The enquirer. [volume] (Richmond, Va.) 1804-1815, 1805-12-27

tnereon, uniefs the psrfofi applying for the fame
ihaii pay IN confederation the yeof at the rate
or one hundred dollars for every hundred arres.''
The act ct 1913, in order to remedy the in
dhcr'mpateiy requiring one dollar per acre.
by reafon ofthe difference of its value in DIFF.
feryns parts" of the fate, enatts {" that when
foexer any perton in future be defirous of To-
eating (sorfeited) lands, they f,al in the frt
initance procure from the commfhoners of the
iand tax, within whole precincts the fame NAV
lie, certificate of the price at which fuch
lands fand charged, which certificate being
deli vered to the auditor, iball entitlc the party
to an order on the treafiirer for the receipt O.
10 much money rs fu,h lands may fand chars-
ed with, which being paid. 6 other republics
OF the af compliedwith, fhail tnttis the par
ty to all fuch right as thc com .nonweaith NAV
have had therein by means OF the non.paymen,
OF fuch taxes"
The law of 1903, which is the next in order,
lay Till more rigid penalties Oh the delinquent
proprietor. For it declares that all fi,ch lard
may be located on the fame terms with vacant
and unapproptiated land (; that 10, at the rate
OF dollars for every 100 acres. r.l
From this review, j; plainly follows that the
law of go cifpofed of the tile for $50 cep's
per acre.
90 100
% Ipr TIE price
onthe comm;f,ioner's books
1908 for 2 cents.
II is ufecfs to make any comment upon the
rigid provifons Of fuch law. Il would be RI
,dicuious to point ont, what NUT be obvious To
every man, that it is directly in the face OF the
planet maxim Of taxation; that no man org hit
to ief, what the treafi,ry does not cain. II is
true that every delinquent proprietor ought to
be made to pay the tax upon his Lane! but he
ought to !ofe no more of his land than is fluff
cient to pay 1t. In other words, there is not
the tmaleit companion between the advantages
of taking mans land from him altogether, and
taking ihmuch of 1t (accordipg 10 the u States
law aud The law of fome of the. other 4 tes) AS
Is fufhcient to pay the tax ard leaving him Inc,
rehdue OF the land or its proceeds. The idea
ct fearing an Individual into a compliance WITH
the law by difprcportoned pnniibnents, las
been found of very little effect in preventing
crimes and will he found to have almolt as lit
tie effect in preventing delinqueucies. "
Let us, in place of thefe rigid penalties, en-
pioy mild but more efficient corrective. ].
IS difficult indeed To difcoyer cu.e for all our
politica! as well as ali our phyfcal maIadies:
but may.we not hope for fUme fucccfs from the
following pre!cription Let il he enacted that
every delinquent proprietor HAL pay double
interee upon the amount of his tag, for every
year that he fails to pay it ; that the land is in
allcafe' to be pledged for the payment of the
| TAX but that after certain time, it is to he
conhdered as under a mortgage to the treafury
The proprietor Is to lofe all right of telling and
transferring it to another, andthe attorney ofthe
tate by hnple motion tothe court may OBJ
tain AZ order to have 20 much of, it fold, as may
| drcharge the accumulated debt. Such at leaf
we are told ispartlythe proceisin New York: s;
It 1t iacceeds there. why may it not in Virginia
But does II fucceed there? II isa quefton we
are incompetent TO anfwer. We have no doubt
that the preient Legislature will turn to the f.
nances of. their filter ttates for more fatif-
factory information; andthat in the. laws of
thote ttates, which they. will find heaped mp
m the council chamber, they may difcover bet
| ter modes of exataing the payment of the land
| tax, than the Draconian law of 1905 has pro-
vided.