The Roanoke times. [volume] (Roanoke, Va.) 1890-1895, 1890-06-13
THE ACT is VOID
WHAT COL. PENN SAYS OF THE
ACT OF FEBRUARY 4,
& SOUTHERN ILL RIGHT
Other Important Improvements Are
Not.However-IIe Thtnks u Test Case
Should be Made Good Reasons For
Relieving the Act Unconstitutional.

Editor DAILY TIMES: A few days
ago one of your reporters requested
me to give my views in reference to
the act of the Legislature, which re-
auires the taxes of 1890 to be levied
upon the real estate assessment of.
1885 instead of the new assessment.
and particularly what effect it would
have on the prospects of the oenrly
completion of the Roanoke and
Southern railroad. state now, as l
stated then. | do not think the act
will affect in any appreciable degree
the fortunes of the railroad. The
council can issue the bonds TO the
road upon the assessment now being
completed without reference to the
question whether city and State
taxes should no extended upon the
basis of the old or new assessment. Ii
is only to be remembered that the
Issuing of the bonds of the city for
the benefit Of the road, and the levy
of tax to pay interest upon them,
are altogether different, and as the
interest when it falls due will UNI
doubtedly be paid, and as the road
will use the bonds by selling them in
tho market, do not see that the act
in question can materially effect the
early construction of the road.
This act does, however, have seri-
Gus bearing on the city finances in
other respects, as the amount which
will be realized under the old assess
ment will probably be $50, 900 less this
wear than if the taxes were extended
under the new assessment. This is
gain to the individual taxpayer, but is
a loss to the city at time when the
money will be much needed. Since
my attention was called to the matter
by your reporter, have given it some
and | am constrained
to the opinion that the act is uncon-
stitutional and therefore void. Sec
ton /, article y, of the constitution
provides as follows:
Taxation, except as hereinafter
provided, whether imposed by the
State, county or corporate bodies,
shall be equal and uniform, and all
property, both real and personal,
shall be taxed In proportion to Its
value, to be ascertained as prescribed
by law"
Section 6 of the same article pro-
vides as follows:
Section G. 1.-The general assembly
shall provide for Il re-assessment OF
the real estate of this State in tie
wear 1869 oras soon thereafter rs prac
tcable, and every fifth year there
after: provides, In making such as
sessment no levies shall be assessed
above or below its value.
The clear scope and meaning OF
these two sections can not be ms
taken They mean that Il re-asse $
nent shall! be made every five years
and that taxation must be upon ;he
basis of such assessment. The prac-
teal operation of the act in question
is to ignore the provision of the con
stitution and for the year of 1890 to
assess taxes upon the basis of 1855,
thus lcvyins taxes for six years upon
the assessment of 1885. Both sections
are mandatory The Legislature has
no right to ignore one and
thus render both of no effect.
Why make the assessment if
taxes are not to be laid in accord
ance with the valuation thus ascer
tanned. If the effect of the re-assess
ment can be postponed for one year
why can it not be done for two, or
three, or five, at the will of the General
Assembly, and thus taxes be continued
for ten years upon one valuation.
We are Informed that the purpose
of the General Assembly was to pre-
vent a falling of the revenues in the
event there should be a falling off in
the assessments. If such was the pur-
pose it was in direct conflict with the
constitution; but whether the act was
passed with that purpose or not the
effect would be the same. Let us sup
pose that the lands in the eastern part
of the State and generallyiin the agri-
cultural sections, have decreased
in value and that there has
been an increase in the min
eral sections and in the
cities and towns, the result would be
that large class of our citizens are
paying more than they would, and
certain other classes are paying less.
What becomes of the provision of the
constitution that all taxation shall be
equal and uniform, and that property
shall be taxed according to It's value?
1t seems to me that the matter should
at once be brought before the courts
by test case, and the constitution
atty Of the act be determined def
nitely, and the injurious consequences
if possible, avoided.
JOHN E. PENN.