Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1917-12-09


OF the Code Of Virginia provide for the
rcs3Scsrmcnt OF real estate every Rfth
year. The next reasscssment or real
estate must. therefore. he made in the
year 1870. and IL the General ASSEM-
bly, proposes to make changes in the
laws now in force which relate to this
rca:acssncnt. ii must be done at the
session which VIII convcnc.iD January,
lols. because section 43T Of the Code,
US amended by the act approved Feb
ruarH "s. 1910, makes II the duty OF
the Circuit Courts OF counties and OF
cities Of tho second class aud OF Cor
poration Courts Of other cities or the
judges OF said courts In vacation. on
or before the LIST Of January. 1890. to
appoint tho assessors to mako tho re-
;isscssmcnt.
The last rcaSacA :meni. viz. that
made in 1915. cost tho state zoos. a
considerable expense when it is. con-
s!dcred that the state derives only 4
tax or ~ gents ncach 500 Of assessed
value and tho counties and cities de-
rive their chief revenue from lcyics
imposed upon real estate. II would
seem il would be fair for the General
Assembly to place tho principal cost Of
making the assessment upon tho coun-
ties and cities. because they derive al
most the entire revenue arising from
the rcasscssmcnt.
WANTS GUIDE LAID DOWN
TO GOVERN OFFICIALS
Whether or not tho General Az
scnlbly continues tho system now pro-
Niding for tho rcaSscasmcut Of lands
that Is. AN assessment made hy as
SCISSORS appointed by tho court, il would
he of great assistance to- those charged
with making the rcassessment to have
tho General Assembly outline specific
ally their duties and tho manner in
"hich they shall discharge them. cs-
pccially ~ Indicate how they shall
determine the values they arc called
upon TO fix. The prcscnt law on this
point is vague and tho Individual views
Of tho assessors vary very materially.
In thi" connection ! will call attention
10 section lrs Of the Constitution,
which provides:
Except as hereinafter provided.
all assessments OF real estate and tan
Sibio personal property SHALL be a;
their fair mar&e; value. TO be ascer
tanned as prescribed b. Law
"Apparently. the framera o; tic Cop-
sttution make IT mandatory upon the
General Assembly to prescribe by Law.
spt cif.c directions to the assessing Of
/ ficcrs how TO ascertain the Taluca 10
be assessed. If the General Assembly,
''ill lay down guide. the result Will
be more uniform assessments through
out the Commonwealth.
Tho General Assemble, i, laying
dom @uiu" for the assessment OF
real estate. should. IL my opinion.
boar IN .rind that q considerable acre
age IA the country consists Of scrub
, timber cut-ovoI timber. Cullies.
"womps and rocky hillsidcs. and noun
iains 'c;her ,l,an mineral landl not
uiabic: therefore. such iSnd il non
productive. and yields no income, new
orthcl"s:. under the Law il must be
,,sscaAed and taxed. and wills: such
lands haze practically no value u7on
! the market. their acreage, being -
par, of a tract. operates 20 reduce
the rcr acre value OF the entire trac:
10 illustrate:
"a farm OF 900 acres. composed OF
roo acres CT ,illIblc land. worth sc
pcs acre. and loo acre. OF land SIch
a. described aoovc. wort!. - per acre
"cdlC be ;s&tsscd II s!,iot. or an
average of Sl3.66 per acre, exactly two.
thtida o. The value Der acre wi,.cn
would have been assessed had ali tie
!ard beer t'Ilabic and all been Worth
$50 per acre In other words. the aver
age assessment per acre is reduced
80 - per cen: because OF the coudI-
lions mentioned. and the frequent CT !ti-
c.sm OF tho under assessed v.,ue G..
farming iauds. | have no doubt. ~ DUR
the "ve-ic okinG OF those important ans
essential facts"
WOULD. PROJECT J%ILEns
From HEl.IINt: Loss
Asked What oti.e. reco.rn crtla,:,us
at Significance he 5 making. Mr.. Nicore
replied tina; he is recommending ;ne
General Assembly TO inquire into the
ACCESSIBILITY OF an ending the !a.v p-o.
NsdinS FIR the board CO prisoners IN
!at: so that III view Of the largely in
creased price. %! food. She sher.rrs
or counties and scrgcaniS OF cities will
co. su:fe: loss fr.m boarding prison
cij al Tie rates Used oy the present
!a". ;nd is suggesting that the Gca-
er2l assembly procure the in:orn::-
tIol requisite TO liz the proper rates
!ndcT existing conditions.
lie IS also bringing TO the attcn
;ioa o. the General Assembly the <,ct
mat for the assessment OF uduciary
property the commissions pail ezamin-
ers Of records almost equal to one.
arm OF the State taxes assessed upon
values o! such property ascertai:.eG b..
those officers; ard he is also bring
ing 10 lhc attention of the General
Assembly the fact tina, the state ONLY
receives 10 cents on The 800 asse ssed
fa!jatioh OF boat property, the v:..u-
"'icH or sLch property now required
20 he asoartainad by examiners OF PC
ords and shows that the entire St,Ie
Es1k A-A,>nTA "A ~ a. ~ =, ~