The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1903-08-13

| ana valuation In excess of SIPS. 900, 0O0
am convinced as the result of that ex
| perence that conscientious and deter
mined tax officers, backed by a healthy
1 public sentiment can apportion the tax
burdens according TO our standards will
all approximate degre OF accuracy.
My observations and experience have
moreover, made me a great believer In
publicity as A potent remedy for most OF
the Ills of the body polite, and moro par
tlcularly for abuses In taxation In cities
where the healthy stimulus of neighborly
"atchfulness cannot be as strong as II,
rural districts. If a man can hide his
property from tho assessor without being
round out and advertised as a tax-shlrker.
he is more apt to list the items fairly. If
the taxpayer Is enabled without too much
trouble to compare the valuations on his
property with those Of his neighbors or
business rivals, he Is likely to accept
reasonable assessments gracefully II
ratable with the others. In every city the
assessment list, at least Of personally.
IN all sums In excess Of say $1,000 should
De published annually for the inspection
or the taxpayers and the detailed schedules
kept accessible to all who wish to consult
them.
one of the chief difficulties IN fixing as
ssessments for municipal taxation Is the
impression common among business men
[ >HAaA IL ~ Their pTCTOSuIlNo 10 SLY Oil IlO"
great a valuation they are willing to pay
lax lakes and to insist on their estimates Pc %,
ing final. 1mbued with this idea, inteli-
informa ton necessary to furnish the basis
Tor fair assessment and then when tho
assessing body secures It's information as
pest 1t can to feel themselves aggrieved.
In Justification Of their position It is con,
tended that mercantile capital Is entitled
70 leniency as compared with Investments
IN realty because otherwise It's owners
a n RI lie n a
ness in competition with merchants and
5obbers- of other cities where the taxes
imposed mn are lighter It Is further urged Urged
mercantile establishments In the shape
OF lower assessments and smaller taxes
rebounds to the benefit Of the owners
or real estate and other fixed institutions
whose value rests upon the maintenance
these pleas, however, would make 1t sim
should be given to mercantile capital, and
the only logical outcome would be the
remission altogether of such, taxes. But
go untaxed while capital invested in real
estate should bear all the tax burdens re-
solves itself ultimately into the single
can cities are hardly, now. prepared. Still
less weight Is to be given the stock arsu-
n1ent that business establishments N one
municipal taxation because competition
in other cities where the expenses Of GOV
eminent may be much smaller and the
taxed still less. - To concede the validity
of this argument would be In substance to
allow the taxes in one city to, be fixed by
7 ne authorities OF some other city, and IT
all the different competing cities and
towns would be vying with one another to
abolish taxes upon mercantile capital al
together, II not to go further with sub
sidy premiums.
AS a matter Of fact, so far as there is
good ground for the relief Of personality
from excessive tax burdens 1t Is recoG-
pose special assessments for benefits &C
cruing from local improvements to the
owners Of adjacent property. The prlll-
ciple OF the special assessment as a as s ue-
ject Is that where an expense Is to pc
incurred by a local authority for n public
which results IN special, as
property of particular individuals. 1t is
more equitable that those individuals who
oeneCt thereby should contribute to thc.
to tbe extent s OF these e.
upon others who have received no such
benefits" P. 1897 AS already indicated.
he municipal r., revenues IN EaGat hr new over
IS 100000 received as special assessments,
n Chicago by nearly s3,0oooo0, IN Pit Is
burg and Cleveland by nearly SlVN,o.o
ZACH and in other cities IN smaer, MS
Constitute a thoroughly established fea-
ure Of municipal taxation IN america
Without which the rapid enlargement or
he permanent plant or our cues coulu
ot have taken place.
AS to the numerous franchlsed colpor
ltions, which for years have en1Gyeu NUS
,aluable privileges not Gnly m!,i iuet,n noes
~ hout bearing even their fair proportion
# he tax burdens. much recent llhpf pr W.
nent may be noted Irrespective o. .lo
municipal ownership ra1na,n 1oi ia private hands
Ne disnosition is to require assessment LOT
y xation on the basis OF market. VA, value aS
;auged by stoc ana t 3on evsde these oh-
,e idn eI by appeal to the courts have We, been
"a atoaa1 ~ Dictated The difficulties pre-
ented Where the franchlses, a'o o;t p,eptu tax.
*, I4r,s sd Ito are technical only.
a cities the problem has not oeHn he Ie
,orton of big railroad system Is found
n, n tts terminal facilities which give EN-
rance to great population, cent as r una
ocaze tra,liG at t s6are o equaly in all
he beneits of municipal government ana
,ften ren,iire in addition special services
It The hands Of the city aut dn ,hnw CON- ON
n few If any, or our an elh near , their
u !g"I nuroportion, The evasion Of muniG-
,al t a. by the railroads has usually
)een accomplished uuuct -,
be line must be valued as unit py
Central State va pGard dis
ri Ri tet. over tie entire length on
niieape ratio AS a result the terlni-
1ai Zines are taken out Of the NUNS
1a for taxat99nt r end w IN theory ny
nFu4ig alo tnsea are imposed at all, In
9mah sxamPe ths PrGhn ere With
IT9 tI hridrns freight and passenger de-
ETY. whi teht aeilw1S to e be
y ,egts h more than ss6oooooo is certified
tie ats n1aea fo OF % es ssS
and On the sTpnnned 10 By st ;hs
eu9n Of d 1rihmted Values are visible in
,a pgSsts ah6 to A erovdd
~. ', ,I'a, assessment of railway ter
nas for Haslbq 10 tan matter how 'os raa
+, We %'" NAV - be taxed for State and gen
One a. other weak point, In the present
o1em mem IS Praotcalt i ND it c of the
lel ~ pIr,ian personal service as the