The times. [volume] (Richmond, Va.) 1890-1903, 1893-12-13
A SPECIAL TAX MESSAGE.
Gotrnor Mckinney Outlines a Plan for
Increasing the RtYtDue.
RECOMMENDS GRADUATED ISCOEE TAX
..wouid Have Every citiaen Of the Conn
ronwealth Bear froro'''"" u '''
burdens Of state Expenses
GovERNOHs oFfiCE,
RICHMOND. Va, Dec lSs''

joe ,bo property within the Sta,c
h.. faAcd according 10 us N"'u"
shan 49, mat seine IS taxed above us
s. ,o.' ..-,. hollow IS. and much IS not
'Ai' su have read tho legislation
fsN'l ...,,,'.- of thc States and the reports
%, ,.,s committees. and the opinions ol
of M experience and ability ON inns
WIZ, and after much CONSIDERATION
t'-. tfis message 90 your honoiaoie
boy
--..-, is no subject OF Legislation .I rloIo
60. to adjust than taxation. M
fabt due by the citizen "nlCh ~
,.,r such reluctance. ana 'he'c
l"f .',. which Dc viii cndcavor 10 "Nolu
,,,, trc rsymcnt OF taxes 70 'ne 49,,
pe seems 10 forget thai ne "ouia
~ the mercy Of the huI u'tcI' 80
,..-sr., would he but Prize 10 nm 49,
.tc d. bat FOR the protection "hlch
No''- .....--mrut affords. without II lie
W. ,. 3, uncertain. and property so
49,. thst they would be burdens, not
..-i-rs A. IS strange that when de-
-s d, made for taxes necessary 10 sup
.--, ,bo government. which protects both
...rd nrouertv. the citizen VIII 80 often
Sod distractions IN the way or thelr col
-,.irr. and pay the assessments against
f.r with q protest.
Nothing which legislative body does
,s. examined 50 closely. and occasions so
--.-b criticism as tax bill. To take whai
a. necessary FOR the general good that
which belongs 20 the individual u one or
.re prcrogativcs Of "A sovereign state ana
s,o.evar lust 70 may be. often leaves IN
the mind OF the citizen "A disagreeahlc feel
,-,. ttaf he has been robbed OF what be
EnnrHf of of hers.
mis- las been a prolific cause Of dispute
,.tuaco Tho people and the government
ln most Of their controversies. and often
,susas tho downfall Of parties. II Is pru-
t.rt therefore. not 20 lose sight OF these
f.Dts but require that the laws which
relate 10 the assessment and collection OF
'a1es should be often reviewed so that
an Injustice may be promptly corrected,
and no real cause OF complaint be allowed
go remain uuinvcstlgated
oar Constitution declares that "all pro-
perry. both real and personal shall be
taxed On proportion 10 its value NO one
species OF property shall be taxed more
than any other species OF equal value,
and the value shall be ascertained as pre-
ser.bcd by law (See Constitution OF Nir-
gn.l, article X, section H.
How To be Ascertained.
70 ascertain the amount is easy enough
tle county records win show the amount
of 'he real estate subject TO taxation TO
ascertain the value Is difficult. The Con-
eI'uton declares that the value is 20 be
aseertolncd as prescribed by law. The
statute Code Of Virginia. section "A. page
80 declares that the assessor shall EEK
auine. ascertain. and assess the cash value
hereof" How do you ascertain the cash
value? There is no rule laid down for his
guidance i'm this delicate and difficult duty.
Zach assessor exercises his own judgment
ss 10 the proper manner OF ascertaining
t1e values IN the various counties and
cities IN the Commonwealth. II must
teccssarily be filed with errors. with the
U1al differences Of opinion which attend
1l questions submitted TO 50 many differ
eai officials. all at liberty to select their
own ground for the basis OF their tudg-
Met and IL u.s. therefore impossible that
~ a-scssmcnt could be uniform and Just
oir VIII say that the cash value should
he determined by what the property viii
bring on the market Tor cash. How could
mat BE- an unerring test when perhaps
$40" property has not been sold for many
years and various changes may have
taken place. seriously affecting It's value?
another may say that a better way would
Dr. 90 ascertain the value according 10 the
income derived from a.. This also would
Uieh De Inaccurate. because IL would ne
'rsslrily depend on the industry. intellf-
s'Atr and business habits Of the owner
ne same property under the MANAGEMENT
ul one person might return a handsome re-
A1nefauon, while in the hands Of another
BRING IT'S owner into debt II is difficult 70
prescribe a rule which will always be cor
rect At the last assessment. in 1880 there
Vas considerable change in the value OF
l-ai estate in various portions OF the state.
which has occasiOned comment and some
lheasiness as G" the result OF the next
as-' sment in 1880. IF the parts of the
state which did not reduce their assess
ments shall undertake TO reduce rbem
'leu as some did in 1890. il may make an
: crease OF the ratio of taxation neces-
fary These are some Of the difficulties OF
li'p'fly asceriaining the value of real
estate.
How IL ShOuId be Assessed.
property ought 90 be- assessed AT its
True selling value at voluntary sale not
ai forced sale or auction sale. and not
i'r cash. Who sells real estate In that
Nayt To sell for cash is to sacrifice bv
selling ar much less than its real value
when the Constitution says no land shall
n' assessed above or below It's value.
w hen an officer begins TO speculate as 10
what real estate would bring in the mar
tet in this unusual mode OF selling. IL is
5 Iessing at what should be a stern re-
dity. How much land is there in Vlr-
sinid which could not be sold at any
price for cash: How little there Is which
puld be sold for even q fair price for
cash. shall an this be relieved from
taxation, which has no cash value? The
statute should bee changed in this respect.
ana the assessments should be tested bv
what the property would bring. SOLD in
.he usual way, and upon the usual terms
Tor selling real estate I'm the particular
1eallty IN which II Is situated. In some
PAGES property ~ assessed at two thirds
lI IT'S value. III this was uniformly done
mere would be no injustice In this reduce
l'n. but this is not the case. The asses
Dor having abandoned the standard re-
red by the law. is without guide. and
subject 40 the passions OF the fmportunate
NE-payer who all the time Will pull
egnWard. The desire Of each locality
avoid the payment OF an undue pro-
on OF the State tax Is sufficient 90
Nlain the tendency 10 low assessments.
Alleged Insceuracy Ina Assessments.
IH-le are various suggestions one is
o. nave board Of equalization 10 take
D- values from various parts OF the
STATE and change them in such a way az
L. more fully carry out The provisions Of
Ue Constitution. which declares that real
'alale shau not be assessed at more or
''s man its fair value. This suggestion
4tes With n the censure OF the county
V.Nglals. whose duty it Is 20 make the
hetts and implies that assessors
'.A olher parts OF lhe state could be
,'.'r relied Ou for a true valuation than
.''te Immediately interested. This has
sen ui'i in New York and several other
."'''. To avoid injustice. IL has been
.p'.ed as remedy 10 give over 10 the
-Iul- - Tor -AKallnn for cnnnlN nnrnnsrs