Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1914-12-29
Partial Segregation Best Tax Plan

at last Napoleon pulled down
Partial Segregation Best Tax Plan
( wv HETHER or not division Of the subjects
! w of taxation, between the State. on the
! one hand, and counties and cities, on the
other, represents the final and scientific solu-
ton OF the problem that the General Assem-
bly, has been called to solve. The Times Dis
patch believes that the plan of partial segre-
CATION, urged by minority Of the Tax Com
mission, is not only the best Virginia is likely
to get. but the best that reasonably can be
expected at this stage of our political develop
ment
The ideal system is that which requires
every class of property taxed at all to con-
tribute a proportionately equal amount to
the expenses of government Complete at
tainment Of the ideal is impossible. OF course
nor is it perceived how it is to be substan-
tally approached by adoption Of the plan for
Tax Commission. recommended by a ma
Jorlty or the committee
The committee rightly finds that the in
equality of assessments of real estate and
tangible personal property is bar to all
satisfactory reform. unless this inequality can
be removed. How is removal to be effected?
The majority makes these suggestions. and
these only, toward the remedy sought:
j. That the commissioners of the
revenue serve as assessors OF real
= That there should he not more than
one commissioner OF the revenue in any
county city.
8. That commissioners of the revenue
he furnished with certain material helps,
not heretofore available such more
specific transcripts from records OF
transfers OF real estate and maps.
T. County and city boards OF equal
). y State Tax Commission
The first three of these suggestions wholly
and the last two less directly, are de-
signed to aid in having assessments made
right in the first place" which tie committee
agrees is Of vital necessity. so far as we
have been able to discover" says the COM
mittee report, mo effective agency has ever
yet been devised in any State for equalizing
assessments after the assessors rolls have
once been made out"
However, commissioners of the revenue
have assessed personal property in the past.
The report, discussing assessments of tangi-
bic personal property says: Excessive in
equaltie. abound, both among the ocai.ies
and among individuals within the same
locality. There is also a marked undervalua-
tlon everywhere though it is slightly less
than in the case OF real estate" All that can
be hoped for from this reform is slight de-
crease III inequalities among individuals
within the city and county units The same
thlng is true OF the second and third sugges.
tons All helpful doubtless. but they
DO not even touch the basic and fundamental
criticism of existing conditions-that they are
UNJUST and inequitabc among individuals
ana corporations in different parts of tho
State. The city and county boards of eouali-
Iaton might repair injustice within the citiec
ana counlleS or try to do il, but they would
not affect and could not alter the present in
tolerabe grievance.
What remains? The State Board of Eoual
'zation. which is to be called the State Tax
commission The committees Endorsement
OF the creation of this commission is some
what weakened by its prior statement that
II appears to us that the only Trustworthy
safeguard OF the public welfare is TO have
assessments made right in the first place"
and the further fact that it does not propose
10 give the Tax Commission the power to
chanse assessments made by the local as
SCISSORS fower is to be limited to mere adj
ministrativc help before the assessment rolls
are made out Doubtless such assistance
would be valuable, but it is impossible to be-
leve that those weaknesses of human nature
winch result now in inequitable and yarja BILE
assessments would be removed by the super-
vlsory influence of a State commission, func-
tionlng in the manner the committee recon-
mcndS.
The policy OF partial segregation not fault
less certainly, and subject perhaps TO some
grave opJect>ohs IL preferable. II will not
take from the counties and cities any revenue
they now receive except the tax on intangi-
bic personal property, on premiums of in
snrance companies and on rolling stock of
railroads Its adoption will free communi-
Ties from the temptation to undervalue prop
erty for purposes Of tax assessment. because
citizens will understand that all the revenue
SO derived will be spent within the com
munity 1t will clear the way for many i'm
peratively needed reforms in tax laws which
should be attempted at the coming special
session o? the General Assembly
Talk about busy ladies! There's one in
Chicago! She's beauty doctor; she's tbir-
ty-hinc years old; she's Il grandmother, and
she mas bullet in her gizzard, placed there
by woman whose husband she 'bewitchcd -
Jlmmlhy. wait till She is forty-nNe!