Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1906-10-16

H The inequality between the tax VI
ues OF real estate and personal prone,
". tnat mas long been complained ri
ana was TO be corrected BY the ne1
system, Is even greater than il was 10
lore, Inc former having increased in
ratio OF about 2.S9, and the latter !,
about z. 39, an inequality that will prov
even greater in the near future. wha,
the assessing officials are no longe
stimulated to extraordinary activity Is,
party zeal or nagging newspapers ans
wnen there shall have been time FL,
intangible personal property to seeE
those avenues of escape that II neve,
fails to find in the long run.
ASSESSMENT oP HUBuc SERVICE con.
PoRATIoNS.
The phenomenally large increase IN
the assessment of corporations has
been made, because after the first as
sessment of lands and personal proper
ty had been completed under the new
tax law, it was found that that the
new system had utterly failed in the
chief merit claimed for it, and that the
taxes of the ordinary TAXPAYER would
be largely increased. instead of dimin-
ished. This forced the State Machine.
at the last moment, in order to save
their system from dismal failure. to
assess at about SIT, 900, 600 the corpor-
atoms which the same men, sitting as
a Borrd of Public Works the preceding
year, under their oaths, assessed at on.
~ about $50, 900, 900, and which. under
all previous Republican administra-
tons, had been assessed at even lower
figures.
In increase in the tax values of pub
nc service corporations is a step in the
right direction, by whatever motive il
may have been inspired, or by what
ever process it may have baen reached.
because these corporations have not
during the past Republican administra-
tons been paying their relative share
or the public burdens. But the same
relative increase could have been
brought about under the old law and
less drastic system, with much less
trouble; and at an infinitely less cost
to the State.
II IN making the earnings of public
service corporations the chief factor IN
their tax values. the |
Board of Public Works was acting /
within the law, then in equity, and
common fairness, this standard of val
uation ought to be put in use in as
sessIng the tax values of all business
concerns where the value of the plant
3 chiefly dependent upon the earnings.
more just and equitable way to make
pubic service corporations pay for the
they receive from the State
would be to impose license franchise
AK, graded according to the value of
ne privilege, and then then value their
,ther property as that of a private in
iivldual would be valued for taxation.
TATE TAXES PAID BY coUETIEs, AND
COUNTY LEvIEs.
The amount of taxes assessed against
he counties in 1904 for the support of
ne State, on account of the State.
chool and State license tax. be-
ng 81, 326, 829, while in 1906 it was 81.
81, 909, it is quite apparent that the
ountles pay substantially the same or
little more for the support of the
tate government in the first wear un-
er the new tax system than thew did {
the last, under the old, about the O
anne amount having been added to the
tate license tax that was taken from q
he State and State School tax by re-
uclng the levy rate from thirty-five to
light and half cents. And the agpre-
ate of taxes paidin the different conn
les OF the State on account of the levy s
Or general county purposes, is over
Ho hundred and eighty-six thousand
ollars in excess of what it was in 1904
CAPITATIoN TAX.
The Republican State Machine. though b
oeclally protesting to desire to increase 9
lee collection of the capitation tax, has y
sfused to allow the passage of a law :
'qulring the payment of this tax as a +,
rerequlslte to voting, because the effect {
such law would be to deprive them t.
rgely of the colored vote on which v
icy must rely for their majority in the u
tate. g
Deal LEVY LIMIT TEMPORARY AND PER- d
MANENT. n
In the prescribing the temporary linn /,
to local taxation, as well as in fixing
le new maximum limit on county
'urts, the legislature has acted crudelv
I'd injudiciously, having by the for
er, prevented some counties from
Getting existing obligations, and by
e latter, made it possible for some
unties to double or treble countyl
xes, without previously consulting the
.ople in any way.
The efforts made by local authorities
different parts of the state to avoid
ducIng levy rates in the ratio required
the temporary retaining laws. show
at as soon as such laws have expired.
e natural result Of the great increase
valuation increased local taxes will
lloWfa and be all the greater, because
many instances necessary local an
oprlstlons are now being reduced to i.
ep within prescribed limits and make
good showing in apyance Of the ap-I
oaching election.
While under the new tax laws valuaa
We increased in the ratio of more than
rec to one, the levy limit has only
en- reduced about one-third, and there
re, with the present prescribed limit
the taxing powers of county courts.
average taxpayer can, after 1907. | a
compelled to pay more than twice
amount of county taxes that he
uld have been compelled opay under a.,
e old law; and the Legislature NAV -
any time, by restoring the old limit, IL
oW him to be taxed more than three
mes the amount he could have been Al
xed under the old law, which goes to q
ow that the limit to the debt-creatinp o.
d levying power of county courts and Z.
her local bodies should be perscribed ~
the Constitution and not subject to a | III
ange IN any or all the counties at the b.
dden whim or caprice of the Legisla- Al
re. an
II the State should suddenly be called pc
ION to meet extraordinary large ex-
mixtures, say for instance, its alleged o. :.
are of the Virginia debt-a claim ~
mounting to millions Of dollars which III
ok new life under the first Republican re
ate administration and has been fan in
d into its present threatening attitude to
succeeding ones and for collection "
which suit has been instituted in the e a.
nited States Supreme Courh, the Leg 80
allure wonld probably ct once unload 4.
e cost of all state institutions on the
lnties, and they would be utterly II
werless in the matter, as the new d.
luatious and she old levy limit, which \.
2 Legislature might restore in a mo- 20 s,
mt, would certainly slow them to be ~ =
yfully taxed to the additional amount ~