The Mathews journal. (Mathews C.H. [Court House]) 1903-1937, 1912-02-22
DISCUSS TAX
EQUALIZATION
RIG MoND. VA. snss;

, Z l G X NJ o N d, v A. Special
DIR. Freeman made the following
statement before the Committee on Fl
nance OF the General Assembly:
The bill which is now offered. al
: though it retains the title Of the origi-
nal Dill, contains many vital amend
4 ments to the first measure In my
judgment it is not as strong as the
original bill, but 1t contains many de-
/ SlraDle features which will q far to-
wards bringing about general tax re-
form in Virginia.
To begin with, the honorary com
\ MISSION is completely done away with.
The one-man power has been elimi-
mated. We now propose a commits
sion composed of three men One OF
these is TO be appointed by the Cover
nor Tor six years. The second. who Is
70 De the state Accountant, is also 20
De appointed by the Governor. but for
only four years. The third man, who
IS 10 be the State Mineral Assessor.
Is 10 De appointed by the State Cor
poration Commission for two years.
Our plan does away with arbitrary
/ averages in advance OF tax assess
ment. We propose to suggest averages;
not enforce them.
In order that the commission NAV
/ be thoroughly familiar with conditions
IN every city and town and county in
the State, the bill provides that the
commissioners shall mold annual hear
/ ings in every community.
/ Inc commission, as a whole, is then
required TO meet once a year in every
district. The tables Of suggested rates
for each community will then be sub
mltted by the individual commission
ers and general averages of assess
ments suggested for the several dis
/ tricts.
| These suggested averages for tax as
sessment Will be sent to the county
and city revenue commissioners. They
Will not be binding. AS 1 have said
they will be suggestive only.
For Constant Revision.
/ The bill also provides for constant
revision of the tax books in every CITY
and county. Should the assessment in
one county be found very low while
the assessments in an adjoining coun-
ty are very high the commission will
| have the power to raise the low as
sessment and decrease the high rate:
that is, of course, If the low rate be
too low and the high assessment too
high.
But before doing this the commits
sion Will be required TO give the coun-
~ board OF superNiSOrs-Or city coun-
cil-a ten-day notice, and a regular
learlng VIII have to be granted, So
hat the case may be tried on it's mer-
Is. Should dissatisfaction result from
the ruling of the commission the az
srieVed county city will be ac-
'orded the right OF appeal to the
.ourts.
Nut only does the bin as now
imended provide FOR the asseSsmen
i1d taxation OF the real and personal
property OF Individuals, but for thu
,Ssessment and taxation OF the reai
ma personal property OI CORPORATIONS.
For the transaction Of this bust
49, hon
10 lac composed OF the State Cor
p0ratiOn Commission. the Tax Com
mission. with the exception of the
STATE Mineral Assessu.: the State Au-
htor OF Public Accounts and the, Gov
.rnOr OF Virginia. This tax rate
January l, 1913. and will ut once pro
reed To- the assessment of corpora
lions.
This We believe will result in a de
cided Increase in the assessmen;
r;tlUcs OF the real and personal prop
erty OF public service corporations
ana a corresponding decrease in the
AK rate.
The aggregate OF taxes will remain
As at preS"ni-eNccpt as the proper
ties OF the State by development ac-
| tually become larger and more Valu-
| able. There will be no attack upon
| corporations; no revolution: only TIN
adoption OF better and more scien-
| title method 81 assessing and taxing.
| Mr.. SyrdS Statement.
cir. ByrdS statement was much
shorter. lie said:
This bill which has been drawn
with great care is. l believe. the least
radical OF the tax measures now in
effect in the various parts Of the
country.
MANY progressive States have sys-
TENS much more centralized. and to
say that We cannot have better
system Of taxing in this State argues
| that Virginia is either lacking in pro-
SresSive spirit or in intelligence.
Il want TO call your especial atten-
ton To the plan proposed for the tax
ing of public service corporations:
When the Corporation Commission
took mp the matter OF decreasing
freight and passenger rates the roads
declared their properties in Virgins;
we're worth $4,000 a mile. but when
;he question OF taxes came up the
roads Swore their property was worth
only $4,000 4 mile. This should hc
adjusted, for in the last analysis the
difference is merely this:
When the roads were taxing the
people railway property was worth
$4,000 Il mile; when the people tax
the roads then railway property is
worth only $4,000 a mile"
Whites Statement.
Mr.. White made the following state
ment:
| / propose TO present my views upon
the tax question. and leave the mat
ter 10 the committee for its action.
The facts of the situation should l.,
clearly understood. There are but two
| prominent evils. which are as follows:
1. An unwarraDted inequality of
assessment in the various localities
upon real estate and tangible per
sonal property.
.. The failure TO reach for assess
ment ut all 4 large amount of int;tn-
Sible personal property.
These evils have been publicly and
generally known for years. How TO
remedy them is the question. 1 main
tain that the remedy ~ inequality
can only be obtained 10y segregation
of subjects of taxation.
II was hoped that the late Tax Com
mission would have in its report the
necessary figures upon which to base
= plan of segregation. but no such
figures are reported. The facts nee
esSarY upon which to base segrega-
ton are as follows:
l. The total revenue of the State
and the sources from which they are
derived.
>. The total revenue OF the various
cities COMMITTEES and fpxxnS from,