The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-05-16

4
assessed. and to correct such CHROME.
1 Gus assessment
The next question therefore. which
occurs is. what Is the method pro.
vfded by law for the correct assess.
rnent of property in Virginia? This
| question is specifically answered ir
section 169 of the Constitution of 1902
which requires that assessments OF
real estate and tangible personal
property shall be at their fair marke,
value.
\ Each member of your board, be-
fore entering upon the duties of his
office, was required to take oath pre-
| scribed by section 16S of the Code. in
| which he swore he would faithfully
and impartially discharge all the
duties incumbent upon him as n mem
Der of the local board of review ac-
cording to the best of his ability.
/ learn from your letter that, al
| though the assessment made by the
land assessors for Grayson County was
only "3S l-3 per cent of the actual
value" you have by your order of
| April Is, undertaken to require the
commissioners OF the revenue for
Grayson County to reduce that as
sessment The net result of this action
would be that the lands in Grayson
County would only be assessed 16 "a
per cent of the actual value of said
lands, and the only excuse or reason
for this action on your part, is that
the lands in Carroll County are as
| sessed at less than the lands in Gray
son.
War Order In Accordance With Oath
Two questions now occur: First
was the order entered on April 1s,
reducing the assessment of lands in
| Grayson County and making the same
sixth of the actual value. taken in
accordance with your oath of office
which requires you to see that the
| lands In Grayson County are assessed
at their fair market value7 And
second. why did you limit your in
quiries to Carroll County in your com
parsons of valuations?
From the report of the joint conn.,
! mittee on tax revision of Virginia,
| 1914, a copy of which / will send you
If an available copy can be found, we
! learn that in that year the ratio OF
assessed value to the selling value in
| Grayson County was 1911 per cent
! that in Wythe, which Is adjacent &c
! Grayson. the ratio was 299 per cent,
and in Smyth. which is also adjacent
to Grayson. the ratio was 2+.4 pei
cent. II we extend our inquiries
further, we will find that in Brunswick
County, the ratio was 57.9 per cent, In
Caroline. sos per cent. in Richmond
| County, 50,3 per cent, in Fredericks-
burg, 1865 per cent, in Richmond
! 54S per cent, and in Williamsburg
69.9 per cent.
While it is true that the inequali-
| ties which arise from these variations
| in the assessed value of real estate
are mlnimized by the partial segrega'
ct ia of ,nH 90
;, of only ten cents on the hundred dol
lars is collected for State purposes
from lands, and goes back to the com
\ munitirs for the support of public
schools in the proportion of the num-
1 Der of children of school age in these
4 communities, this fact does not, by
i any means, excuse the. action On your
part in ,avowedly and confessedly re
ducing the assessment OF lands from
the assessment which. is only one
u third of the real value. No official o
this State has ever had authority tt
/ lay down the proposition that th'
4 state would be satisfied with the as
. sessment of land at one-third of IL
value, and I am informed by thu
Il Auditor Of Public Accounts that vol
procured no such statement from him
I The state can only be satisfied wher
} all lands are assessed at their fail
: market value in accordance with th'
express provisions of the Constitution
of Virginia.
Not Preferred to RS Pauper Counties
AS one of the papers. In quoting my
former letter to you, referred to The
called "pauper counties" / take
this occasion to say that no such
criticism was procured from this Of
fee. and that ] have no sympathy witt
the position taken by those who would
Critcise county because the money
drawn by II from The treasury of sh'
state Is in excess of the money turn
ed into the treasury In the first place
the criminal expenses are correctly
chargeable TO the State. since crime
Is committed against the peace ant
dignity of the Commonwealth and not
of the county. In the second place
the Constitution requires that public
schools money shall be distributed &C
cording to the school population. and
not according to the wealth of .he
county This is done in order that the
poorer communities may be aided by
the richer communities in educating
their citizens a policy which meets
with the approval of all enlightened
persons No county, therefore. should
. be criticised for the amount of money
drawn out of the treasury. since tina
amount is determined by law.
On the other hand. any communit!
which fails TO assess it's property &C
cording to its fair market value. Il
neglecting to bear its part of the com
mon burden. Whenever citizen or {
community. either fails to repor
property for taxation, which ought t
be taxed. or falls to give a prope
valuation to what is reported, such 1
citizen or community may be com
pared to the draft horse, which goe
with a slackened trace, while all o
the load is transferred to the othel
members of the team.
| sincerely trust that the oath o
office of your board and your in
dividual conscience will impel you Il
rescind the action by which you hav'
endeavored to reduce the assessment