Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1914-02-02

ket value. The woeful lack or uni
+: formity which prevails, with, conse-
quent widespread injustice ard COM
! plant, is inevitable under such a sys-
/ TEN.
For the purpose of remedying a
system which is confessedly and glar-
| ingly I defective, equalization is q
| fundamental necessity The difficult
ties of equalization became more ap-
parent when we consider carefully the
facts to which the present inequality
is largely due. A tax rate which
is made abnormallN high by the un-
der assessment of visible property be-
comes unjust when it is applied to
intangible property, which in most
cases is asssesse': at its par or face
value, and in any case by easily as
certaned standards Of value. Under
these conditions the owner of intan-
gible property seeks relief from
what he considers disproportionate
burden by failing or refusing to re-
port his property for assessment and
taxation. The owner Of real estate
and visible property accepts with
compacency the benefits of under
assessment of his own property, in
the full knowledge that large per-
centage of intangible property is not
assessed at all. A just scheme Of
equalization must, therefore, zeal at
one and the same time with property
under-assessed, and with property,
the bulk of which is not assessed at
ALL On any other principle the pro-
cess of equalization might, and al
most certainly would, result in large
increases in assessments Of prop
erty that could not from its nature
go into hiding, such as real estate,
without bringing into contribution
any fair proportion of Intangible
property, this aggravating, rather
than relieving existing inequalities.
Assuring that body could be
ere tied with powers sufficiently broad
and comprehensive to Zeal justly with
the situation as it is presented, !
would suggest tentatively local
boards of equalization for counties
ard cities, to insure uniformity Of as
sessments in every such county or
city for state and local taxation, and
a State board of equalization, COM
posed of representtive of each
grand :,ivisior of the State, and
charged with the supervision of all
assessments made by the LOCAL boar;'s.
ar. given authority to equalize as
sessment values so as to prevent any
inequality from which otherwise any
section, county or city might suffer.
The assessment of all property would
be within the jurisdiction of these
boards. except that belonging to the
pub,ic-service corporations, which IS
assessed by the State Corporation
Commission
There should be a modification OF
the present fee system applicable to
c,ses where the fees now collected
vic d an amount in excess of lib
era! compensation to the officers for
the responsibility incurred and ser
vice performed by himself and by his
necessary deputies and assistants.
The excess, less a commission for its
collection, should, of course, be pal:
into the treasury. No plan shoul:' be
thought of which would threaten in
Justice to any class of officials of any
individual Of that class.
1t goes without saying that the
law should guarantee the absolute
purity of all elections. The primary
plan of nominating candidates for
Office is now settled institut'on,and,
this being true, legislation should be
promptly enacted which will throw
around it the same safeguards that
are designel to prevent irreGulartles
in general elections, thus relieving 1t
of the defects which now limit its etti-
c:ency and placing the results OF It's
operation beyond just controversy am
suspicion. In this connection, l
think that. among other things, pro-
vision should be made for party regis
tration. 1t seems clear that any ex-
pense incident to the, primary plan
in any of its features should be
borne by the public to the eXten;
necessary to enable men of small!
means to become candidates Tor Of
flee without making undue sacrhces,
and thus afford the widest range IN
the selection of our officials.
am heartily in favor OF Increase
and increasing recognition Of the
sacred claims of Confederate SOL