The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-01-02
ADOPT SEGRTG sTTON.

that which preserves the life of the individual,
or his best Interest, is that which the individual
will follow. Exceptions there are, of course. but
with exceptions we have nothing to do. The
rule still exists.
What is true OF the individual is true OF the
Individual in the mass. II is true Of the locality
and OF the State and no law which violates that
truism is going to stand the test of operation.
This We may well recognize in all things and,
IL we are 10 have a tax system that will work
the minimum OF injustice and bring the maximum
of good to individual. locality and to State. We
must build upon that foundation, Keeping It in
mind we can formulate system that will be
immense Improvement upon the present theo-
retically good. but practically bad system. The
flaw In the theory is the assumption that laws
work automatically; that men viii obey them,
and officers enforce them with stern mind and
non-withholding hand. This they do not do;
and we must change the law.
Under the present tax system assessments are
low in one locality for any OF divers
sons the chief of which Is that they low in
others As the report Of the special tax COM
mission. in Its chapter segregation, says, "as
long as any single county city depresses It's
assessments unduly. Just long will other coun-
ties and cities feel obliged to keep their assess
ments down, also. in order 10 avoid paying more
than their equitable share of the States income"
II Is selfishness that depresses assessments in
one case: II is self-defense plus selfshness that
depresses them In the other. OF course. ii is
wrong. but. nevertheless 1t is. 1t is a condition
that the General Assembly faces,
The sentence quoted from the tax commits
sious report shows how selfnterest makes equal
ization impossible under our present system OF
dependence upon the action OF individual mem
bers OF an army of assessors each working in
dependently of the other. and each subject to
pressure from his own locality.
A tax system involving segregation, or partial
segregation recognizes the prevalence of selfish
ness and turns 1t TO good account 1t makes
selfshness work to bring about equalization, or
ut least, to nuliify, in large measure, the evils
Of Inequalities of assessment
Let each locality collect and use the taxes
which belongs to it. and allow 1t little from the
the taxes belonging TO it, and pay little to the
a
county to depress assessments. because, what
ever the assessments others may make Il does
not hurt that county. 1t USES what 1t gets, and
hears Its own burdens. 1t is not helping to bear
the burdens OF others. 1t levies a fair tax.
assesses at fair market value. and uses the
proceeds. II il under-assesses. the county, not
the State. or other counties loses If others
rNor-o tAa nth he
counties
Under this system there would be no so-called
pauper counties. Their dereliction would not In
lure others, not make II necessary in safdefense
70 make their assessments below the fair market
value.
Moreover again 10 quote from the minority
report Of the special tax commission:
Persons and firms would be the more recon
ciled to adequate assessment when they rea-
if1ed that the taxes would be laid out In their
own sections, and general community senti-
more readily developed
The segregation plan OF the minority which
provides in brief for the retention by the 10
cality of revenue from the tax on real estate
and tangible personal property, and on the phy-
steal properties Of corporations, IL not without
faults. II is open 10 number OF objections
mroe or less plausible These faults can be elimi-
mated with time. however. and many OF them
are provided against by the plan to have, also n
State tax commission, while the more serious
objections disappear with careful study.
The Firginfan has hesitated TO take posi-
fion on this question because the majority of the
commission which has studied II so carefully
opposes segregation. and because the problem
Of taxation Is SO broad and complicated as
70 make hssty expression Of opinion. not only
unwise. but even absurd. However the report
Of the commission has been before us for more
V than two months now. and in two weeks the
General Assembly will meet The Virgnian does
not ask that members agree with us unless con
viction inclines them, but IL does ask and
- State has right to demand. that careful