The times. [volume] (Richmond, Va.) 1890-1903, 1900-03-10
SATURDAY. MARCH 10. 1900.
THE COMMISSIONERS DE vALUA-


w. he,;eve 4he Governor of Virginia
cunscientiously discharged what ne ne
,ieved to be his duty when he signed the
low for the new method of assessing the
valuation of personal property ana IN
comes We know the Governor had IN his
-oina cases of tax evasion which he con
siders an unscrupulous and wicked viola
finn Of the law, and he desired TO 'prlns
{ such gentlemen to book But we oeheEe
that the Governor and the Legislature
made a very great mistake and "rousn Ut
u,b,+ AZ carried out, will be intrlnsicaily
]. rross act of injustice to a large number
Of reople in this State. The purpose OF
this new law is TO rake out, as 1t WERE
with a tine-tooth comb. every partlcle OIL
personal property owned by 1es1oeht oi
this State, and to have it taxed al aus
fu,l yalue. that value to DE fixed by a.
,,,.,, rho is paid in proportion TO the
amount he puts 1t at The WaFeflhs o"i- t
ance of self-interest will no longer WaVer'
bnt will be weighted down at once with
an Overwhelming self-interest when VIII
endanEer any question. in case OF DOUBT
heinr decided in favor OF the citizen AT
the very best the commissioner IS pun III
an arduous and false position
The very fact that it is notorious that
real estate In this country is not assessed
at moro than from one-half to one-fourth
CT ats real value, and that the personal
property of farmers is practically exempt
CIT r Of
animals and implements and household
goods is SO meager, and the valuation
I so insignificant. that It amounts TO almost.
practical exemption) has set the example
to those whose property is not visible
and tangible. but rests largely: on credit,
NJ making returns. which are insufficient,
but not more VIGOROUSLY so than the
other. On the other hand real estate in
The cities. certainly some of them, is as
sessed at its full or more than its full
value With this new law put into effect.
which we trust it will never be. not only
viii the real estate IN the cities, but the;
securities and credits of all people will be
practically taxed at from two to four
times what the country people are, due
merely to Hsae unequal assessment Of
property of equal value. We have con-
tended for years that these gross inc,
Board Of Equalization should be appoint
Z ed, and that the levying and collecting
OF taxes In the State should be taken up
in a serious and Intelligent way In order
that justice might be done to the Com
1nonwealth and TO her citizens. We have
always believed in an income tax. but.
have insisted that every human being
who had any income at all should pay in
proportion to his income. Only in this
way can that sense of equal justice to
all. which IS at last the foundation for the
execution Of any Law, prevail Where
special objects Of aninosity or plumber
and that others no less entitled to the
consideration of the State are exempt.
the victim will inevitably struggled de-.
fend himself as best he can. It was this
sense OF Injustice that caused the revolt
against the income tax Of 1894. and
brought about ats overthrow. The exemp-
ton of $1,000 Of income from taxation
created at once sense OF resentment
against such class legislation. and defeat
q ed the whole income law. In Repuhlic
like ours, where All citizens are peers.
dt.Is not wise TO adopt even an inverse
method of creating privileged peers be-
cause OF poverty. but let every citizen be
The peer of another. regardless OF what
ne may possess, and let the law be ad-
,ninistered With absoluts fairness to- all
aa,ks. Then there can be no complain
.nx that one. has the advantage Of an an
I other ana then that powerful influence
ca,is1 pstt,lic opinion win prevail and ac-
co caomu,plisn Whist such isla tions as this
d - G4enerr law cannot do.