Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1871-12-14

lands are scattered o8er the. entire
Commonwealth, aud must be sought out
by the immigrant at the expense of much
Dtime, trouble and money. This connot
and will not DC done by the Immigrant,
especially those who neither understand
nor speak our language. Some plan must
be devised by which this can be avoided,
and which the immigean on his arrival
srilIl 4erly cared for. protected and
- Ne is finally settled. In sub
N IN, - 1or your consideration such plan
as, after mature deliberation. consider
feasible, /. desire to say that il a better
one can be devised shall be but too
anxious to further its adoption and execu-
ton |. IN every way in !. my power o <
EQUALIZATION OF TAXES.
Somewhat german to the subject of
immigration is that of a correct assessment
of lands in the Commonwealth. A correct
assessment would be proper criterion Of
the value oflands offered for sale. and
being made by authority of the State
would inspire confidence in the purchaser.
1t would, too, conclusively demonstrate
another fact of vital inportaL ce in this
connection. viz: that taxation upon the
real value of property in the State is, and
if our affairs are properly managed, will
be less than in any ether State in the
Union, with two or three exceptions
Both of these facts would operate as
powerful inducements to the immigrant.
.fhat we have not now correct assessment
must be patent to every one at all con
versant with the subject. 1t not only is
not correct, but is really so grossly in
correct as TO work injustice and wrong -
Some lands may be assessed too, low !,
others too high, but certain it is that
| there is no equality or justice in our
present assessment neither 10 it in con-
tormlty with the constitution, the FIRST
section of.art,cle X, OF which provides
that 'taxation shall be equal and uniform
| and all property, both real and personal
shall! be taxed in proportion to its value"
aud again in the sixth section eff same
| article, in directing the reassessment of
real estate, it declares that, in making
such assessment no land shall be assessed
above or below its valuel' 81
do not suppose. that any one will
have the hafdihood ITO ~Sassert that our
present ASSESSMENT is in conformity with
these principles Of the constitution The
causes which have produced these in
equalities and Inaccuracies in the assess
ment. may have been want of correct
Information of the subject, and a clear
comprehension of his duty under the
constitution, CD the part of the assessor ;
OR his judgment may have been warped
by local influence and prejudice, or it
| may have been controlled by precedent
it never having been the rule in tits
State TO assess lands at their real or mar
ket value. In my opinion, no just and
equal assessment can be obtained through
local assessors. A given sum of money
must be raised by taxation, and in this
respect, so far as the ax-payer is con-
cerned, it matters not whether the valua-
ton upon which the tax is levied be high
or low, provided always tina. it be equal,
SO that dollar of property in one portion
of the Commonwealth shall be taxed for
precisely the same amour. as every
other dollor's worth in every other por-
ton OF It, and no more.
1t is to bis interest, provided equa lity
is universally observed, that his property
be assessed at its real value, because,
under our present laws, it cannot be sold
for bis cid judgment debts at less than
thrce-f0urtbs of its assessed value aud II
the sale be voluntary, the assessed valua
tion is the criterion which all purchasers
more or less observe, and this equality
would obtain if the constitution was
rightfuly enforced. "Taxatlon shall be
equal and uniform, and no real property
"shaii be assessed above or below its
value" are the clearly expressed mandates
of the constitution. Elm force the latter,
and no difficulty will arise as to the
former. But how to enforce it, how TO
secure just and equal assessment OF
property, neither above nor below its
value, is question beset with grave didi-
culties, which have been much discussed
by statesmen and Legislators, bat no en-
tirelY satisfactory solution ever yet attain
| ed.
The nearest approach to it has been
found in State board of equalization. In
many Of the States, provision is made in
their constitutions for such boards, while
in others they are organized by Legislative
cnactments. The organiza ton of such q
board in our State is imperatively de-
manded. and that too before the levy O
the next years. taxes. No tax can bt
levied and collected upon the basis of oul
present assessment. which will be equal ano
uniform, and which will nat affect unjust
ly many portions of the Commonwealth.
would. thetefore, respectful lily recommend
that Law be at once passed providing
for the appointment of three gentlemen O
probity and experienced men, who are
above and superior TO local or sectional
prejudIces or influences, who shall con
stitute State board for the equalization
Of assessments of the real estate in the
State, and who shall forthwith enter up.
on the discharge Of their duties. If such
a board DO promptly organ lied, il can
complete its laborss and report to the
auditor in ample time to prevent any
delay in the levy and collection of take,
upon real estate for the coming year.
| X X X i
T. EDUCATION.
The success of our school system, in
augurated under the laws passed by the
last Legislature, has surprised its war
NEST advocates. 1t conclusively demon
strates that our people appreciate the
benefits and advantages as well as the
necessity. both in a material and moral