The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1910-04-30


at Plymouth had no more to do with
the Pilgrim fathers than a milestone
on Hudson River, President Lowell
ought to have known this and he
should have kept his tongue between
his teeth. Now that he has spoken out,
the hereto might as we'll resign as
president of Harvard. He can never
hope for his old-time standing in the
eyes of New England
--=-=--=-----:--=-
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 a lecture
to its local assessor this week and
tells him to mix judgment and con-
science in the performance of his task.
The Democrat insists that property is
no more valuable in Bedford City to-
day than it was at the last assess
mont. and IT maintains that any at
tempt to raise the assessment will be
unjust
This is the usual cry, whenever men
come into office who think that taxes
should be Increased or that they
should be levied in the manner pre-
scrihed by law. The assessor who
does his sworn duty. where his pre-
decessor has not done his duty, is held
UP as robber. a thief, a knave and
worse Unless he accepts an assess
ment made five years ago, he is in
creasing the burden of the poor men:
and unless the assessor in 1905 was
willing to accept the assessment 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
assessor may be overvaluing property
and he may be estimating increases III
value at too high a figure. We dc
not know. The argument, however
which the Democrat advances against
the assessment is not a valid one, il
the assessments of previous years have
been below the rate established by
law. The tax bill says that lands ant
personal property shall be assessed a
flair market value" This means
precisely what it says-that property
must be assessed at the figures which
in the assessors judgment, it would
probably bring if sold in the oper
market on the day of the assessment
! Such being the case, the assessor, {
| sworn officer. must list the propert,
/ for taxation at a fair market value,
! and he cannot listit below that valu'
! because his predecessor has done SO
| He cannot fail to list 1t at what !
| would bring on the market. and hon
I cstly claim his fees for the fulilmcn
| of his Office as prescribed by law
Property in Bedford City may not have
increased a dollar in value since 1906
but if the property was then listed a
prices below the market value, tn
! present assessor must raise the rate
| or fail to comply with the statute OF
tile subject. Judgment and conscienc
! cannot be mixed, as the Dcmocra
! suggests. The assessor either does nj
duty or he violates the law.
we are aware that this doctrine i
| contrary 10 what has been accepted b,
/! the easy going assessors of previou
| years, and we know that 1t is heres,
] in the eyes OF every man who think
it good policy to "cqualize assess
ments." and to make tax dodgers pa:
up" provided his own taxes are no
/ Increased, This does not alter TIL
case in the slightest Because til
state Treasury has been cheated o
thousands Of dollars by tax dodgor
j and poor assessors in previous year
K is no reason why the State should no
get its legitimate taxes this year
1 The newspapers have heen, agitatin
this assessment for year, and the
have prevailed upon the Judges I
name men as assessors who, in tn
Judgment of the collrt, will do thei
duty, AS the newspapers represen
the law they should support the as
SCISSORS in maintaining that part Q
the law which declares that propcrt
value no more, no less.