Recent Administration in Virginia

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169 that so soon after the war there was scarcely any market for the property. Four years later the following governor pointed out " gross inequalities " and " premiums on dis- honesty and oppression of the poor. " " Tax-payers prac- tically assess themselves. " Like several other later gov- ernors, he recommended a board of equalization. The fol- lowing table shows to what extent personal property has been assessed at its " fair market value " : Personal Property.
Year.
U. S. Census valuation.
...
Assessed valuation.
Percentage.
1880 1890 1900 1904 ^168, 399. 000 209, 847. 256 304, 583, 410 361, 114, 240 $ 70, 391, 018 90, 110, 467 107, 279, 401 122, 673, 713 41. 7 42. 8 35. 2 33. 9 This disparity between the assessed valuation in different counties is extreme. In 1906 the average assessed value of horses in Halifax county was $42 per head ; in Pittsylvania, an adjoining county, $21; in Henrico, $91; in Floyd, $17. The city of Portsmouth in 1910 returned no clocks, watches, nor musical instruments.


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