The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1906-02-22
To perseverc in ones duty and be
silent is the best answer to calunny.
George Washington.
Give Us a Tax Commission.

we regard it as a public misfortune
that Senator Thonias's bill to create a
state tax commission was defeated. But
all is not lost, for the Byrd bill is yet to
be disposed OF. and the matter is OF SO
great Importance that we still hope that a
tax commission TO revise the whole sys-
ten will yet be established. Taxation, 10
be jus,tiable, it must in equity be
justifable, it must be fair. 1t
must in equity be so apportioned as
to make the burden of. it bear as evenly
us possible upon ALL according 70 The
ability of each to bear It. 1t must lie
uniform upon all subjects of the same
class. for that is the requirement of the
Constitution.
But under our slipshod, go-as-you-please
assessment system this result is very far
from accomplishment: In some sections
property is assessed at its fair market
value; In other at half value; in others
al one fourth its value; in still others the
assessment is barely nominal. This is
no haphazard charge. 1t is condition
which our lawmakers know TO exist,
and 1t is freely confessed. Not only sos
but there is no uniformity in the asses
ment of real and personal property, even
in the same locality. A citizen remarked
in our presence some time back that his
lands were assessed at forty or fifty cents
on the dollar; his tangible personal prop
erty at less. but n note which he held
was assessed at its face value.
we chance to know of a case in which
a lot that was assessed MT $500 was sold
for $500 No money was passed, the seller
taking the note of the purchaser for the
whole amount Before the sale was
made the state received taxes on $500
only, the assessed value of the lot. After
this transaction, although no property
whatever was created, although nothing
Ind been done except to transfer the ac-
tual property-the lot-from one to an
other. the State then collected taxes on
the assessed value of the lot and the face
value of the note-$1,4O0 in all!
Men have rcsorted to revolution upon
lcSS pFoNoCallol lnan Sucn migrant III
justice as is practiced in Virginia under
our so-called tax system 'Taxation
without representation, which melted our
forefathers to revolution, was not. aside
from the principle involved, so unjust and
intolerable as discriminating taxation in
Virginia to-day under the mockery of
representation. This open and confessed
Injustice is breeding discomfort and the
spirit of resentment in the hearts of those
who know and feel the oppression of it.
1t is a menase. TO the peace and integrity
Of the Cemmanwealth. and an incentive
70 tax-dodging and fraud.
There is no difficulty with the rule.
The Constitution prescrIbes and enjolns
that all assessments of real estate and
tangible personal property shall be at
their fair market value. If this rule
were enforced, the burden of taxation,
70 that extent at least, would be fairly
apportionod. But 1t is not enforced for
the reason that there is no machinery
for enforcing it. Each community is u
law unto itself The creation of wise
and patriotic tax commission TO review
and revise the entire system of laying
and collecting taxes is imperative.