The Richmond Virginian. (Richmond, Va.) 1910-1920, 1911-12-28

Declaring that substantial reduc-
ton In the tax rate VIII BE- possible
by proper equalization and present
ing recognynen dations which are aimed
t. accomplish this sguaiization, the
State Tax Commission yesterday gave
out the report upon the preparation
(which II has been engaged fer eish-
teen months.
The entire tax situation Is reviewed
In the report with comprehensive
ness and claarness not surpassed and
probably never euuaied in the states
financial history. The Very gist Of
the question NJ taxation is shown
to be equalization and proper meth
DDS Of making assessments
The tax commission. Is composed or
Governor William Hodges Aann.
chairman. IT. Douglas =. Freeman
secretary; J. Ta!lcr EiIyson, II. T.
Byrd, H. X. Fronts. and y. M. Bow
man. The .ousnisslua Mas named by
the last General Assembly, and It's
report will probably be given more
attention by the next Assembly than
any other paper submitted to Ii, 60
ing as IL does Ia the very bottom or
the States financial situation.
With the cheering assurance that
only a. part of the tax cttt.a needs re-
vision. the commission declares that
the modification Of "A relatively few
laws, in some essential respects, will
give Virginia an equitable system of
taxation. and vii speedily reduce the
general tax burden by properly dis
trtbuting IL
In itself Il brief document OF not more
than so pages, prefaced with SUM
mary OF its recommendations, but II
Ii accompanied by lengthy appen
dix. containing the reports made to
the commission by IL secretary, DIR.
=. s. Freeman. This appendix In
cludes more than 100 statistical TIA
bies. which show the operation OF ex
tsting and OF proposed laws.
Careful Investigation, declares the
commission. at the outset Of its re-
port shows that the greatest defect
OF the States financial system Ia the
absence Of any method Of supervising
the assessment of real and personal
property. II the assessors of one
county choose to so assess lands and
personal property rs to evade their
prone 81 sh 10 of the public burden.
the q mmlsSion shows that there IL alb
solutely no method Of preventing this.
oven though another county or city
NAV be paying four times as heavy
taxes. To correct this evil and to
in the Judgment of the commission,
the most important werk Of tax rel
form.
Tax Commission Proposed.
After reviewing the various sys-
TENS OF equalization in use In other
States the commission concludes that
q permanent tax commission is neces-
sary to eQualize assessments Accord
ingly. It proposes that such COM
mission BIO created. which shall have
general supervision OF the work OF
assessment. shall fix county and city
average for the assessment Of prop
srty. shall remove commissioners of
the revenue for failure to discharge
their duties, and shall formulate gen.
eral rules and regulations for the
uniform assessment OF property.
Land assessments. declares the
commission, should be based on ac-
tual sales values: improvements
should be assessed In a like manner
throughout the State. and personal
property should be taxed at its fair
uniform value. The commission roc
oinmends that the power to fix these
averages and 20 prescribe these meth
DDS Of assessment be vested In the
tar commission. but provides elab-
crate machinery whereby each To-
cality shall be protected against an
unreasonable average. Il proposes
that The commission determine the
number Of acres OF land sold IN a
county during the year. and the value
thereof. ~ shown BY transfers which
mnxk g1vo the actual valuable con-.
sidera&ion involved. The locality II
to b given the right to appear be-
fore the commission and submit evil
dence ~ to the value Of its lands
and. X it be dissatisfied with the
average valuation fixed. can have re-
course to the courtA Such Z. method,
l~olarss thA couasnlnsicn, will amply
1C06Alnne4 . ssoond pASVA