The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1872-12-19
Gentlemen Supervise

Gentlemen Supervisors
WHEREAS, by an Act of the General Assembly
Of Virginia, in force February 1st, 1872, emit
tied San Act for the re-assessment of lands in
s,the Cemmonwealth"-It was provided that
'sUpon the petition of q majority of the land
s'holders in any county or corporation, or upon
the petition of the majority of the Board of Su-
''peryisers OF any county, upon the petition of
ga majority Of the land-holders in any Township
'.of any county, it shall be the duty of the Court
''of the county or corporation, at the March
'sTerm, 1872, 10 appoint and associate two free
''holders with the as essor, who shalt constitute
ga Board of re-assessment, for the county, corpo-
Grafton or township who shall proceed to asset
'*the value of lands, lots, &c. which Act in
medistely after its passage was. al the instance
Of this Board, published in the Stanton Specfa-
Tor, and the attention Of all concerned specially
directed'to it. and no petition from any quarter
being presented to the court, or any desire ex-
pressed by the land-holders to any member of
this Beard, that re assessment was desired and
this Board at this time, believing that the act
referred to did not provide an adequate remedy,
but that general equalization Of the intrinsic
values of all lan,is in the Commonwealth is the
oaly constitutional and just basis OF. taxation !:
And believing further, that owing't the peculiar
condition of affairs in Virginia, ..er people large
ly in debt with large tracts of unpr oiuctiye
land on hand and desiring to sell, that yery
low assessment would, to a large ent, preve:t
holders of real estate from selling, whereas. If
the assessed values ware such as the owntr.
would accept, those desiring to invest would be
! puoi moce likely to buy; init q lev assess men!
| nacessitaies q ii gh per cent Of taxation whilst a
high assessment levers the per cent Of taxation
that as the amount to be realized by taxation to
meet the expenses Of government must be the
same, whether the rate of assessment be high or
low, it follewa as q matter Of course, that p.ov
ded the lands of the State uniformity assess
cd at very low fgurs, the taxpayer gains
nothing. but on ths contrary, an obstacle is
| thrown in the way Of his selling his land at its
intrinsic vaiue-that the evil, therefore consists
in the want Of uniformity. And, further, that
| enormous sacrifices must be the result Of ov
assessment, because coErts are authorized by
law to co.frm sales Of real estate whenever
three fourtbs Of the assessed value is ofFere.-a
high assessment Avoids 10 large extent, this
phase Of the case, which has to be met at no dis
tant day by the debtor class.
Aud whereas many of the counties of TIL
State have had their lands re assessed according
to the provisions of the Act referred to- and such
re assessment is said to be greatly uuder the fret
assessment, thus making the burden of taxa,ion
not only unequal and unjust, but unconstitutional
also
Therefore, Resolued, That this Board do recon-
mend that the landholders of Augusta county do
petition the General Assembly of Virginia tor the
Immediate enactment of such general laws will
efectualsy remedy the injustice arising from the
various sections of the Commonwealth
Resolued, 2hd. That the creation by the Legis
lature, of a State Board or Boards for the differ
ent sections Of the State whose duty itshall be
to visit every county, examine the assessors
books, make carefulinquiry into thes ufj ctand
compare the average assessment of the various
counties and sections Of the State. and thus as
certain the inequalities existing and equal
ize the real values of land among the several
counties of the Commonwealth would in the O.
pinion of this Board. be the most feasible mode
OF efeeting the desired object.
Copy-teste.
WILLIAM A. BURNETT
Clerk Board of Supervisors Of Augusta county.
del9-3t