Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1893-12-13
ASSESS ATITS VALUE.
sp,cisl Message Of the Governor on the
Subject Of Taxation.
TAX ON ALL INCOMES.
TAsS Of Individuals and Corporations
Should Fare Alike.
PROPOSES A COMMISSION,
a.. IYccllcncy Thinks Five Good Men by
Examining other Systems Might
Improve Our Laws.

.,.. f,N1Wing Is the text OF the special
.-o q Governor Mckinney on taxa
which was sent TO the General
.rbN yesterday. II was laid on the
. and ordered 10 be printed:
GOVERNORS OFFICE.
EDMOND. VA. December IL. 1893
--, .sa General Assembly:
-,. constitution OF Virginia requires
ell, 40 the property within the State
...rl, taxed according 10 It's value. II
,,r.sici that some is taxed above its
. Some below e. and much is not
...,! 20 all have read the legislation
lumber ~ the States and the reports
,.r.ous committees and tho opinions
writer's Of experience and ability on
.... ...tect. and after much consideration
. itis message 10 your honorable
},',
TAXATION.
-.,r, is no subject Of legislation more
.a..t IN adjust than taxation. There
.. debt due by the citizen which he
..,, With such reluctance. and there is
..l..y which he win endeavor TO avoid
. OBJ. payment OF taxes TO the govern
.. lie seems both TO forget that
... would he at the mercy OF the muir
.-- and property would be but prize
. aim who would take II but for the
.-,..-ion which the government affords
t-.aa, it life would be so uncertain and
.-.a-,y SO insecure that they would be
-..as. not blessings. II is strange that
...r demand is made for taxes necessary
,..s u,c and property. the citizen VIII
. often place distractions in the way
.. .'.Ir collection and pay the assess
..,.. against him with a protest.
N .tirr which n legislative body does
. .>.mincd so closely and occasions so
. criticism as a tax bin. To take
v-t IS necessary for the general good.
,. which belongs TO The individual, is
. % The prerogatives Of sovereign
~... and however just IL may be- often
...es IN the mind of the citizen n dsa-
.-..tI. feeling that he has been robbed
% what belongs 10 himself for the bcne-
g.. % others. This has been "A prolific
..-, 4 disputes between the people and
r. government in most Of their contro-
-,.-s. and often causes the downfall OF
,.-..os. II IS prudent. therefore, not To
s. sights Of these facts. but require
..t the laws which relate to the assess
gem, ana collection Of taxes should be
.t.a reviewed. so that all injustice may
promptly corrected and no real cause
10 romplaint be allowed 10 remain unin-
s.susatcd.
I.r Constitution declares that all prop
..s both real and PERSONAL shall be
,xad IN proportion 10 it's value. NO
Pee species OF property shall be taxed
-o trsu any other species of equal
value. and the value shall be- ascertainei
G. prescribed by law 1Sce Constitution
.. virginia. Article y. Section H.
HOW Is THE AMOUNT AND VALUE
oil REAL PROPERTY TO BE ASCER-
tanned
20 ascertain the amount is easy enough;
.H- county records viii show the amount
,ro real estate subjec; to taxation.
ascertain the value "a difficult The
constitution declares that the value IS
, N. .-c,rtaIu,d as prescribed by law.
... statute code OF Virginia. section
- page So declares that the assessor
.t.I examine. ascertain. and assess the
.. value thereof" How do you as
,...iu the cash value? There IS no rule
... .ouu for his guidance in this deli
., and difficult duty. Each assessor
exercises his own judgment as 10 the
'-...r manner OF aSceraining the values
O. .le various counties and cities IN
OIL. commonwealth. II must necessarily
De- allied with errors. with the usual
.N.r.uces ~ opinion which attend all
....ruus submitted 10 50 many different
...,l~ an at liberty TO select theH
..- grounds for the basis Of their
-u.nt. and 10 is. therefore. lmpossl-
ta4t the assessment could be uni
hat he
.-. t.lue should be determined by what
O.. property will bring on the market for
.. How could that be an unerrins
'.. ,N,n perhaps, the properly mas
t- been sold for many years ana
.t... changes may nave taken place
-..y Affecting its value? Another
.ag say that better way would be TO
certain the value according TO me
.-. ... derived from II. This also would
.-.. BOT. Inaccurate. because II Would
.. s..r.Iy depend on the industry IN
.rir.uee. and business habits OF the
owner The same property under the
...r.earu.nt OF one person might re-
era a handsome remuneration, while IN
r- hands o. another bring It's owner
..t. debit II is difficult 10 prescribe
.|. which will always be correct. Al
..- last assessment in 1890 there was
-.d,rabie change In the value Oh rear
..lt. In various portions OF the state
.-..r has occasioned comment ana some
..-4slr,ss as 10 the result OF the next
.....eueut. In 1895 II the parts OF the
.tat, which old not reduce their assess
r.uts shall undertake 10 reduce lheh
t..r as some did in 1880. IL may make
.. Increase % the rate OF taxation ne
..-s4ry These are some OF the diihcul-
t.s ~ properly ascertaining the Naiue
Iral estate.
NOW f-r SHOULD BE ASSESSED.
Ir,r,rty ought 10 be assessed at It's true
.-.-r value at voluntary sale, not al
f.-.-! sale or auction sale, ana not LOT
cash. Who sells real estate in that way
=, .-u for cash Is 70 sacrifice by selllns
s. much less than its real value wheh the
..te'.t4tlou EayN no land shail De as
t...t above or below its value. When
e. ogcer begins 10 speculate as 10 what
r.. estate would bring in the market In
'.5 unusual mode Of selling. II is guessing
e., what should be a stern reality. HOW
"a land Is there in Virginia which
...lIl not - sold az any price for cash.
lv little there is which could be sold
.- even fair price for cash. snail
Wis be- relieved from taxation, which
t. I'D cash value2 The statute should
D. changed ia this respect, and the assess
t.,te should be- tested by what the pro-
ft-fv would bring sold in the usual way
A sn9u the usual terms for selling real
e-ste in the particular locality in which
it t s!tuaied In some places property Is
s...s.,4 al TWO thirds Of it's value. II
" was uniformly done there would be
,. Injustice IN this reduction. but ola Is
20 The case The assessor having aban-
a.rel the standard required by the law,
&Ithout guide and subject 10 the pas
..p,. u the inportunate taxpayer. who
40 tlc time will pull downward. The de-
sire o. each locality 70 avoid the payment
~ am undue proportion OF the State tax IL
s-fcent 20 explain the tendency 20 low
t..rss ments
HOW TO ARREST THIS ALLEGED IN
ACCURACY IN ASSESSMENTS.
There are various suggestions. One Is
'' have board OF equalization u take
're values from various paris OF the
State and change them In such a way as
' more fully carry out the provisions OF
''a Constitution. which declares that real
state shall not b. assessed at more or
..fs Than It's fair value. This suggestion
'srfies with n The censure VI the county
l'hc.als whose duty II Is 10 make the as
nd ttnr.lf.a haf