The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1877-01-25
The Assessment aud Collection
OF Taxes.

Ihe ASScSSment ana OOlIccltOn
Of Taxes.
Editors IntClllgsnccr:
You insertin recent number OF your
paper an article from the New York
Tribune, which you term "Norei Tar Sys.
ten," land being the sole basis Of taxa.
ton. This must :emanate from some
"bloated bohdholder," talked Of by a
certain class OF people. (
The plan proposed would be very
practical and the collection Of taxes made
very easy, which the writer Of the article
thinks the main points in taxation. To
avoid "fraud constantly praCticed in the
coHeralment Of personal property" he
woiid levy no tax on such property, but
on property that could not be concealed,
whether fair or not.
Some people claim that certain classes
Of real estate should not be taxed as
heavily as certain classes Of personal
property. Without attempting TO argue
the fairness or unfairness OF any plan
that does not tax all property alike, I
would suggest plan Tor the proper as.
sesSment and collection OF taxes by max
ing
EVERY MAN HIS OWN ASSESSOR.
To make a plan Of this kind effective,
1t would be necessary to have smaller
assessment districts than at present, or
create sub-districts, with an assessor in
each, who would as far as possible, be
acquainted with the property holders Of
the district.
Let each property holder come for
ward, by himself or agent, and give in
his property at its real value,-th4t is
what it could be sold fOr,-this TO be
entered in book kept in The assessors
Office. This book 10 10 be used as real
estate and property register, and every
owner could be sworn TO take for his
property what he had assessed itat.
Government il organized for the good
otthe people, This register would be q
benefit in many ways, IA 0erving TO show
buyers any property that might be for
sale, and giving sellers an opportunity Of
making known their wishes rather than
their prices.
Property not given in could be taken
and sold by the sheriff as being Of no
value, the owner having placed no value
upon 1t. As q regulatiye measure part
OF the proceeds Of the sale could be given
to any one reporting such property. Any
one giving too low value upon his prop.
erty would be liable 10 have buyer come
along and take his property, giving him
his price. Z
It would not be necessary that the as.
season go around and gather up the aS.
sessments, thus saving expense over the
plan now used. The assessors books
could be corrected from time 10 time. A
citizen could leave his property on the
books from year TO year, he running all
risks either Of paying too high IN assess.
ment or having his property sold.
There are objections to this plan, which
appear to the mind Of the writer, but not
as strong as TO any other plan used or
proposed in gathering taxes. Why II
would not he fair cannot see, nor why it
could not be carried out.
II this should be thought worthy Of
any public attention, the objections TO II
could easily be answered in subsequent
article In which also could be shown a
similar plan for the collection OF taxes,
making it much less expensive, less de.
linquency TO account for, by making II in
manner self-regulating. "T5."
The objections to the plan proposed by
our correspondent are very obvious. The
most fatal is the fact that it would com
pei man to sell his property. Many
men are not willing to sell their property
atits market value, Ia other words, they
do not wish to dispose of ii at all; it Ia
not for sale. BY what principle Of JUS
tice could they be compelled to sell it !
It would be cOniiscation TO sell mans
property, even at its value, against his
consent.
This objection would Of itself kill oil
any such proposition as our corresp ond
ent suggests.
The New York ThLunGs communica.
ton referred to, proposes that all taxes
be assessed upon real property simply
for tho reason that ii is visible property,
and also for the reason that a tax upon
real estate distributes itself through all
classes of society, first upon the owner
and next upon the renter. Rents would
be much higher and agricultural pro,
ducts Wonld also be much higher. Those
who rent and those who consume agricul,
iural products would bear their proper.
tiOn Of the taxes.
The subject Of correct taxation ia The