The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-07-30
TAXATION IN VIRGINIA
DISCUSSED BY BYRD

on the hundred dollars. but as to the
| valuation of property upon which this
the othcials making the valuation She
has no control. III the State levies ii
! tax OF 30 cents on the hundred dollars
of the value OF my farm, but permits
me or some one under my influence to
place 4 value on ii for taxation, then
II is obvious that the tax product upon
which the State depends for its life
depends upon my Will and not upon the
States justice or necessities. II the
state, without retaining efficient super
Nising powers. permits several hum
dred commissioners of the revenue, or
land assessors, to fix the value OF prop
erty for taxation, she very largely sur
renders control over her revenues TO
these local officials who act upon no
general theory, adopt no common
standard, and whose assessments are
co-ordinated by no common authority.
This system permits each county and
each city and each revenue district of
every county TO determine for itself
what part OF the burden OF state taxa
I ton 1t Will assume. 1t permits coun-
ties TO be unreasonable underassesse
button TO the state Worse than this,
it permits counties to escape any con-
! tribution at all 10 the general fund
and then TO call on more fairly as
sessed counties and cities to pay a large
proportion OF their domestic charges.
! II puts premium on local cupidity to
I be exercised 4 the expense Of the state
and other localities
Under the existing system the State
is helpless to control the income or
/ the outeo OF its own treasury. An
undcrtaXed county or city means some
where else an oVcTtaXed county or city.
because the burden that is shifted from
any community must fall on the shout
! ders OF some other community. II is
! these glarirg inequalities which arc
! outra Seous and unrighteous and should
no longer be tolerated by great
/ state.
What Il the Remedy for Inequality OF
Assessments.
~ t; is the !rnreqGaliy Of asse assess
no harm no matter how low or high
! assessments arc. provided they bear "A
/ lust relation To each other. y generally
/ the tax ratei q generally low .,ssess
ncnt would increase the rate. but tho
/ burden on the state taxpayer would
/ remain the same in his relation to the
! State. and would be equal In relation TO
I other taNpaycr But where assess
/ mcnts are UNEQUAL 1T means that some
must pay more than they should and
| others less than they ought. Inequality
/ OF burdens should not he suffered in a
| free country. In fact freedom means
! legal equality. Ii my neiehbor is per
! mitted by special law to saddle me with
/ both my own proportion OF burden and
/ large part of his own, | am not free.
/ thing is true If my neighbor is per-
/ mittcd to accomplish the same result
| b. the unfair administration Of gen
There is no malign purpose behind
/ our tax system, but il is adapted to
/ produce evil results Personal property
/ is assessed by hundreds OF commits
| sloners OF the revenue who owe their
/ election TO the voters OF their districts
/ Land assessors are appointed every five
| years and are subject TO local influences
/ and controlled bv local customs. Neither
f, owes any duty 10 the State which can
/ he efficiently enforced. There is n
/ strong temptation TO popularize them
/ selves by undcraSSessm and this
| temptation is not held in check BY any
| co-ordinaiing or revising power lodged
| in the state In those counties whore
! property for many years has been
/ grossly ana habitually underassessed.
! II would take a very courageous and
I forciblc personality TO increase assess
J mcnts upon his own responsibility.
Grand iuries cannot eQualize assess
ments Tor many reasons In the first
! are perhaps as delinquent their
] ncichbors. Even II they were inclined
/ they could not in the nature of things
/ do the work OF the assessors and com
| mssioncrs. Grand 1uries would he dis
: inclined to return indictments in their
own counties when they have reason
to believe that other counties will re-
/ main undcrasseSsed.
4 Board of Equalization.
There will never he anything APP
! Nirginia-thcrc VIII never be any real
and efficient tax rcfoTm-until some
work OF the local commissioners and
] assessors may be standardized revised
and controlled by the State AS long
as Il commissioners or assessor is q la
unto himself his returns will faithfully
3 reflect his own standard OF official oh
legation. his own Interpretation Of law
his own measure of intelligence the
pressure OF his local environment. and
The tyranny of custom
~ central authority representing the
sovcreignty OF the State must fix stand.
ards of average values and control and
co ordinate the work of the scattered
and now independent local officials
The example of West Virginia is before
our eyes, and presents valuable OBJ
West virginia inherited our owr
are suffering. The tax equalization
law OF West Virginia went into effect
in 1905. In 1904, the last year Of the
old assessments. the total assessment
of ali personal and real estate wa:
S21S. 100000. Under the new assess
mcnt laws the assessment for 1912 was
SllGS, 100000. The state tax rate fell
from 81 cents on the hundred dollars
in 1904 10 cent on the hundred dollars
in 1912. and the county and muncipa
rates fell enormously. West Nirgini.
is now in a position 10 accomplish com
plctc segregation.
Virginia. OF course cannot expect
Ia have an equally low tax rate viii
West Virginia. even with equalization
because Nirginia'S expenditures fol
Confederate purposes, for the interes
on the public debt and the crea ton Of
a sinking fund are enormous In l9l;
Virginia expended for these purpose:
rs follows:
Soldiers Home, etc, and
pensions ............... 174.48S 2.
Interest Observation-Disclosures. $4,000 OF
Sinking fund ............ $50, 900 OF
sl.s0s, 9sS 8:
This is burden which West Vir
ginia. does not have TO sustain. ant
which is a great obstacle in the patti
OF segregation Of taxes in Virginia
because il disturbs the normal proper
ton of expenditures for State and loca
purposes. Virginia pays more for pen
sion and debt purposes than the tota
tax She receives from real estate
Assuming that Virginia is one-thirt
richer In land and personal property
than West Virginia. which 1 think il
IL modest assumption. an equalization
would certainly give total assess
ncnt Of $500. 900. 900 for real and per
sonal property as against n prcsen
assessment OF $733.S72,7Gi Such an as
acssment would permit reduction o
the state tax from 80 cents to ID cents
on the hundred dollars. and proper
tionote decrease in the county ant
municipal rate. The tax OF those nov
paying on n just assessment would b.
decreased and the tax on those nov
paying on an unfair assessment woul,
be Increased