Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1872-12-12

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correcting the evils existing The real
evil does not lie in the fact that assess
ments are too high Ct too low, but rath-
er il the fact that they are uncqvnl-
Ahstractiy, it matters not that the
property is assessed at one half Of its
full value, provided always the assess
ment is cqun}-tltat il, that a dollars
worth Of property in one section is as
sessed at the same amoant as every
other dollars worth in the State Alb
s8lute equality is m}attainable, but it
can be ap]royimated oto Of the du-
ties now imposed by law upon the
Beard Of Supervisors If each county is
to examine tie books IF the assessors
and regulate and eq'3alize the yal,la-
ton OF; property. it IS necessary to
/ oQualize the valuations Of property
among The seyera townships Of each
county, is it not equally or more nee
essary to equalize such va. uations
among the several counties composing
the State? BY an act passed March
cath, 1898, providing for a reassess-
ment Of the lands in the Common
wealth, and which was in force for
eighteen years, ;e very geod system for
| t'le uaiization Of the assessments
Throughout the entire state was pro
vided, which might row. be put in
force, and undoubtedly with the happi-
eat results
The several acts in force January
24th, February Isl, and February 2lst.
were not approved BIZ me, because I
did not deem them the proper remedy
for the cyl complained Of. To the act
in force E7ebiuary IL, 1872, profi-
ding for q feasseasnent, there was an
additional objection I entertained
grave doubts as TO its constitutionalitv
The Sixth SEXTON of the tenth article
Of the Constitution Is in these words:
The General Assembly shall provide
for y reasse ssneNt OF the real estate Of
tdis State in the year 1869, or as Soon
thereafter, provided in making such
assessment no land shall be assessed
above or below its value" In inter
preting constitutional provisions, ii is
q safe rule to adopt that where ''direct-
ions are given respecting the times CT
modes Of proceeding in which q power
should be exercised, there is at least
strong presumption that the people de
signed it should be exercised in that
time and mode only The provision
Of or Constitution Just quoted, and
by authority Of which any and all as
sessInents Of lands must be made, pre-
scribe in m&ndat ~ terms, both the
times and mode in hich reassessments
Of the real estata in the State shall be
made. y re2sses&nent shM be made
in the year 1852, Or as soon thereafter
IS practicable, and rrory .ftfh year 'heyc-
Etr,, but in making such assessments
10 and Shall he assessed "aboye or
below its value The very lust rule
here prescribed. that land shall be as
se@sed neither above or below It's value
| is applicable GA Z 10 ''sNrh' assess
neuts are 70 te made at the time pre-
*cri red IN the preceding clause, viz ::
the first assessment and those made
every fifth Gear thereafter. No rue is
| prescribed as to any other, nor are
any other assessments authorized If
the lnte0t were ia permit ether assess
ments at other times, why was not Thu;
rule as t. Y luz enlarged and made
| applicable to nj rather than 'sucE,
/ ssesslnenta We're enumerated2 V nv
| was not such intent expressed rs that
4 re&asossm>nt should lie de in 1869.
and every af:h yeaf Thereafter, and IF
"of i n cess'4? Il the power Of the
| General Assembly were unlimited il
/ this "espy Ct why attempt to prescribe
tie times ana made Of its execution -?
| Ht power % impose taA%ti;n is inhe-
rent in every g.r2r0ment, nd is mcon-
nm led except b. the fundamental aw
! When, however, restrictions and Inn
',ations are prescribed by the Ccnsti-
tuition, his power must be exercised
within the established and define 4
bounds. The Constitution Of 1851 did
not c. ntai, the section under discuss
ion, and the fact that it was incorpor-
ated in our present Constitution raises
a strong presumption that its trainers
not only deemed some Limitations uror
| the powers OF the Genera Assemble in
this behalf esst initial, but also they in
tended that the power should be excl
rised only at t:le times, and in the man
ner prescribed While | am not pre-
pared to pronnnce this act to be ''in
/ patpab!e violation Of the Constitution, y
entertain such grave doubts upon the
subject that Won d counsel an avoid
ance Of any further legislation of TIL:
character. / have no donbt that il
some localities lands have decreased
while in thels they have increased in
value since the assessment of 1879.
III The can - legislature Undertake to ac-
c0m"data Its egisl; ton to every tenn
per ny i4jlc1Eaiion in the State =? What
is needed, and what we have not vet
had, is q tair, Just and equal va uation
Of the property in the Commonwealth !;
but this cannot be attained by reas-
se+sment, even if the Legislature had
the undoubted authority. TO order it.
It can only be accomplished by some
plan Of equalization, which will as near
as possible Sc cure the assessn ert Ct g.
property st is real value, as prescribed
in the Constitution.
CHARITABLE INSTITUTIONS
he reports Of orr three Insane
asylums, and the Institution for the
Deaf Dt'nb and Blind, are herewith
submitted. All these institutions have
been most admiralty managed duriug
the past year, rejecting the highest
credit upon the officers in charge and
the several Boards of directors.
again urge upon the General Assemb-
y the necessity for increased accom-