Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1882-09-26
TEE FARMERS. THE DEMAGOGUEs
AND THE REASSESSMENT.

TIE FARMERS, THE DEMAGOGUES
AND THE REAsSESSMENT.
JOHN SMITH, JOHN JONES and JOHN
BROWN own farms in different parts of
a eertain county of West Virginia.
Under the assessment act of 1873,
JOHN SMITHS farm was valued at SO
per acre; JOHN JONES farm was valued
at S25 per acre; and JOHN Browns
farm at 800 per acre.
The next year after this valuation was
made 3 railroad was projected along
side of JOHN SMITHS farm. The farm
was underlaid with coal and part Of it
covered with valuable timber. In the
course of few months the railroad was
built, the coal mines opened and his
valuable timber brought into demand.
His land, although hitherto unstable,
and valued at only so per acre, was
rapidly bringing JOHN SMITH fortune.
He refused offers of 800 per acre for it.
JOHN JONES farm was part of pro-
ductive valley which, in consequence
of the rapid settlement of the country
around him, was constantly appreciat-
ing in value. Shortly after the reassess-
ment an enterprising Pennsylvania
farmer of large wealth came over into
West Virginia and recognizing the val
liable quality of JOHN JONES land,
offered him good round price for it,
which JONES accepted; the Pennsyl-
vania farmer moved upon it, erected a
magnificent dwelling house and barn,
cleaned up and fertilized the farm, and
appreciated Its market value as well rs
its productiveness quite % per cent.
within a year after he took possession
so that he refused SO per acre for land
which two years before was assessed at
SIS per acre.
JOHN Browns farm was located in
another part of the county, which had
been regarded as the most valuable oil
all the lands in that section, but the
building of the railroad through the OPP
pOsite border had drawn away the pop
ulation, discouraged the hope of rail-
road through the section where JOHN
Brown lived, the lands deprecated
and JOHN Browns farm, especially,
was neglected, and grew up in weeds,
and its owner leased it to neighbOr
and moved To the railroad.
Thus in two years after the assess
ment of 1878 the value of JOHN SMITHS
farm was enhanced from so per acre
TO 500 per acre; JOHN JONES farm
doubled in value, and JOHN BROWNS
ran down from 500 to a market value
of about so.
Nevertheless, these three farmers con-
linued from about the year 1873 to lSo2
to pay tax upon their respective farms
according to the valuation made in 1873
JOHN SMITH was paying upon valu-
alton OF SO per acre for lands that were
worth 500; JOHN JONES was paying
upon valuation of So, upon lands that
were worth so; and poor JOIN BRowN
was compelled to pay upon a valuation
of farm whose rentals barely paid re-
pairs and taxes.
Now, the Legislature passed a reaS'
sessment act in 1852, and the assessor
readiusts the values of these farms, re-
ducing JOHN BROWNS and increasing
the other two in proper proportion, 81
that the three owners pay only their
fair share of TAX, and yet the State re-
ceives a favorable Increase of revenue
from the three.
Nevertheless, the demagogues raise
a howl because the Legislature
and one organ, 81" the Saeh HeSefhsgse fsSyg R33
gCnccr, presumes on the gullibility of
its readers to such an extent as to al
lege that this adjustment of values
"means an addition of 80 per cent. to
creTy farmers taXes"-that is, JOHN
SMITH, JOHN BROWN and JOHN JONES
and erCry other farmer-must pay 30
per cent. more because these val
ues have been equalized than if
the valuation had remained as in
1878, and farmers whose lands had de-
preciated had continued to bear the
brunt of the tax, and those whose lands
had enhanced in value, or had entirely
escaped taxation, were allowed to go
free. There are good many JOHN
BROWNS, however, in West Virginia
who recognize the prOpriety of equal
and uniform taxation" and the JOHN
JONES and JOHN SMITHS who find
themselves able to pay on an in
creased valuation are allowing the
demagogues to do the grumbling.