The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1878-12-10
TAXATION.
vsuld II be Better to Collect All Tax on
Real Estate?

Real Estate?
The CITY Board Of Equalization OF Gin
cinns,i has published a very interesting
report OF their labors. observations anG
Recommendations in the matter of III.
assessment and collection OF taxes on rea
ad personal property. Their experience
ta matter Of 50 much interest to all com
nunities, and especially to one like
Wheeling, where the question OF taxation
has been a subject Of official and iudicia
seton on the part OF our Board of Com
missioners, that we feel as II We could no
use our space to better advantage than t.
by before our readers the following ex
,s1 from the Cincinnati report. 1t vii
te found an instructive and interesting
.1icle to all taxpayers. Speaking Of th'
difficulties that attend the assessment ant
collection of taxes on personal property
Tie Board proceed to remark as follows:
Tits not known how few persons ther,
Ie who voluntarily make o complete anc
absolutely correct exhibit OF their Attain
% the public, and how slow taxpayers gen
er1lly are 10 make anything like fair re
turn OF their personal property to the As
sssOr. To illustrate this glaring evil: II
boxing over the recapitulation OF the per
sonaI property as returned for taxation BY
The Assessor in the city OF Cincinnati fol
he wear 1878, we discover that the average
value Of all the horses is about $50; oi
witches, $50, and OF pianos, sl0S. Now
eah il be possible that in this great and
Towins city OF Cincinnati, $50 will cover
de average value for taxation OF the mul
u,ule Of time-keepers, good, bad, and in
different? Ask the man who returns HI!
watch at SO he will take SlO0 for i, and
We venture the prediction that he will 81!
~. Does any one believe that the elegan'
carriages continually rolling about oul
s;ree.s and avenues, laden with beauty
and wealth, are returned at even hall theil
value or cost? Offer the owner double the
amount At which he returns 1t for taxation
and the offer will be promptly rejected.
The total taxable value OF persona
r,o7ertv returned by Ward Assessors in
ihe ci;y Of Cincinnati for the year 1875 Is
$Oi4j. .tI5; total value OF United States
bonds anL non.taxables, securities, etc.
Sl.lOT,c0 II is simply preposterous tc
spppo>e that less than So, ,00O, coo repre-
seats The total ai personality in this city
lis perfectly safe 10 assert that 80 PEI
centum added to the above would tal
short Of its true valuation.
II,may be proper to remark in this con
nectiou that the above does not Include
the returns Of banks and incorporated
companies, which, under the law, are re
qDirel to make their returns directly u
The County Auditor.] a.
The fact that true exhibit OF persona
property from the taxpayers can not bt
rocurel and put upon the tax duplicate
admits Of not shadow OF doubt peremp
toily demands the enactment OF strons
measures, and the necessity OF aspecia
Roatd Of Equalization.
There seems TO be o growing disposi
ton on the part of the taxpayers to re
fuse TO list, " or "refuse to swear" TO then
returns The numerous annotations Z
that effect on the books OF the Assessors !!
proof Of this assertion.
The law has provided remedy in sucl
c1ses, and it may be Of interest to all con
Cernel to know that when a party refuse
10 list, or refuses to swear, It is made thi
duty Of the Assessor TO make the returt
tNUm his own knowledge, or from such In
formation as he can avail himself OF, u
which return the Auditor is required b'I
law to add so per cent as penalty. VIII
knowledge OF these facts, It is not clea
what persons who refuse to list or TO swea
ran gain BY such refusal, or what oblec
they can have in thus violating the Law
and placing distractions in the way OF tn
Assessor, unless it be that with the penal
y added the taxable amount is made mucl
less by the Assessor than the owner coul'
conSctentiouSly make Il compelled TO max
oath 10 his statement. This subject ha
been 50 ably treated by another that "
are led to quote, Us follows:
The assessment OF personally holds on
coi,Stant and very powerful temptations {
deiFaud the State, by coneealing th
knowledge OF everything which taxpayer
believe can Hot easily be discovered. IL
deed, the assessment OF personal propert
reaches so small proportion OF tn
amour, really protected by the govern
Aent that it might with great degree
unthtulneSs be said that tho law for y
purpose remains on the statue book ratt
s'E lncentivetO evasion and fraud In ~
dealings OF citizens with the State. than Z
means Of realizing 4 revenue for publ
purposes, Such taxes are usually unju:
N iheir determinations between resident
Hnd nou.reSidents, who alike e.
Py the same protection OF I'll
aN As an example, Mr.. A Is
capitalist and resides ont OF the State, br
VISITS the principal cities in the State Shei
money commands high rate Of interet
S IN Cincinnatil, and at stated period
a.ans his cash on short paper (gilt edge
y INA, and collects his loans prompt!
gat makes it convenient to be absent wha
q