Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1872-12-31
LenoE Notices.

ATA MEETING GF TEzE B0ARD
| "a OF SUPERVISORS OF Augusta county.
held at the. Courthouse thereof, on Frid=y, tie
18th day of December 4. .: 1872
John Paris, William T. Rush, Will
PRESENT. liam Crawford, Vim. B. Cochran.
Henry 3. 5eig and John D. Brooks,
Gentlemen Supervisors,
WHEREAS, by an Act of the General Assem-
bIy of Virginia in force February lst. 1877, en-
titled can Act for the re-assessment OF lands III
the Commonwealtil" was provided that
Upon the petition Of q msjoTity OF the land
'hoiders IN any county or corporation, or up
ION the petition Of the majority OF the Board
''of Supervisors OF any county, or upon tha petit
''ton of majority Of the l&nd-hO;GaEs II any
Township OF any county, 1t shall be the duty
''of the Court CT the county or corporation, at
the March Term, 1872 to appoint and associate
two freeholders with the assessor, who shall
constitute a Board OF re-assessment fer the
county, corporation or township, who shall
proceed to assess the value of lands lots, &c"
which Act Immediately after it's passage, was,
at the instance Of this Board published in the
Staattoas Spectator, and the attention of all con-
cerned specially directed to it; and no petition
from any quarter being presented to the court,
or any desire expressed BY the lanG-holders to
any member Of this Board, that g re-assessment
was desired, and this Board, at this time, beiiev-
ing that the set referred 80 did not provide al
adequate remedy, but that general equaIza-
ton of the intrinsic values OF al tae lands IN the
Common wealth is the only constitutional ana
Just basis of taxation: And believing further,
that owing to the peculiar condition OF aiiaiTs IN
Virginia, her people largely III debt, With large
tracts Of unproGucti7e land on hand, and aeS'
ring to sell, that very low as seSSOlent EOuid,
to II large extent prevent holders OF real estate
from selling, whereas, If the assessed values we're
such as the owners would accept, those desiring
to invest would be much more likely to buy =
that 2 low assessment necessitates high per cent
of taxation, while 3 high assessment lowers the
per cent OF taxation; that aS taa amount TO be
realized by taxation to meet the expenses Of gov
ernment must be ths same, whether tao rate OF
assessment be high or low, it follows q matter
of course, chat provided the lands Of the State
are uniformly assessed at n very low hgure, the
Taxpayer gains nothing, but on the contrary, an
obstacle Is thrown in the way OF his selling ms
land at its intrinsic value-tna5 the evil, there
fore, CONSISTS in the want OF uniformity. And,
further, that enormous sacrifices must be the re-
suit OF low assessment because courts author
lied by law TO confirm sales OF real estate, whom
ever three tourths OF the assessed value is oher-
ed-a high assessment avoids 10 q large extent,
this phase of the case, whic; has to be inet 1T no
distant day By the debtor class
And whereas many OF the counties OF the state
have had their lands re-assessed according to the
provisions of the Act referred to, aud such re-
assessment is said to be greatly under the frat
assessment thus making the burden OF taxation
net only unequal and unjust, Qut unconsVitutlon-
al also
Therefore, ResoLred, That this Board do re-
commend that the landhoiGers of Augusta coun-
ty do petition the General Assembly OF Virginia
tor the immediate enactment OF such general
Law as will efectuaily remedy the injustlce ari-
sing from the dispFoportionate assessment OF the
lands in the various sections Of the Common
wealth,
ReSolUed 2nd, That the creation ty the Legis-
lature OF 8 State Board, Or Boards for the diff
ferent sections of the State, whose duty it shall
be TO visit every county, examine the assessors
books, make careful inquiry into the subject and
compare the average assessments OF the various
counties and sections of the State, and thus as
certain the inequalities now existing, and equal
ize the real values cf lands among the several
counties OF the Commonwealth would, in the
opinion OF this Board, be the most feasible mode
OF effscting the desired object.
Copy-teste.