The free lance. (Fredericksburg, Va.) 1885-1926, 1901-07-09
Weather forecast for Fred
erickSburg and Vicinity.
Fair, chang 'GbIe aoindS,
SOME TAX COMPARISONS.


believe that n vast portion OF the
mineral lands OF he State are assessed
at not more than $50 per acre.
This means about One-and-a-half to
two cents i'm taxes, county and State,
that such land pays. In defence OF
this evident poor showing some mem
bers say it is because the assessor
does not do his duty, while Others
say that the land is really worth no
more than this and that the output
should not be taxed any more so than
a farmers crop which is the result OF
his labor. Let Us look at the point
moment. As virgin mountain forest
presumably the land was bought fora
dollar or two an acre The discovery
of mineral rapidly advances its price,
whether any labor be expended i'll its
discovery or not. The holder would
demand fifty, hundred or maybe a
thousand dollars for it under its new
development, even though pick had
not been stuck in it, 1t now has
commercial value far exceeding its
original appraisement, Just as the
farm which has suddenly been drawn
within the limits of new and boom
inc town. The commercial value is
there, but the taxable value remains
as of old This, too, without devel-
opment or labor being expended. If
operated upon an industry is created
and, under our not altogether Just
laws, becomes subject of taxation
possibly OF double taxation. Yet,
according to statements made on the
Constitutional Convention floor, it
retains its original taxable value.
We do not think it wise to be con-
tinually drawing comparisons be-
tween the up-country industries and
the Tidewater pursuits in their bear
ings upon State legislation, but in
order to get at equable andfair basis
for legislation it is often necessary.
The foregoing deductions have been
warranted by evidence before the
great body now sitting in Richmond;
therefore we feel ut liberty to use
them. There has been q steady cry
from our people in the western part
of the State that Tidewater has a
"gold-mine in her fish and oysters,
and the cry has become a political
one and is frequently used to advance
the fortunes of this or that candidate
until the shibboleth OF politicians has
borne semblance of truth to the
average voter there The people OF
TideWater know we'll the injustice
that has been wrought by it and the
futility with which such errors have
usually been cOmbatted. The State
owns certain water bottoms which it
leases to citizens of Virginia at 81
per acre per year for a period Of
twenty years or less. All Inspector
charges, surveying and recording are
borne by the individual. The State,
therefore, receives taxes from water
rights upon what is equivalent to
$25G per acre at Zoe. per 500 tax
able values. In other words - did it
belong to the individual his water
privilege would be assessed at 500
per acre for State and county taxes
to net the tax as now paid. In COM
parison with the mineral lands the
injustice is boldly apparent. But
even in Tidewater there isno equaliza-
ton of this taxation. Figuring upon
this basis some water lands are worth
$500 per acre while others are not
worth So, and some worth nothing
at all-all because of the grade OF
adaptability toprOpagating oysters.
Yet all are assessed alike at 81, if
taken up. But of far greater import
to the State is an item that is gen
orally lost sight of in arguments on
the relative rights and burdens of the
two sections under consideration.
This is the material development
ashore which is the outgrowth OF the
water industries. Our Tidewater sec
: ton is thickly dotted all over with
comfortable but transformations i'm
provements; lands that were nothing
but morass, the home of the sea-gull
and the Fiddler" have been reclaimed
and are now variously valued at
from so to $500 per acre because OF
improvements; immense fish and Oys-
ter plants, operating night and day
in season, and giving employment to
numerous thousands who are chiefly
the ones that have reclaimed these
utterly valueless wastes. These in
dustrial developments are all added
to the property values of the State
and pay heavy tax for the privilege
OF simply existing. Nothing is done
in return for these old pioneers that
is not done for those who fall heir tC
natural wealth that may OF may not
need developing.
These observations are meagre, ant
would admit of larger discussion, but
they are no doubt in the hands anC
minds of able men in our Convention