Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1921-08-18
TAXABLE VALUES IN OHIO
COUNTY SHOW INCREASE
Due Directly to Road Improvement,
Says II. G. MCGEE, Who Con-
Quoted IL Survey.

An increase Of from SIS to $33 per
acre In taxable values. due directly
TO road Improvement between tho
years of 1915 and 1920. occurred in
Copley Township. Summit County,
Ohio. according to figures presented
by II. c. McGec, OF the Bureau of
Municipal Research OF Akron, Ohio,
IN an exhaustive article on Eco
Monies OF Highway Improvement"
appearing In n recent issue OF the
Engineering News Record. of New
YORK. The portion OF the Increase
which liz due to road Improvement In
determined by taking into considcra-
ton the assessed value OF the land
adjacent to the highway In it's reIn-
tion to the average assessed value
OF all land In the township before i'm
provement and giving the same con-
sidcratiOn to relative values after i'm
provemcnt. In this way the road I'M
provemcnt Is not given credit for tho
normal Increase of land values from
other causes. ON Copley Road No. 2
the land was assessed. at $3.50 per
acre In 1915 before the improvements
We're made. and 1907 per acre In 1920,
showing an increase OF $1,000 per
acre in assessed valuation. OF which
*a3.il was chargcablc DIRECTLY To road
Improvement
On Copley Road No farm land
was assessed ut S6i.l0 per acre in
1919. before Improvement. and 1888
per acre In 1920 after Improvement,
showing total Increase OF 1880
per acre. of which. Mr.. McGce states.
slS.2l per acre is directly charge
able To road Improvement. Az tho
t"tai county levy for Summit County
Tor road purposes has been for some
tim" three mills. even on the high
est valuation Of 1907 per acre. the
tax for road purposes amounted to
only e. cents per acre for 1929. with
an average for five years OF ~ cents
on s2.io for the 1--WE years. as against
S33.1l Increased valuation. due dI-
rcrtly tn road Improvement on Con-
ley Road No. .. This shows net
pr"ht OF S3l.Gl per acre from the In
vcstncnt in roads. In the case OF
Ia RIM acreage adjacent To ROAD No.
the tax paid for the five years for
road purposes was $50. as against
an increased valuation iraccahic Ill
rcctly to road Improvement OF tiS.2I.
showin ing II net profit from the in
vcstmcnt In road construction OF
Sl6.fi. 1t Is reasonable To suppose
that the actual sale value OF tho
farm land considered has Increased 10
"a much greater extent than has tho
valuation OF the property as II APP
pears on the tax books.
iInuIuEr Costs Reduced.
Mr.. Mcicc shows by carcfuriy
prepared tabulation Of costs OF farm
hauling along these same roads for
the year 1917. which was "A normal
crop haulage year compared with
figures furnished by the county ngri-
cultural agent. that the Increased
valuation OF the farm land was only
81 part OF the financial gain of the
farmers owning and farming the
acreage under consideration. The
actual saving In hauling costs. based
on the amount Of hauling done dur
ing 1917 which was before the i'm
provem"nt Of the road. Was valued
at IS per acre. Since. however. i'm
proved roads allow the farmer to
haul nj slack season and possibly to
sell AT most favorable price seasons,
aud bring rccrcati onai centcrs,
churches. schools within reach the
entire year round, they may net him
more than the entire hauling cost"
explained Mr.. McGcc. These other
benefits may apparently increase the
total bcncf, TO between $50 To $40
per acre"
Mr. McGcc found even other bcne-
fits than the increased farm values
due directly To road Improvement and
the saving in haulagc cost. "Ordin-
Drily a road Improvement does not
Increase other county government
costs" said Mr.. McGcc. and the in
crease In land values after improve
Incnt automatically Increases the
county tax revenues for other than
road purposes" Mir. Mclicc then
shows that in addition 10 putting
back on the highways the taxes from
the increased land valuations caused
directly by road Improvement. the
county is also justified in all fair
ness i'll setting aside Il part of the
general increase returns for road pur-