Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1856-02-20
collact,on Of the Revenue.

The report Of the Finance Committee OF the
House Of Delegates, presents some startling facts
in relation to the collection of the revenue-facts
which reflect the highest discredt alike upon the
punctuaity of the people and the efficiency OF the
Sheriffs of the State. We learn from the report
that the arrears of taxes uncollected, or in the
hands of the Sherifs, have increased for the last
three years nearly at the rate of fifty thousand
dollars per annum. On the first day OF October
last, they amounted to the large sum of one hun
dred and forty seven thousand one hundred and
fifty one dollars, ($l47,l5l.) As these large ar
rearages have occurred in prosperous years, the
Committee ascribe them in part to the present
constitutional mode Of appointing the Sherifs.-
These officers being dependent upon the suffrages
of the tax payers, are not likely to press collec
tions, whatever may be the necessities of the
Commonwealth. Under our present system we can
never have prompt collection of the revenue or
efficient Sherffs. It is idle to expect that the i'm
porant but often dsagrseabe duties of that vffice
will be properly discharged by men who are de-
pendent on the popular will for the offices they
hold and the bread that supports their families.
The Committee refer, in confirmation of their
opinion relative to the influences bearing upon the
Sherifs to the progressive increase Of the list Of
delinquents from 1852 to 1885, although the rates
of taxation have been the same. In 1923, the
list amounted to $20,72l IL; in lS54-'5 to 1884,,
307 SO. Doubtless This list would be materially
diminished if payment Of taxes were still required
as qualification for voting. We have no idea at
present, however, of advocating a Convention to
amend the constitution, but We think the evil
complained of can in some measure be remeded
by the Legislature. We suggest whether it
would no! be for the best interest Of the State to
separate the collection of the revenue entirely
from the office of Sheriff. Impose The duty Of
collecting the State taxes upon an officer appointed
by the County Court for that sole purpose, and
with tenure Of office of sufficient length to en-
sure reasonable degree Of independence and
6rmness In the discharge of its duties. 1t is well
known that the other duties Of The Sheriff, espe-
cially in large and popuous counties, interfere
very materially with his duties as collector of the
revenue; it often happens that he and his dePu-
ties are engaged in attendance on the Courts at
the very time they ought to be employed 10 col
ecting the taxes And then the revenue Of the
State, the county Levy, Clerks fees, collections
on executions, etc.. all going into the hands Of the
same officer, render it very difficult for him to
avoid inexplicabIs complication Of his official &C
counts. f, n
In the next place it seems to Us that the object
aimed at by the Legislature in offering premium
for the prompt payment of the revenue, would be
better attained BY giving to the tax payer in the
form of deduction from his taxes. than to the
officer collecting in the form Of an increased per
centage. Suppose for example, the law provided
shat every person making payment by particular
day to the Collector at his office, should be entitled
to discount Of per cent; the State would thus
be holding out to thrifty, prosperous and frugal
people the strongest incentive to punctual pay
ment of the State dues. And this plan would in
no wise diminish the revenue, for upon all taxes
thus paid, the Collector ought not 10 receive more
than small commission. The people would then
have it in their power to reduce their taxes per
cent. without at all diminishing the income Of the
State.
The Committee report that the expenses of COL
lecting the revenue at present are over il per
cent; they seek to reduce them to something IN
der II.