Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1925-12-25

dous inequalities within each coun
lty IN the assessments of individual
Iarm holdings, it becomes clear tina
very many farmers are carrying
tax load that is extremely heavy AMI
out of all proportion.
Hope of the Farmer.
The hope of relief for the farm
er lies in the judgment of the com
mittee in two things. It depends, il
the first place. on efficient and econ
omical expenditure of State and
county tax funds This applies al
the present time more to the county,
and district governments than to the
general fund of the State govern.
ment The preponderance of the
money spent through the State gov.
eminent is for two functions, roads
and schools Only little over one
fourth of all State expenditures GO
Tor other purposes, including the
executive, administrative. legislative
and judicial departments. The farm
er's contribution to the State gov
eminent is not large, however, either
as to the tax rate or to the aggregate
of taxes paid Such relief as may
be had from the removal of the
State rate of % cents on real estate
and tangible personal property is
small. Any material reduction in our
State and local burdens must be eff
feeted by local economies.
For More Efficient Methods
Relief for the farmer lies, sec
ondly, through more practical and
business-like administration of the
tax laws. This will appear obvious
to those who are accustomed to the
use of efficient methods in private
business. If State and local expendi-
lures cannot be greatly reduced, as
they cannot, and if there is no pro-
cess by which to discover and reach
effectively untaxed and undertaxed
property and income, the larger
share of the tax burden must in
evitably fall on the real estate. The
latter is open to assessment and
cannot be concealed.
Unless our methods of admins
tration are changed many millions
of dollars worth of taxable prop
erty and business will continue to
escape the assessment books and
real estate will undoubtedly bear, in
the future, as in the past, more than
its just relative share of the public
burdens. Such has been the exper-
fence of all States. No plan of di-
vision or segregation of sources be-
tween State and local governments
has ever succeeded in remedying this
situation.
Hence, if the farmer wishes to
be relieved of an excessive tax bur-
dens in Virginia more efficient adj
of the tax laws becomes
In the counties real es-
tate is composed almost entirely of
farm land. The brunt of taxes on
this property cannot be escaped by
an ostrich-like policy of low assess
ments. When such assessments pre-
vail, local tax rates must be COM
increased in order to OBJ
tain the aggregate of taxes needed.
1t is a very poor advertisement for
a county or city, it repels business
enterprises and it maks it difficult to
issue bonds for local improvements
Undoubtedly, according to the
committee, the true interests of the
farmers of Virginia lie in the es-
adjustment of a State tax commits
sion. whose functions would include
the discovery of easily concealed
forms of property and income, which
bv adding to the State revenue would
tighten the burden of taxation on
real estate and tangible personal
property.
Many of the opponents of equali-
cation would benefit by proper ad-
ministration of the tax laws, the
committee believes.