Staunton spectator, and general advertiser. [volume] (Staunton, Va.) 183?-1849, 1840-02-06
Virginia Legislature.
HOUSE OF DELEGATES.
TUESDAY, Jan. 81. lS4O.


On Mr.. Mays motion, Report from the
Committee on Finance, on the Revenue Laws
OF the Commonwealth, was taken up.
Mr.. May rose to explain the outlines Of the
scheme. He commended that as the Revenues
are now regulated, the people paid Is per
cent. at least amounting to $4,000 for the
collection OF the revenue. TO make a reduc-
hon In this amount, he proposed to have the
handbook made out once in four years.
The amount of tax on lands and property
IS about S370,OO0. The compensation to the
Commissioners Of the Revenue and Clerks,
ior listing the lands and property, is about
100000; or about per ct. upon the amount
OF tax on the property thus listed. When TO
this is added the commission of "a per cent.
to the Sheriff, for collecting the taxes, the a.
mount ofchafges upon the revenue, for its col
lection, would be found to exceed Is per
cent: 1t was the duty Of the Legislature, at
all times, and especially now, when the char
ges on the Treasury were likely to exceed its
receipts. SO largely, to make every effort to
reduce those charges. Under the influence of
this disposition his scheme had been prepar-
ed-and he begged leave, without OBTAINING
the house to read it, briefly to state its out
lines. lie proposed to require the land-bo
10 DC made once III four years that in the
succeeding years, the Clerks should pre-
ed by law, schedule, showing all changes
and transfers of real estate, and deliver the
same to the sheriffs, who should thereupon
charge and credit to the proper persons, the
amount Of taxes agreeably to the said sched-
ule In every fourth year, a new land-boclz
Should be prepared from the old one, and the
three schedules thus made out. He proposed
that the property book be made out only once
In two years; but any person who had sold
or been deprived of taxable property before
the second year, should be allowed to furnish
to the Commissioner of the Revenue, a state
ment, on oath, OF such changes in his proper
ty; and II the same had been transferred to
any other person in the same county, to cred
it the one and charge the other, with the pre-
per amount of tax accordingly. The amount
which the Commonwealth would lose, under
the system, would be far less than the ex-
pense of taking lists of property and making
out the property book every second year. Ii
the entire plan should meet with the favour
OF the Legislature, the whole expense of the
Commissioners of the Revenue would be saw
ed years in every 4; and that of the proper
ty book every other year: besides the amount
of whatever deduction might be proper from
the compensation of the Commissioner of the
Revenue for the omission of the land book IN
those years, in which the property book alone
would have to be prepared:
AS the effect of the plan would be TO reduce
the profits of the office of Commissioner of
the Revenue, he further proposed to make tie
duration of that office four years, instead of
one. The land book would thus be presery-
ed through one term Of service Of the Com
mlssloners, and through two terms of the
Sherlfalty. There We're other minor and co.,
sequential amendments with which he would
not now trouble the house but moved that
the bill, with all his proposed amendments,
be recommitted to the Committee Of Finance.
tie also stated that perhaps it might be pre-
per to exclude some Of the larger towns lin
which property so frequently changed hands
as to require that it be annually listed from
the proposed bill; and therefore one of the a.
mendments was prepared with view to such
exclusion.
On MIR. Mays motion, the bill, with the
amendments, was ro-conmitted to the Com
mittee of Finance.