The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1868-02-27

49, " AIT AAANaH aAlN SUN ANsA Gah1hN IN
ney may consider either too high or
30 low: under the re-valuation. This
-ould be likely to result in a very gem
raj rs.-valuntion throughout the State.
he bill provides that in making this
e-Hssessment, the assessors shall so
sgulate their valuations as to keep the
vernge per acre in their county above
certain minimum. This minimum
or each county is established as fol-
ows:
Ia Barbour county, 50 80: Berkeley,
ii9; Boone, 81 so; BrHXton, 81 %;
Brooke. $50: Cabcil, 81; Calhoun, 81;
Clay, 81; Doddridge. 81 so; Fayette.
81 90; GIimcr, 81 50; Grant, -: Green
orier, % 80; Hampshire, 81 so: Hancock,
f2J: Hsrdy, s. %: Harrison. SO; Jack
-on. 81: Jefferson, so; kauawha, - so;
Lew II, e.; Logan. 81 80: Lincoln, 81 10;
Marion, SI2 -; Marshall, Sl5; Mason,
III; Mercer, g; Mineral, 60 90; Monon-
sulis, Sll. Monroe, So 10; Morgan, 81 10;
Mcdowell, 80 cents, Nicholas, 81 20;
|ohsO, sS5: PsudleIon, 81 50; Peasants,
g 80; PocahOntRs, 81 "a; Preston, 81 SO:
Putnam, 81 80; Raleigh, 81 -; Ran.
doIph. 20 cents; Richie, 81 50; ROHne,
e 40: Taylor. $40; Tucker, 81 so; Tyler,
%, tpshur, - 20; Wayne, IS ~; Web
strr, 20 cents; WeGzel, 81 90, Wtrt, So 80;
Wood, SO; Wyoming, 30 cents.
This bill, rs We understand it, would
Virtually supercede the new valuation,
ior although the revaluation books
would be taken by the assessors as the
basis o! their work, still they would be
40 fulIy AT liberty To change the valua-
Cons that II would soon cease to be
even guide. Il does not appear dis
tiucIly whether these powers are given
10 the assessors simply in making out
tneiT land books for 1865, OF whether
they may not exercise them subss-
quen,ly, though We presume, o course.
the tirst Is Intended.
We refer to this bill at present, not so
much with view of criticising its pro-
visions rs to suggest to the Senate the
Importance OF careful legislation on
this subject. Il is exceedingly difficult
Co obtain faIr and uniform valuation
In the revalualion of 1867. even the most
binding oaths failed in some instances
TO bring the commissioners up to what
they confessed to be their duty. We
should not expect the assessors, who
ARE elected by the laudholdcrs OF their
counties, To be more conscientious than
these commissioners who were appoint
Ell by the Auditor; and on the average
they are not likely TO make fairer valu-
Utiou- ihan the present.
Il il 10 be feared this bill would not
work well in practice, even Il IL be cor
rect la theory. Every time AN assessor
makes a change lac must make an elab-
crate calculation To see that he {. oes not
bring the average below the minimum,
and 80 must tho Board OF Supervisors
IN granting case on appeal. II we
may judge from the books returned 10
the Auditor, few OF the assessors are
uTst-cluS- accountants, as they should
b"io work successfully under the op-
erasious OF this bljl. The danger is
that in most OF The counties in making
80 many changes IS they are sure TO be
called on TO make, they would get their
books ineItricsbly complicated. Laws
10 ee carried ont 10y officers of this
grade should be exceedingly simple, II
snch simplicity 6e possible.
We do not know just hoS the COM
mii,ee tina. reported the bill arrived at
the averages h1ed by it, but suppose
they were necessarily very largely
guess work. They may be just the
Thing, OF an approximation to it-aud
they may not. We have never been
able 10 understand just what is meant
hy an equalization OF values las be-
tween countless" which was the object
-! Genera! Harris board of eaualiza-
ton. There Is bat one way in which
air assessment can be had. and
that's 10 assess everywhere Mt pre7sely
ne Gc'tsl cash uallic "a nc market
Then 70 land in one county is more val.
uah!e than land in another, the former
viii pNy corresr0ndinely more taxes,
a. II ouCh! aud u the land in any two
e"uutsc~ is equally valuable, thew
will hciaNed equally. as they should
lee. There is no other basis for an
equitable valuation; and II honestly
nEde ou ihis basis, it will be right.
Wh",her the counties are equal or moi
II lands IN one county are worth $50
per acre. and lands in another worth
So. there i no equity in lowering The
one or raising the other to maxi, tl,s,,,
more nearly equal. for then the one
pays TOO little taxes and ;he other 10,
much. Il Is obvious thai II uuiformi,v
be secnue>l--it all property is value, in
su equsi proportion 70 its value, whelb-
81 Fiat be the fuII value or leS<-it msi-
ter not - he;her the valuation be b,sb
~ low, 'or the rate OF taxation can b.
raised o. lowered accordingly; hui We
submit thai every device 10 secure mi.
formitN by sS>oSsrlerrS on any basis
other thsu ase Gs;4.ai ss>t r.1lasf ~ -,
p'sdrlci mus, ae lGJIle.
The tCaPor;SUce OF e>sa bgsShinr an
uniform Nasis soE tsNAy5oa cannot n.
over estimated. Tier = no asDb, fn,,
the new vsioat.on i very iaulrv. We
have tn mind single 8ustSnep. which
NAV illustrate thousand Others. 4
house. and !ot en- Fesrsh ss,ve; in tht.
sky ! vs'ae3 ~ 500 Ii could no, te
sNuSat fox lvss than SsJaoS Nor have We
say 5o1Ns gsSS tAe v4iuStsoas The -
se>>S-~ ~7>u.d make u55s- this Inn
W00it tss q the seSraSs5s a. eaEs5r As
toe E,rss@es ones H. cSzss-S al
nei do fheir 3aiv uzEszs euzP~s.sI -
o. some 'aF>srssas ta<y sassss svEss-
II W" 'ry 90 have =2as ~sszss a.
uN''S''n ''Nat.sa Nabsa fss Cs1ssssz-
'''n S1'''n'sN' AZ $50. demands,
eu5 btch brs asssr 80 s.L.,, ....,- -
either underline Ga Ss,-.- -, -
then 'an.e'hias uaeVe sas-escsa a.,i
e'he'sa' 'asn snTth'ns E.s .t-.ys.,,. !.
needed. We SeESss,- ~tsa a, .s..,s,--
eoee Ia our frieuis - tba -