The progressive farmer. [volume] (Winston, N.C.) 1886-1904, 1900-10-30
A REFORM NEEDED.

The tax cases, now before Judge
Simonton, in which the railroads re-
fuse to pay the taxes on the assess
ments made by the Corporation Com
mission, is eliciting much informa-
ton for the benefit of the next Gen
court, of course it will like the brook,
ego on forever" or as long as it will
serve the interest of the railroads.
The people look to the Legislature to
put an end to Simonton's bowling
farce by imposing a franchise or
gross income tax, which will put it
out of SimontOn's power to override
the sovereign right, of the State of
North Carolina to assess property in
it's borders for taxation.
So far the public has learned three
important facts from the evidence
and the pleadings:
1. That the railroads are assessed
at less than One-half of their actual
cash value.
2. That there is no uniform rule
prevailing in the State among tax
assessors, that in some counties the
assessors do not not obey the law or
take heed to their Oaths to assess
property at it's true cash value, but
assess it below such value. In n
comfy the average is seventy-five
per cent, in another seventy, in an
other ninety, and in some town
ships land is assessed at one ratio
and in another township of the same
county at still another. In some
counties the assessment of some land
for property is SO out of proportion
to its value as to make it scandalOus.
Rev. N. M. Jurney testified that his
5000 farm in Wayne was assessed
for taxation at only $1,40O.
The Roanoke News this week, in
its report Of the hearing at Weldon,
says:
George P. Burgwyn was a fine
witness for the defendant company.
He lives in Northampton and is we'll
acquainted with the value and assess
ments of most of the big firms. He
named several. One plantation sold
for $27, 900 was assessed at 50, 600.
Another valued at $50, 600 was as
sessed for taxes at between Sc, 900
and 81, 900. Another 1000 acre farm,
valued at 50, 900 or $40, 900, was as
sessed at $4,000 or s., 900. Named
another worth 5000 assessed at
about 5000. Another which sold
: at public auction for IS, 600 was as
I sessed at between 81, ZOO and s., 900.
Another worth $40, 600 assessed for
So, COO. He named another worth
!;22. oO0 assessed at less than $40, 600.
In his experience the assessed values
OF lama throughout Northampton
county would range at from % to 100
per cent. less than the real value.
Explaining his meaning to Mr. ROun-
tree he said he meant half Of the
value by 100 per cent. He named
lands in Warren and Vance counties
controlled by him and said the valua-
ton was 80 to 35 per cent. under the
real cash value"
3. That while there is much evi-
dence to the effect that land was I'M
dervalued, there is also much evi-
dence that it is Overvalued, and
only in one county was there an
agreement to assess at "a certain per
cent below the actual cash value
only in n county in ninety-seven
has such "a formal rule, agreement
or understanding been made. The
instances of differentiation or over
valuation Will amount to nothing in
an impartial court without proof of
some agreement or understanding.
Bat the State is not in a court where
it will get justice. The railroads
will present enough instances OF n
lervaluation to excuse Simonton i'll
deciding against the State. x X
The State has the remedy in its
own hands. The Legislature should
40 two things:
/. Pass the Willard bill, or a bill
along the same line, imposing an in
come tax on railroads as it does on
telegraph companies and public fer
ries. Simonton's court can't upset
that.
2. Enact stringent tax laws hat
will be enforced whereby it will be
impossible for such gross wrongs to
be perpetrated as Mr.. Burgwyn and
Nh. Jurney testify are perpetrated