I04 



UNIVERSITY OF COLORADO STUDIES 



ASSESSED VALUES OF ?TATE 



In fifty-three counties the value of real property had declined 

 $56,997,312 during the period from 1886 to 1899, while in fifty-nine 

 counties personal property declined $10,647,216 during the same 

 period.' In 1899 personalty paid 14.6 per cent of the total tax, 

 but in 1907 after several years' labor by the commission, personal 

 property paid 22 per cent.^ 



West Virginia 

 A state tax commissioner was established in 1904. The new law 

 was in full operation in 1906. The effect is shown in the following 

 table of the assessed valuation of the state.^ 



From the above table it appears that in five years the total tax- 

 able wealth of the state had increased 3.81 times; real estate 3.43 

 times; personalty 2.74 times." 



Washington 

 A state board of tax commissioners was established in 1905. 

 While not endowed with as great powers as some of the commissions 

 in other states, it has nevertheless proven effective. The result of 



' Report of Stale Board of Tax Commissioners and State Board of Assessors (1902), p. 114. 

 = Report of State Tax Commission, 1907-8, p. 65. 

 i Second Biennial Report Stale Tax Commissioner, 1907-8, p. 370. 



< Address of T. C. Townsend, state tax commissioner of West Virginia, before the Fourth International 

 Tax Conference on State and Local Taxation, at Milwaukee, Wisconsin, August 31, 1910. 



