The times. [volume] (Richmond, Va.) 1890-1903, 1901-01-27
SUNDAY. JANUARY 81, 1901.
OUR TAX SYSTEM.

II any member of the Legislature will
port for the past fiscal year, showing the
assessed value of each kind Of personal
property in the several counties and
cities of the Commonwealth, and make
comparisons. he will find some most in
terestinG inconsistencies. For example,
he will find that horses in the county of
Brunswick are assessed at an average of
s4l per head. in Isle of Wight at Ss4, IN
-albemarle at $780, in Bedford at $50. IN
Pittsylvania at SCI, in Scott at s25 and in
Wythe at SIS Why horses in the county
of Isle of Wight should be worth nearly
three times per head as much as they
are worth in the county of Wythe may be
plain enough to the lawmakers but it is
a puzzle to the layman.
Again, he will find that cattle in Fau-
quier are assessed at SO per head in Al
bemarle at sl4, and in Brunswick at IS.
He will find that in Augusta sheep are
assessed at nearly 81 per head, in Fair
fax at S3.sn. in Rockbridge at $50. in
Bath at about s.. in Bedford at 500 in
thing more than 81
Still again, he will find that in the
county Of Augusta hogs are assessed at
nearly 81 per head, in Elizabeth City at
Sc. in Bedford at SEQ. in Essex at s1-75,
and in Patrick at sl.l0
In the county of Charlotte there are
600 watches listed at a total valuation Of
IN ES-
arc assessed at s1,0SS; in the county of
Dickinson 30 watches are assessed at
1855: in the county OF Brunswick go
watches are assessed at $2,SS2; in the
county OF Gloucester 154 watches are
assessed at s1,4S5; in the county of Gray
son 400 watches are assessed at s6nS; in
the county of Greenesville S93 watches
are assessed at S2,447.
There are also some Interesting revela-
tons in the assessed value of gold and
silver plate, plated ware and iewelry.
The aggregate assessment under this
head for the entire State of Virginia is
SSs2.e75, nearly $20o,oon OF which is as
sessed against The cities of the State.
Four counties in the State are assessed
nothing whatever under this head.
We call attention to these interesting
fiSares not for purpcse of making invid-
ious comparisons, but for the purpose of
showing that there is no sort of uni
formity in the State of Virginia in as
sessing property for taxation Each COM
Inunity is a law unto itself, and the as
sessmenrs are made at haphazard. This
IS largely true of realty, as well of per-
sonal property. In some sections. espe-
cially in The cities of the State, real
property is assessed at its full market
value, while in other sections the valua-
ton is merely nominal. This makes no
: difference so far as local taxation goes.
because wl.ere d given amount of money
is To be raised for local purposes it is
matter of no consequence TO the tax
payer whether the assessment be high
and the rate low, or the assessment low
and the rate high The amount of taxes
which he pays for local purposes is the
same in either event. But il makes a
vast difference SO far as State taxation
goes, because the rate for this purpose is
the same in all communities. Ta1-pay-
ers must pay q rate of forty cents on the
hundred dollars whether the assessment
be high or low, and manifestly in those
sections where the assessment is high
taxpayers pay more proportonately to
the State than in sections where the as
Bessment is nominal.
The Constitution of Virginia requires
that taxation shall be equal and uniform,
but under our present scheme 81 assess
ment that provision is very far from
being uniformly observed As there is
no uniformity in assessments. plainly
there is no uniformity in the amount of
taxes collected in this community and
that. This is serious defect. and it
should, as far as possible. be corrected,
There ought to be some general rule for
making assessments for State purposes.
ara the authorities ought to see to it