The times. [volume] (Richmond, Va.) 1890-1903, 1899-12-24

We have received from Senator s. l.
Lupton q copy of his bill providing for
the appointment of Tax Commission.
Under the provisions of the bill the
Commission shall consist of five. two of
whom shall be members of the Senate
and three of whom shall be members of
the House Of Delegates. and it shall be
the duty Of the Commission as early as
practicable to examine into subjects of
taxation and ascertain what shall be an
equitable and just manner OF assess
ment of values and what burdens of
taxation shall be imposed thereon
II is further provided that the Com
mission shall examine into and report
some equitable and just method of as
pertaining the value of all stocks, bonds
mortgages. notes. franchises and other
forms Of Indebtedness. both tangible and
intangible. and recommend such legis-
lation as may be necessary to collect
taxes when so assessed" The Commits
sion will be required also Ito examine
into the present system of making coun-
~ and city levies and make such recon-
mendations thereon as may in its judg-
ment be advisable. with special reference
as TO whether or not there shall be a
proper license tax on business and pur-
suits for the benefit OF the county or
foundations" The Commission shall
SIT al any place or places within the State
and shall have power TO send for per
sons and papers. administer oaths," and
SO on. No salaries will be paid TO the
members OF the Commission. but they
will be reimbursed by the state for any
money paid out for actual expenses while
on duty.
This is q wise measure, and it should
be adopted. commission of this char
acter. composed of discreet and patriotic
mon. can do much to bring about more
equitable system Of taxation i'm Nir-
sinia. and such a system is sorely needed.
In discussing the question of assess
ments the Brunswick Gazette says that
those who are clothed with the duty
of assessing lands for taxation should be
men of sound judgment who will faith
fully and conscientously perform the
task which their positions will impose
and significantly adds
They should see to it that their valua-
tions are fair and uniform and above
all. that they are not too high. We hear
il said frequently that 1t matters not
how land is assessed If the assessments
are uniform. This is great mistake. So
Ear as taxation for county purposes is
concerned IL is matter of little mo
ment whether assessments are high or
low. provided they are uniform, but as
TO the State tax it makes vast differ
ence. If the valuation I'm Brunswick is
higher than in Mecklenburg and Green's
VILE the land owners of Brunswick will
be compelled to pay more State taxes
than those OF these two counties where
valuations are lower
Here is one Of the great difficulties in
the way OF uniform assessment. In
some communities it makes no differ
cnce whether the local rate Of taxation
be high or low, provided that the tax
PAYER pay the same amount OF local
taxes under either assessment In other
communities high assessment and a
low rate of taxation are preferable for
the rate of taxation Is a factor in securing
capital from the outside. Hence II ~
that in NEST of the cities property Is
assessed at its full value, whereas the
assessment in some Of the counties is
half or less than half the true value.
But as our Brunswick contemporary
points out. the rate Of taxation for the
state being the same everywhere com
munities I'm which the assessment Is
high pay more than their just proper
lion of taxes TO the state as compared
with communities where the assessment
is low.
Ii is the duty Of the state TO see TO
Il that assessments are uniform, for That
Il the only way in which We can get
uniform taxation. In saying this We
are not taking sides with the cities as
against the country districts. We want
10 see the cities pay their share, but
no more than their share, OF the tax
burden. Moreover we desire that per
sonal property which has been hidden
away 10 avoid the assessor, shall be
brought out from its hiding place and
taxed In short we believe In carry
ing out 10 the letter, as far as possible.
that provision Of the constitution which
declares. that taxation shall be equal and
uniform. let us have the Tax Commits
sion. The cost will be trivial 70 The