Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1872-12-10
ALEXANDER B. COCHRAN.
For the Spectator.


[ perceive that the subject of re-assessing
the lands of Augusta county has been sugges-
ted Tor public consideration. The reason as
signed is, not that our lands have been assessed
too hiQh, but that the lands of other counties
have bean assessed too loU. That may be a
very good reason for reforming the assessments
of other counties, but cannot perceive that It
would justify US, in re-assessing ours.
The assessors are sworn officers. and they are
bound by their oatbs, as we'll as by every con-
sideration of official duty, to make fair and
just assessment If they were required to re-
asses they would have to discharge their duty
honestly and faithfully. They could not be jus
u6ed in violating their conscences by making
assessments below actual values, by the fact
that the assessors of other counties had made
unfair assessments
That the assessments in Augusta have been
fair and just, Is manifest from the fact that
there has been no com plant by the taxpayers
OF unfair assessments. When the door was
opeued by the Legislature to every man who
thought himself aggrieved, hardly half-a-dozen
applications were made. aud those we're 10 Ca
ses of plain mistake by the assessor, or when
the lands had been seriously damaged by the
great flood.
l. seems to me that the proper remedy is, to
have the unfair assessments in other counties
standard. The constitution contemplates fair
assessment with reference to actual values, so
that taxation may be fairly and equally distrib-
uted, not only on all the lands OF the Com moE-
wealth. but upon the personal property alsO.-
given amount of taxes must be levied, and
if lands are assessed, relatively. too low, the
burshen will fall more heavily on other species
of property.
This subject of re-assessment is one that has
two sides to it. There are some considerations
of expediency, which, it seems to me, ought to
cause our people to hesitate before they would
resort to re-asSessment OF their lands, as rem-
edy for the evil complained OF.
| In the first place. if we have honest and faith
full assessors, We have no reason to believe that
they would or could con>cienciously reduce the
assessment in our county, and We would thus
incur heavy expense for nothing.
But this is not all. Most of our farmers
have more land than they need Many OF
| them desire to sell portions of their tracts
| Now | incline to tbiak it would be very bad
| policy in those desiring to sell to have their
lands depreciuted by an assessment greatly be
low their actual value. Strangers coming here
70 buy, are very apt TO look to the assessed val
ue of lands, as proper measure of what they
are worth, and if they fnd man asking them
$40 per acre for lands assessed 1T only $50, they
|
that an attempt has been made to take an un
fair advantage OF them.
Again, many Of our people are in debt. II
a large number OF cases, judgments have beer
rendered against them, and suits have beer
instituted to sell their lands The Legisatur,
has provided that in such cases the lands shal
not be sold unless they briog three -fourths O.
their assessed Uatue This is some protection
to the struggling debtor. Lands assessed a
$40 cannot be sold unless they will briug $3(
per acre But suppose the assessment shouic
be reduced To $50 then exactlDg creditors coule
force sale at SIS per acre! This would be
poor way of helping the unfortunate debtor =
Ii would, in effect, deprive him of the protec
ton which the Legislature Intended to afford
There is yet ano,her view of the subjec
which is worthy of consideration. [ think
may safely affirm that the lands of our county
are assessed, relatively to what they woult
brlug In market, lower than any other specie
of property Horses, cattle, farmiog imple
menis, household furniture, bonds, &C., ar,
generally assessed at cash prices, but there ar
few tracts OF land 10 the county that could b.
bought at the present rate OF assessment A
the Constitution c0ntemplates an equal 0d vo
tOreus TAX or alt property, 1t would certainly b
| unjust to the owners OF these species of person
al property to have the assessment of land
reduced still farther
Finally. If the re assessment were ordered, j
could not take place before next Summer q
Fal By that time, the Chesapeake 4 Oai
Railroad Will be Completed, aod the Valley II
Il. on The eve of com pleHou unless our peopl
have been greatly deceived. When these b.gh
ways IT trade are 10 successful operation. the
will give new impulse to industry in all its de
part tments-the value of real estate will be 10
creased-new iron-works will be established
immigrants will come into the country, seekin
homes In our beaut,fui Valley. These cause
combined will induce land holders to ask highe
prices. just as this state ofathings is begil
nipg to be developed, the assessors will be ma
king their rounds, and if they happen to b