The free lance. (Fredericksburg, Va.) 1885-1926, 1910-05-03
LAND ASSESSORS AND THE LAW

Some OF the county papers are much
disturbed because the new land as
SCISSORS, who are about TO make their
entries. are proposing TO increase the
assessments on real estate. The Bed
ford Democrat, which has complained
on the subject before. reads q lecture
70 its local assessor this week and tells
him TO mix judgment and conscience in
the performance of his task. The Dem
oerat insists that property is no more
valuable in Bedford City today than il
was at the last assessment, and il main
tains that any attempt TO raise the as
sessment will be unjust.
This is the usual cry, whenever men
come into C..:ce who think that taxes
should be increased or that they should
be levied in the manner prescribed by
law. The assessor who does his sworn
duty. where his predecessor has not
done his duty, is held up as a robber, q
thief, knave and worse. Unless he &C
cepts an assessment made five wears
ago. he is increasing the burden Of the
poor men; and unless the assessor in
1904 was willing to accept the assess
ment of 1900, he, too, was an enemy
OF the people, who should have been
expelled from the county.
In this particular case, We know alb
solutely nothing of the rate at which
lands have previously been assessed in
Bedford City, though we do know that
the assessment in Bedford county has
been ridiculously low. The present as
SCISSOR may be overvaluing property.
and he may be estimating increases in
value at too high figure. We do not
know. The argument. however, which
the Democrat advances against the as
sessment is not valid one, IL the as
sessments Of previous years have been
below the rate established by law. The
tax bill says that lands and personal
property shall be assessed at a fair
market value" This means precisely
what Il says-that property must be
assessessed at the figure which, in the
assessors judgment, it would probably
bring IL sold in the open market on the
day Of the assessment. Such being the
case. the assessor, q sworn officer, mus,
list the property for taxation at a fan
market value, and he cannot list il be.
low that value because his predecessor
has done so. He cannot fail to list il
at what 1t would bring On the market
and honestly claim his fees for the full
hlment Of his office as prescribed b,
law. Property in Bedford City ma,
not have increased a dollar in yalu,
since 1895. but If the property was ther
lated at prices below the market value
the present assessor must raise tn.
rates or fail TO comply with the statute
on the subject Judgment and con.
science cannot be mixed, as the Demo
erat suggests. The assessor either does
his duty or he violates the law.
We are aware that this doctrine i.
contrary TO what has been accepted by
the ezsy-going assessors of previous
years, and we know that il is heresv In
the eyes of every man who thinks Il
good policy 10 "equalize assessments. .
and 70 make tax dodgers pay up' -
provided his own taxes are not Increased
This does not alter the case in the
slightest Because the State Treasury
has been cheated of thousands of dollar,
BY tax dodgers and poor assessors In
previous years il no reason why the
State should not get its Legitimate
tAxee this year. The newspapers have
been agitsting this assessment for ,
Year, and they have prevailed upor
the Judges to name men as assessor,
Who, In the judgment of the court
viii do their duty. As the newspaper,
represent the law, they should suppor-
the aseessors in maintaining that par
Of the law which declares that propert,
shall be taxed at q 'fair market value. :
no more, no less. Richmond Times
Di1patch.