Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1885-01-16
Assessment of Lands-AnsWer
20 some KnOw-alis.

depleted by nve Legislative soSSi0"'
in which nothing was done but to
pass forty-three bills for the relief
of old defaulting treasurerS ana
collectors who had been put out OF
Office some years previous for dc
faults in paying in taxes which
they had collected; to pass fifty
escht railroad bills; to enact forty
one amendments to the code; to
expend $4,000, for sO-called IN
vestigating committees, and to de-
fraud four senators and a number
of delegates of their seats in order
TO do these things, the "best
people, are scratching their cranl-
ums for a way out of their dilemma
by replenishing the state golfers
during the year.
Hence comes the suggestion
from many quarters that lands are
assessed too low, with the dogmatlc
declaration that it is expected of
the new assessors to increase tax
able values.
The gentlemen who thus hint,
write and talk are of course the
Knowalls. They are fellows who
do not know the difference between
slate and limestone, or clay and
sand subsoils. Nevertheless they
knowit all because they have read
the books, and their conclusions,
after close examination and long
elaboration is that lands are as
sesscd way down below their cash
value. They are all political
. economists too. Ask one of them
what cash value means! and he
tells you with electrical Quickness;
alt means just what the land will
bring If sold for cash.
It is a waste of the raw ma
terial" to reason with a Know-all.
He is always ready with a case or
two at hand where farms sold for
more than their assessed value,
and this being conclusive to his
mino o. should be SO to the balance
of mankind. A man who fails to
see it exactly in that light is a fool,
a repudiator, a radical, "nigger-
coalitionist " and all other things
detestable to a Know-all bourbon,
Of the "best people"
Having been repeatedly told for
five years that we are all these
things in grand combination, we
have little to lose by yeDturing
some small sized opposition once
more to arguments O from even
such exalted sources. Our temerl-
ty will likely be animadverted up
on like the pluck of the little bull,
which was so much commended
while its Judgment was so severely
damned.
We meant TO start by saying that
Mr.. Know-alrs own premises are
not good foundation for his superb
conclusions. If the lands of Vir-
ginia, or of any county, district or
corporation in Virginia were put
up farm by farm FOR CASH they
would not average near up to the
present assessed value. In judi
cial sales lands are always sold on
time, and ina large number OF
eases, If not in a majority of them,
they have TO be offered the third
time because they failed to bring
three .fourths of their assessed
value at the first and second offer
ings as the law requires. An oc.
easional exception to this rule
proves nothing hut the rule itself.
That there are instances to be
named in which farms are assessed
too low, we cannot doubt. These
should De assessed higher That
there are rs many instances III
which farms are assessed too high
is equally as undeniable. These
should be assessed lower. This is
equalization as contradistinguished
from the KnOw-all demand for a
general advance.
To this Mr.. Know-all replies that
tho assessor should ask the owner
whit ne would take for his farm IN
cash. anil his answer should be
taken as its taxable value. The
law eOntemplates no such thing
and common sense revolts at it. 1t
is what property will bring R cash
and not what an owner would take
for it that is the standard Of value.
4 man might not want to take
double the cash value Of land, his
farm, his home, his all.
Again, proper values cannot be
fixed by ascertaining from some
man what he would give for bis
neighbours farm. Some men covet
certain places and would give more
than the actual cash value-mOre
than the land would bring in cash,
but for such exceptional cases. BY
the adoption Of such a standard
there never could be equalization
and taxation could never be uni
iOlm.
Ir - tO make ihe buruenS OF tax
alton hear equally t at land as
SCISSORS are appointed each five
years. They are expected to exer-
else their best Judgment and deal
impartially, in all cases fixing
valuation by one standard for all.
Although, out of abundant
Difference, we have followed the
arguments O of the know'alls'
-. q liz.