Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1884-11-27

the total ifftspousioiUty OK TUG nSsessis W
real estate, aud couseuded that STATE
Board OF Revision aud Equalization should
he appointed, 10 order that 10 liking basis
OF taxation jnsiice should be done TO The
revenues OF the State. and that the gross
inequality OF burden now exsuns among
the counties and cities should be corrected.
| I also promised TO show iron omcisl
figures how utterly loose and unreliable. a.
A test Of actual values. The assessments OF
| the nast have been"
10 fulfilling this promise shall necessa-
| riIy have 70 conine myself to lew iIlis-
| trstions out OF the very many thai exist.
| refer for the figures / use TO the huhitor =
report Of 1880. Document No. 20. winch
shows the valuations made UNDER the re-
| assessments OF 1875 aud 1889. and 70 House
| Document No. II. OF 1879, which shows
| the values OF the real estite a. they stood
| on the books OF the Commissioners OF the
Revenue for the year 1880, PRIOR 20 the re-
assessment OF that year.
| rremise by saying thst no reflection
| can lie cast upon the people OF the counties
Nho.e land valuations are cited. a. they
are in no manner responsible for the tixin2
oi those valuations. further remark that
| The rsssossment OF 1880 shows. when
| comrared with thlt OF 1915, decrease In
| t,r total values OF the State OF little over
: pcr cent. and that most people will
| agree that the stun total Of 1880, had the
| valuation been made Ia pursuance Of the
law. would have been largely IN excess OF
| that OF 1915.
But 10 the figurrs, combining ourselves.
| for convenience. 70 rourd Thousands oil
| dollars:
fr Alben,arle-the 9TH county in wealth
| in the State--iu 1876 the real estate values
were s6,2iS,00O. In 1850. prior 10 the re-
assessment, they were &c, e6j,0 900. BY the
| r, assessment Of 1889 they were reduced 10
| 81. 1885. 900. q reduction OF nearly % per
| cent. on the values OF 1915, and OF nearly
| "a per cent. on the values o. they stood in
| 1880 PRIOR TO the rea .sessment OF that year.
| In Alleghany-in which several hundreds
| of thousands Of dollars were expended be-
tween 1875 and 1880 in permanent improve
| menis made for The development OF mineral
resources 1915 the real estate value,
were $685.. 900. In 1890 lowing to the i'm.
! movements ,forestatedl they were 1861.
| 900 yet by the rtassessment OF 1880 they
were reduced TO S92j,0 reduction Of
| about per cent. on the values of 1875. and a
reduction Of q per cent. on the values A.
| they stood in 1880 prior 10 the reassessment
| OF that year.
In Fluyapna. in 1915, the real estate val
ne. were 81 ,9S7, 900. In 1890. prior to the
rta.sessment, they were ti.277,0O0. By the
rcassessment of 1880 they were reduced TO
Ssii, 900. a reduction OF more than - per
cent. on the values Of 1875.
Now look at the adjoining county OF
GOOchand In GOOchland in 1915 the
values were a .iSj. 900. In 1880. prior to the
r(assessmeni. they were 81, 472.000. In 1880
they were Ieassessed at 1892 900. a re-
ductiOn Of less than per cent. on the
values OF 1875, while in the adjoining
cOintyOf Fluvanna the reduction WAS more
than 81 per cent
In Montgomery the value, IN 1877 were
S2.Sl9,000. In 1890. prior 10 the re.i,sess-
ment. they were S2,T90.000. BY the re-
assessment OF 1880 they were put at 3d.
0l9.0O0. a reduction IN round numbers OF
$500. 600, showing decrease OF more than
% per cent. on the valuation Of 1875. Now.
with this compare the counties OF Pulaski
and Wythe. the next neighb0rs To Mont
gOmery, each Of which shows a slight in.
crease in the rea,-essment Of 1880 over that
OF 1915.
Surely these figure. shOuld suffice to
show that some steps should be taken 10
secure to the State her proper revenues. and
10 coTrtc ct inequalities among the counties
and cities. II more are needed they can
be readily found by consulting the tables
heTeinbcfore referred 10.
But another very Unjust consequence re-
suits from the failure 70 value lands and
lots u the Constitution requires. That
instrument provides that taxation shall
he cCual and uniform. and that all pro-
perry. real and personal. shall be taxed in
pTCpOTliOn 20 it, value" Let H. see bow
this requirement i enforced. A man who
las, for instance. 4 solvent bond for $1,000.
i required 10 list It uHder his Olrn oath A.
SJ.O00-in other words. at it, face value
while his neighbOr holds farm or other
real estate worth $4,000. bat assessed un-
der the oath OF come convenient assessor
q; $1,000. Thi. may happen at any time,
and does happen constantly in our State aS
the laws are administered: but when il
happens, a. II does happen. m our cities.
the case j. made still harder. Formerly
cities had their own assessments for city
purposes, but now. under 4 law passed in
1877, "ciiies and towns shall In all
case,. Tor purpose. of taxation. adopt
the state assessment. >iuce the pass
age OF that laW he matter /, rea-
>oned ont thus: \ cts assessor
,ay- TO those concerned. or It least acts as ii
be hid laid IT We wont put our lots
aud building, At their cash value, Because il
we do we hall De compelled 10 pay much
larger proportion 10 the state than the
cOuntie, ito. where Il is well understood
that the assessments are greatly below the
cash value. II will be better Tor Il, 10 put
the assessments low. and 10 raise the tate OF
taxation Tor city purpose Ana thi> i
accordingly done. with thi> elect. that the
no der OF bonded estate I1, 20 submit ID 3
higher rate Of taxation in order 10 make up
for the characterization 81 real estate: and
when the money raised hy taxation re- ache,
the city treasury il = spent mainly in I'M
pToyements which benefit the real estate.
and cannot by any possibility be- - -pcnt
as 20 benefit bonded estate. Thu ~ e. have
known in city holder OF $1,000 in bond.
Welding at per cent 800 per annum. pay
more in taxes into the city treasury than Il
holder of real estate worth Sl0.Gou. but a.
>essed at less than $1,000. though welding
$1,000 rent per annum.
should not such pOS,ibilitic, "a, th, be
put a stop 10 10y enforcing al around
uniform standard Of valuation: The Con.
>tilutiOn and The laws tiX thi, at the cash
falNNs anu ltt~iliNf hNN tilat Ndlkt Niitil
De arrived at: but the Constitution and the
laws have in this particular but little re-
spect paid to them. for lack ln this import
ant matter 0f some supervising authority
10 see that they are duly regarded. should
tie same standard Of valuation be made to
prevail everywhere. Justice will be done 10
everybody. Ii lands are everywhere a.
Sessed at their cash value. the basis Of taxa.
ton will be enlarged. and the rate OF taxa.
ton will be lowered. Thi> would b.
good policy for the state. Justice
being done Is between real aud personal
property, personal values would perhaps
come TO hight, which represent unjust and
careless administration Of the law encour-
aye, nay. about drives. men 10 conceal. At
all events, the lower the rate OF taxation.
the more would capital be encouraged 10
seek investment among III. Would In not
then be better, with one consent. 10 be
honest than 10 be laundering along with
each locality seeking 70 Outwit the Others, or
at all events striving not 10 be- outwitted.
which amounts. in the end, 10 the same
thing: We have men Of ability in the L..
eisla,llre, and honest ones, too: will not
some Of them take this business in hand
and bring order out Of chaos by proposing
q plan which shall secure justice and uni.
ioimity in concern which j. OF such gene.
raj moment: The reputation which could
te thus Won should not 30 begging.
REFORM.
a nj ~.