The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-01-11

that purpose. AT this meeting the rem.
resell tntiNes OF the county or any pri-
Ehtc CITIZENS can appear ana argue the
Justice of the tentative value per aero
ii%cd by the tax commits soncr. Upon
thls evidence the commission can fix
q rate. or county per acre average"
Thus, II II finds the lands In. suy, Gray
son county. are selling at sl3 an ucre,
! VIII enter an order requiring the
s sanu assessors OF tirayson county 10
snow an average of that amount per
acre. The assessor Will still have tho
right 10 cqualize assessments in tho
county, but lie must do SO in the
average for the county. II he returns
Books showing less than tho average
MS pay is withheld, his Office IL for
fcited and the assessment is made by
special deputy appointed by tho
court for that purpose. The improve
ments on the property are TO be as
sessed according to standard rules to
such rules are now In force in other
states. and by requiring the uniform
assessment Of certain classes OF struct
depreciation, etc, they have secured
uniformity.
In the cities the proposed procedure
Is somewhat different. Per acre aver
ages. can, of course, play no part:
frontal values are the real considera
ton. Accordingly. on the basis of the
transfers recorded. the Tax Commits
sion will ascertain that land on a
given street, within certain areas. is
selling at. say. $4,000 the front foot.
The value OF buildings will be de-
Quoted. an average frontal valuation
will be secured, which will be the
basis OF assessment. In effect the
whole city Will be divided into GER
tam assessment districts. each with
an average per foot frontal valuation
This will place limits on the local as
SCISSORS and Insure the State the same
return from Richmond as from Roa-
noke, from Newport News rs from
II will he Observed that this plan
meets the situation except for one
thlnG--it does not provide for proper
assessors. Is such a system to be
chosen by the court. paid So the day.
ana subject TO local influence? Such
Il policy would he suicidal---the state
would not be- able to enforce Its own
law. No matter how good tho law. it's
cnforccmcnt by unskillcd men would
be Impossible.
Accordingly, the commission pro
posed 81 very simple eXpedient--tlIe
abolition of land assessors and the
assessment of lands and improvements
by commissioners of the revenue. This
Is reasonable, and that contrary sys-
TEN should ever have prevailed seems
curious. The commissioners of the
revenue. who arc to he removable for
cause. who are in effect State officers,
whose pay can fne withheld and whose
time is constantly occupied with the
work OF asscssment-these are tho
men to assess lands If they be prop
crly instructed, be held to q strict ac-
countnbIlity and be sustained and up
held by wise laws. they can give Vir-
Sinia proper assessment.
This system is not experimental.
Neither is it final. It represents the
step in tax reform which every
state must take in passing from the
slough OF inequality to tile firm ground
of uniform valuation. 1t has been
used in many states successfully; Il
is simple; ii is inexpensive: 1t meet s
the situation. Equality will he in
crit1bic II this plan, unmo1!fed and
uncmasculated be given the approval
Of the Assembly.
Another good result of this plan
will be the speedy reduction of the
tax rate. \ uniform assessment OF
lands in the Commonwealth would
mean AN asscssnblc revenue OF more
than s3.l0G.00O from this source. No
one would have the people pay this
much tax on their lands. The extra
revenue would he diverted to re-
duction OF the tax rate to n, maximum
Of 20 cents. The local tax rate would
be reduced accordingly. Virginia could
advertise TO the world that tho days;
Of heavy taxation were past. She could
offer them an aggregate tax rate OF
not more than per cent. of the totul
valuation.
Could Virginia make stronger bid
for prosperity ana powcr2
p. s. FREEMAN.