Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1884-11-22
TO me Editor Of he Dispatch


wish 10 invite through you-asking
your assistance iB the efiou-ihe attention
Of the Legislature a. ono OF the most i'm
portant matters upon which they are called
on to icgislate. refer 10 the reassessment
Of the land values Of the State, which must
be made next year and which will serve
for five years thereafter as the basis Of tax
alton.
The Constitution Of Virginia provides
that taxation F." Estate. county, and eorpo-
poraic) shall be equal and uniform" and
that all property, both real and personal.
shall be taxed in proportion TO liz vahie."
II further requires redssesslnent 10 be
made OF the real estate every five years,
and provides that ain making sneh as
scss,nents no land shall be assessed above
or below lis value
II is plainly demonstrable that IN making
these assessments In the past the principle
OF eqtnliiy aud uniformity has been IA
GRAVITY sei at naught, and il would appear
that no fxed standard OF value has been
regarded. but that each assessor has deter
mined finally. according to his own iudg-
mcnt or lack Of judgment, and II may he
according 10 his own idea OF the eternal
fitness Of things, nj what figures these
values should be set down. Thus II has
bappeDed that while IN no instance las any
locality been probably called on To pay
more than was due according TO cctual
values. many counties and cities have been
required 10 pay for more than their Just re-
latye proportion. No provision has ever,
thus far. been made to correct this Unequal
ity and manifest injustice. The State has
been defrauded Of her just dues. and the
burden Of taxation. which should he borne
equally by all, has been most aneQually DIS
tfibucd.
The rights of the State are in fact not
protected at ali IN this process Of reasSeSs-
mcnt True, the assessor is directed TO
assess all lands and building, at their cash
value. and he is Instructed that this cash
value "sball be fixed by first ascertaining
the value. upon the usual credits, in the
neighborhood, and Relating legal interest.
when Interest is not usually allowed on
such credits or deferred payments The
intent Of the law Is clear, and If any assessor
fixes the value u any man 5 land too high
the individual may appeal 10 the court and
have the same corrected; but suppose the
assessor. as is often done. shall fix all the
values in his district Mt two thirds,
or even one bali. Of what they should be,
what remedy is there for this; There il
absolutely none whichever. The public Is
dofrandcd without remedy. the State must
go without its Just dues. and, because OF
such dishonest dealing a. this. other cOun-
ties and their citizens, whose assessors are
more regardful OF their oaths, arc made to
pay more than their just proportion Of the
burden OF supporting the State and edu-
eating the people. How monstrou, II is
that such important interests should he at
81 L. In,
each county whose errors or frauds, so far
as the State is affected, there Is no legal
provision fer correcting
such gIaring defect rs this in the law
is an open temptation to dishonesty: and
this il the race which has bcea run in the
state Of Virginia for years past. II is well
known that for partisan purposes the effort
was made in 1880 to reduce the real estate
values 10 the lowest possible figures. As
sumed poverty was to lie the cloak OF dis
honesty. But the effort was by no means
Uniform in IFS operations, and inequality
and consequent injustice now prevails
throughout our State. A. things
now are. il the assessors OF one
county OF city should be eXhortcd
10 make strictly honest valuations accord
ing 10 law and thciI oathS the answer
would be. however insufficient in the court
Of conscience. yet approved by men in
their practical dealings. "Oh. that mustn't
be. other counties don't act III tins way.
and il we should he strictly honest we
should he severely cheated " and so no
uniform rule prevails. hut n lax course Of
dealing i INDUCED in, TO the great iniCrv
ofsthe state in the matter OF il, revenues
and 10 the detriment directly OF public and
indirectly Of private morals.
Surely the Legislature can provide and
should provide, n other States have done,
board OF equalization TO supervise thcSe
roa.Scssments and TO distribute Justly the
burdens 81 taxation among the several
counties and cities OF the State. The very
existence oi such rcvisory body would
serve to check the disposition which has so
long existed TO transfer to others the bur-
den, We should ourselves bear, and where
IL was not entirely restrained a property
constituted board could apply the remedy.
Enough FOR the present; but, with your
permission. will show hereafter other great
injustice resulting from failure to fix
fairly The value Of real estate, and | will
point out from official figures how utterly
loose and unreliable aS test OF actual values
the assessments Of the past have been.
Rrpnpu