University of Virginia Library

TAXATION OF STUDENTS

Mr. W. Allan Perkins, Attorney for the University, presented a resolution of the Board of
Supervisors of Albemarle County, adopted January 12, 1950, as set forth below.

"WHEREAS, strict interpretation of the provisions of the Tax Code of Virginia would require
the listing and assessing of a great amount of tangible personal property in the County from
which tax revenue, if collected, would not justify the added expense in assessing and in the effort
to collect;

AND WHEREAS, this Board has no desire to adopt toward students of the University of Virginia
a policy of taxing their property that differs from the policies generally pursued in other
localities of this State in which educational institutions are situated and the property of the
students involved;

BE IT RESOLVED, therefore that the Tax Officials of the County of Albemarle be and they
are requested to observe these outlines of policy in the assessment and taxation of tangible personal
property belonging to students of the University of Virginia, as well as others."

The Rector was requested to write to the Board of Supervisors of Albemarle County, expressing
the University's appreciation for the action taken at the special meeting on January 12,
1950. The Secretary was asked to secure a copy of this letter and to spread it on the minutes of
this meeting.

January 24, 1950

C. Purcell McCue, Esq.
Chairman, Albemarle County Board of Supervisors
Greenwood, Virginia

Dear Mr. McCue:

At the last meeting of the Board of Visitors of the University of Virginia, there was
read to the Board the resolution passed by the Board of Supervisors of Albemarle County on the
taxation of students of the University of Virginia. Our understanding was that this resolution
was passed by your Board on January 12, 1950

There was considerable favorable comment from members of the Board when this resolution
was passed, and our Board, by proper vote, directed me as Rector of the Board, to write to you a

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letter in which we expressed our gratification at the passage of the resolution by your Board. We
feel that the passage of this resolution is a real indication of the desire of the authorities of
Albemarle County to cooperate with the University and to further the interests of the students of
the University.

May I add my personal congratulations to you and the members of your Board for the handling
of a problem, the difficulties of which we entirely appreciate.

Cordially yours,

(s) Barron F. Black
Rector