Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1925-05-15
MAPP And DAVIS
DIFFER WIDELY ON
TAX QUESTION
Davis In Southern Planter Bit.
terly Opposes Central Board
While Mapp Is Strongly In
Favor Of It.
SENATOR BYRD OPPOSED TO
AUT0CRATIC CENTRAL BOARD
But Favors Tax Equality OF A More
Practical Character With Greater
Protection To Counties And Cities

Protection To Counties And Cities
The following Is taken from the Cliff.
ton Forge Review showing the differ.
ence Of opinion existing between Hon.
Westmoreland Davis. as indicated In
the Southern Planter. and Senator
Mapp. Senator Byrd has announced
his opposition to an autocratic tax
board as advocated by Senator Mapp
and favors tax equalization along fair
and just lines. with proper protection
for the interests of the localities. The
Review says:
Ex-Governor Davis, In q leading edi-
torial In his Southern Planter bitter
ly opposes a strong Central Tax
Board at Richmond. Senator Mapp.
in his platform. enthusiastically en-
dorses strong Central Tax Board at
Richmond. Mr.. Davis says a strong
! Central Tax Board will increase taxes,
and is an improper Capitalization Of
authority. Senator Mapp says that an
all time tax board in Richmond will be
a notable and useful measure Of tax
reform. 1t would be interesting to
know exactly what questions Of public
policy Governor Davis and Senator
Mapp agree on. On the tax question,
admittedly one Of the greatest. they
are as widely apart as the poles.
Nevertheless Senator Mapp is enjoy
| ing the hearty support Of Ex-Governor
Davis. Below appears an editorial
| from the Southern Planter, OF which
Mr. Davis is president, under the cap
ton of THE Virginia Tax Problem"
There have been printed in the
State papers articles and editorials
| calling for the establishment of a full
time tax commission with the power
to equaliZe assessments of property
through out the State.
THE equalization Of taxes or assess
ments are words to conjure with-they
sound so fair, but the establishment
Of another commission in the State is
net in sympathy with public opinion
which demands retrenchment, and
should not obtain
theoretically the Capitalization Of
authority is In line with efficiency,
but there are other considerations to
be dealt with in the solution of this
problem.
THE constitution Of Virginia limits
the issuance Of bonds by cities and
towns to eighteen per cent. Of the
assessed value of their real estate.
| Certain municipalities have already
issued bonds to an extent that It Is
necessary to maintain the assessment
Of the real property to about 10 per
cent. of Its assessed value. so that in
any equalization scheme that might
be devised the assessment In these
cities could not come down, but the
ASSESSED VALUE OF THE PROP
ERTY OF THE COUNTIES WOULD
HAVE TO BID RAISED. In many cases
doubled and in some instances trebled
and Quadrupled. It Is claimed that
while this Is true, then when assess
ments throughout the State shall have
been placed upon a parity, the tax
rate can be lowered. Experince In
matters OF taxation has taught that
this has seldom been done. Legisla-
tors beset by the pressing demands
that are made for increased appropria-
tons, are inclined to INCREASE
RATHER THAN LOWER THE TAX
RATE.
I'VE do not believe that our farm
ers will permit the assessment of
their property to be arbitrarily raised
by tax board, administered in a
place that is remote from them, and
by officials who of necessity are un-
familiar with their values and the CON
ditions under which they live. Our
farmers resent efforts to interfere with
their local matters. Homo RULE is
\ DEMOCRATIC PRINCIPLE WHICH
HAS BEEN OFTEN VIOLATED, BUT
THE VIOLATION SHOULD NOT BE
ENCOURAGED.
Virginia has adopted what is known
as SEGREGATION the revenue de-
rived from the tax upon real and tan
sible personal property has been segre
gated to localities, and should so re
main; other revenue Is segregated tc
the support Of the State government
UNDER THIS PLAN EACH CITY
AND COUNTY RECEIVES ITS OWN
REAL AND PERSONAL PROPERTY
TAX AND 1T Is NOT CONCERNED
WITH THAT OF OTHER CITIES
AND COUNTIES. It Is fair to bott
city and county.
ut Is true that subsequent to the
adoption OF what is known as the seq
regation plan the insistent and imme
date demands Of the people for larger
appropriations for roads and schools
ETC.. led to the imposition of an add
tiOnal Is per cent. general propert,
TAX. This. however. was a temporar,
expedient and entirely In harmony e.
an emergency measure with the segre
cation plan. This tax should be r.
pealed, and revenue secured frou
other subjects Of taxation to be foun,
In its stead.
E OUR FARMERS SHOULD Be RE
LEVIED OF THE STATE TAX OF