The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-11-08

assessments as now It is proposed in this this
plan to afford the State revenue from those tax
ables In which uniformity of assessment is pfac-
tlcable without much more machinery than now
The former plan is tho so-called 'equaliza
ton plan; the latter the separation or so-CaiLen
aggregation plan.
Is reform necessary?
The effects of the impossible system which
no. exists have alreayd been frequently
AMI infinitely pointed out in the press. In re-
ports and on the forum that 1t Is hardly neCes-
sary 70 repeat them mere 10 MAKE ms $50
complete as well as to convince the citizen be-
yond all wavering that as the state grows richer
its development is more varied as well as
more intense and as the demand Tor revenue
for both local and state purposes become more
insistent the resulting inequalities and njustces
are more grossly tnt0lerable. ii may be pertinent
here to rei,erate some II the facts as illus
trations of the way in which the present gem
eral property tax works
For example the personal property tax
Taking the State a whole there is serious
differentiation. The average percentage OF per-
States is nearly so per cent: in Virginia il has
averaged 80 per cent during the past thirty
years, and in 1910 was only As per cent 1t is
unlikely that there Is so much less personal
/ property in Virginia. Faulty assessment must
/ be the cause.
Again the United States census valuation Of
personal property in 1880 about $l6S,39o.-
000 the commissioners Of the revenue valued 1t
for purposes of taxation at $7o391, 600, or about
AZ per cent of the census figures. In lyV4 the
census valuation was about 1881 5000 the
commissioners about S122, 600, or about "a
per cent. Not only the commissioners val
uation in 1904 further from what is conceded
/ to be the most correct valuation known than in
1850 but the commissioners actually stated that
there was forty million dollars less of per
sonal property in 1904 than the census said eA-
OF course to anyone who has watched the
average process of assessing personal property
the cause is plain. The owner assesses his own
property, and he IS frequently aided IN uhaer I,
vaiuing it by the commissioner himself heard
this sample in one of our counties. 1t Is a
bit Of conversation between commissioner and
taxpayer during the process of assessment
Commissioner. Machinery, implements and SO
forth. John whatye you got in that line :?
Taxpayer-"Wel, let's see. Moving machine,
those plows two-horse wagon, some pitchforks,
/, couple of scythes'
, nissoner-''Bunch EN-. Howl hun
Taxpayer-''suits me"
Commissioner writing it down)-"$1oO. How
about live stock?"
Taxpayer-'I've got about eight head. count
/ ommissioner-'Guess seventy-nve doilarsr
do. won't it?"
Comm.ssioner-'wer. don't believe in be
ing hard on anybody There are lot Of things
to be taxed you know
Taxpayer-"I guess that's right too"
: More questions of the same sort and cores
\ ponding answers. ! was rather impressed Whef
u the assessment of household goods was gone
> into l happened to know that THIS par
t tlcular taxpayer had house furnished above
y the average in style of farmers houses. H'
probably paid not less thar $1,000 for its furni
tuT2 In The last SIX qT sg4en r4 ge4 4g1r wzrrn7
7. (this with al air of some severity and stern
I Taxpayer-(pulline out a silver cased watch
e of beaten biscuit size)-"Weu l paid $40 TO
a. this fifteen years ago
= COMMUNICATION timer
y Taxpayer--"Wel. pretty fair"
Commissioning hatll you take for, it?'
Taxpayer--"I guess SIS is about right
a Commissioner-"Better make 1t $'0o
y. C1ocks?"
d and never did well Got an s9-cent cloo
in the kitchen"
,e Taxpayer Wouldn't like to put EN- owe
D commissioner-"Al right then Planoforte'
70 melodions harps-goott an organ?' -.-,.. u.ou
'e Taxpayer-"N1y wife has upright plan
lie given to her by her father"
- Commssoner-"Oh. / guess that WASH
C. your fault S25 then Now the rest of you
,r household and kitchen furniture?'
Taxpayer--"Wen let's see. Three heds----n
8. four beds; sitting room table, parlor table
% Comnassoner-"S a hundred dollars How
that cover t?'
Commissioner-''Y es--all your furniture,
guess it's been used a good deal
le Taxpayer-"Yes. some Of it's pretty old.
commandments 100--down she goes.
~ And so on until the list is signed. folded u
ne and fled Probably everyone who reads tn
~ has heard a similar conversation; possibly son,
IS, have made answers to very similar question
III In similar way.
~ The point of course, is this; The question:
st Is an officer supposedly carrying our Stat
law which requires uniform taxation Of PROF
III erty at it's marked value. He has ahsolutel
RS no standard by which TO measure uniformity, an
+ his enforcement Of the market value pfoVlslo
Is was largely restricted to the taNpaNcrs Watc'
a "a local county paper a short tlne pfe1ous ma
carried editorial on the general scarcity
st watches in certain towns and counties as snow
bo IN a recent auditors report This one result {
~ our census medy of State system and local e1
tie forcement is differentiation and hence a niue
81 higher rate Gin dguresl Of tax which of itse
of another effect-inequality, lack of uniformit
may be reviewed in another article