Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1871-12-15

tended for Virginia alone, yet if adopted by
the States of North Carolina, Tennessee,
West Virginia, and Kentucky, belt OF
country resembling our own State in many
features of soil, productions, and climate, a
union might be formed of great power and
influence, by which more could be accom-
plished in the matter of foreign immigration
than all these States could accomplish by
individual action. The several organizations
might, by similar law passed by each
State, be organized into one body, which
should have the control of all European
agencies, and all means and instrumental
ties for securing. transporting, and caring
for the Immigrants until they landed at Nor
folk, and while there, leaving to each State
organization the care, control and manage
ment of the immigrants destined for that
State point. Norfolk is the port to which
all these States mentioned must look for the
landing of their immigrants; and union of
the character mentioned, managed upon i'm
partial, and correct business principles, would
secure not only steady and increasing flow
Of immigrants to those States, but would
also establish beyond question permanent
steamship communication with Europe, and
along with it that much discussed and long
desired object, 'sdirect trade" for the South
It is idle in these days Of steam and electric
ity to talk of direct trade without direct
steamship communication, and any attempt
at present to establish direct steamship COM
munication with Europe without immigra-
ton to support it, I fear will prove utterly
abortive. A union Of the character men
toned, properly supported by the States and
municipal and railroad corporations interest
ed, could easily secure semi-monthly line
Of steamers from Norfolk to Liverpool or
some other European port by charter or BY
purchasing a controlling interest in the
ships, or by contract with some already or
gained European steamship company. s
The benefits which would flow from a
we'll organized movement Of this character
can hardly be estimated I deem it SO feas-
ible and of such vast Importance as to re-
commend that after you shall have perfect
ed the organization for our own State, you
take suitable steps to lay the subject before
the authorities Of the States named and in
WIG CHelT cU.OpeTatlou. l.f r.- .+..is E ST. j..
EQUALIZATION OF TAXES. .--. ~
Somewhat german to the subject of inn
migration is that of a correct assessment Of
lands in the Commonwealth. A correct as
sessment would be proper criterion
Of the value of lands offered for sale,
and being made by authority of the State
would inspire confidence in the purchaser.
It would, too, conclusively demonstrate an
other fact of vital importance in this con-
nection--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 other State in the Union, with
two or three exceptions. Both Of these facts
would operate as powerful inducements to
the immigrant. That we have not now
correct assessment must be patent to every
one at all conversant with the subject. 1t
not only is not correct, but is really so
grossly incorrect 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 is it in conformity with
the Constitution, the first section of article
X Of which provides that ''taxation shall be
equal and uniform, and all property, both
real and personal shall be taxed in proper
ton to its value; and again, in the sixth
section of same article, in directing the re-
assessment Of real estate, it declares that
sin making such assessment no land shall
be assessed above or below its value"
| do not suppose that any one will have
the bardihood to assert that our present as
sessment is in conformity with these priuci-
Piles Of the Constitution. The causes which
have produced these inequalities and mac
curacies in the assessment may have been
want Of correct information of the subject.
aud clear comprehension of his duty under
the Constitution, on the part of the assessor,
or his judgement may have been warped by
local influence and prejudice, or it may have
been controlled by precedent, it never hav-
ing been the rule in this State to assess lands
at their real or market value. In my opinion,
no just and eqnal 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 taxpayer is con-
cerned, it matters not whether the valuation
upon hich the tax is levied be high or low,
provided always that it be equal-so that a
dollar of property in one portion of the
Commonwealth shall be taxed for precisely
the same amount as every other dollars
worth in every other portion of it, and no
more. 5
1t is to his interest, provided equality is
universally observed, that his property be
assessed at its real value, because, under
our present laws, it cannot be sold for his
old judgment debts at less than three
fourths Of its assessed value; and if the sale
be voluntary, the assessed valuation is the
criterion which all purchasers, more or less.
observe; and this equality would obtain if
the Constitution was rightfully enforced. =
Taxation shall be equal and uniform, y and
no real property ''shall be assessed above or
below its value" are the clearly -expressed
mandates Of the Constitution Enforce
the latter, and no difficulty will arise
as to the former But how to enforce it
how to secure just and equal as
sessment Of property, neither above nor be-
low its value-is question beset with grave
difficulties, which have been much discussed
by statesmen and Legislators, but no entire
ly satisfactory solution ever yet attained.
The nearest approach to it has been found
in State boards of equalization. In many
Of the States provision is made in their Con-
stitutions for such boards, while in others
they are organized by Legislative enactments.
The organization Of such a board in our
State is imperatively demanded, and that
too before the levy of the next years taxes.
No tax can be levied and collected upon the
basis Of our present assessment which will
be equal and uniform, and which will not
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