Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-02-14

OF which seysnty.fve miles have been
constructed in the last ten years.
Surely these must have added very con-
siderably to the value Of its lands.
But these details are tedious, and for
this reason alone forbear from further
like illustrations, which are plentifully
at hand.
Why is it that such unfairness snd
inequality occur in the land valuations?
1t certainly is not for lack Of constitu-
ticnal provision or legal enactment
prescribing the duties OF assessors and
commissioners. The Constitution en-
joins that in making assessments . no
land shall be assessed above or below
its value" and the law prescribes that
- the cash value Of the lands, lots, and
the improvements thereon shall be
fixed by first ascertaining the value
upon the usual credits in the neigh
borbood. and rebating legal interest
when interest is not usually allowed on
such credits or deferred payments"
This rule is very plain and sim
pie, but the fact is il is generally dis
regarded, and some two hundred as
SCISSORS throughout the Commonwealth
act each according to his own sweet
will in modifying and departing from the
standard of value which the law erects,
thus making the measure OF value about
as variant and indeterminate as the mea-
sure Of equity was said to be in the
early days of that jurisdiction when 1t
was supposed to be as uncertain as the
length Of the Cbancellor's feet. Hence
what the taxable value Of the lands in
any given county shall be depends upon
the uncontrolled pleasure Of the asses
sors of that county, and. therefore, what
revenue the State shall derive for the
support of its government and its
schools is for the assessors to
determine. The Legislature fixes
the rate of tax, and its members
are responsible to the people
the assessors fix the basis of values,
which, in fact, determines the necessary
rate of tax, and are responsible to no.
body. The law does not provide that
any one shall supervise or correct their
books or equalize the taxes as among
the counties. However low they may
value the lands in their respective coun-
ties, it must stand as against the State,
and as against all other counties and all
other taxpayers. If an "upjust stew
ard" gets into the position, land we
have heard of such outside Of the Bible,)
one who wants, perhaps, some other
office, who wishes "to make for him.
self friends Of the mammon Of un-
righteousness" all he has to do is to 60
around and ascertain how much
each man in his district loves
unto his lord" and then make
a gratifying abatement therefrom.
| repeat that, with reference to
this all.important transaction, the
law makes no provision whereby I'M
dervaluations may be corrected at the
instance of the State, and therefore the
State may be deprived, without remedy
Of her just revenues, and the proper
burdens which belong to one commu-
nifty of people may be imposed in part
on another. The finding Of an assessor
can be corrected on the complaint Of
the individual landowner, and in this
case alone.
In another article ] shall ask leave
to pursue this subject and point out
more of the injustice and bad conse-
quences resulting from the uncertain
ties and from the lack Of system and
supervision in our land-assessments.
Pro PONn PrEIIln.