The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1874-01-03
The AUDITORS Report

N,, andyaiuable annual report and have
distracted such items as We think will prove
Of interest to the public. -. .'.
Tho amount ofsinterests In arrears and 70
GALL due the 1a Of January and the lst OF
sulv. 1874, as stated in the report of tine
Auditor, is 1920, 0S3.es; to which
must be added for expenses Of government,
III 100, 900; making an aggregate of s3,342,
oss 9s-io be raised by taxation or other
wise. ~ *. 1913
The Auditor goes on to suggest how this
revenue may be raised. since the present
laws will not bring It into the treasury, by
large sum. First, some property now e1-
empt may be taxed. secoadly, ardent spi-
rits. &C.. may be made to contribute. their
share. Thirdly, oysters ought to bring in
800 900. Failing these, lanes and other
property must be taxed higher. Licenses
are taxed as high as it is expedlent TO tax
them.
The Auditor thinks it unwise to tax CAPT
tai too much.
The panic should not be taken into ae'
count when legisIating for the future. Ibe
Auditor has blight hopes. We quote some
| weighty sentences:
"a settled policy is The great and pressing
need of the State at this tame."
TAXES AND COUPONS
Allow me to state in this connection that
bv the decision of the Court Of Appeals, as Is
we'll known, coupons must be received in
payment of taxes. This being the case, 1t Is
obvious TO RENAL K that unless the tax inn
posed upon property and other subjects will
yield an amount of revenue sufficient to ab'
sorb the coupons, pay the interest on tile
registered debt, and defray the expenses OF
| Government, there must Of necessity be such
an accumulation of coupons in your treasury
| as will prove embarrassing in the manage
mcnt of your finances. This view is strength
ened when it is remembered that One-flfth OIL
| The revenue derived from the tax upon land,
property, and few other subjects is apprc.
| priated by law TO the support Of the public
| free schools Of the State; and that although
| it may al! have been collected in coupons, II
! is nevertheless required by law 10 be tHfleu
ever to the Board Of Education an c",Tc"ey'
| 1t is clear. therefore, that sound polle! IT,
quires such an increase in our revenues as
will provide for interest. wbethef Ill 'He
shape of coupons or otherwise, anu lol neccsc
sary expenses. Recurring TO Tue hat.er VI
| revenue appropriated to Schools 10 "nlcn
have incidentally referred, l would recon-
| mend that q specific tax in some form be
| ;nnosed for their support, and that the
MONEYS 10 be applied to school purposes
should not be blended upon the books Of
This office with those to be otherwise used,
rs they are at present, and that the expense
incurred in the assessment and collection Of
the tax should be charge against the gene
raj school fund, and not against the treasury
proper.
RAILROADS.
The joint resolution, approved February
4, 1878, instructing the Auditor of Public
Accounts 10 subject the property of the
Cbesapcake and Ohio Railroad Company to
the payment of taxes due and in arrears, was
not overlooked, and yet / regret that, for
reasons | could not control, nothing has
been done in the way of its enforcement.
Mr.. TAYLOR goes on to give good reasons
why not. He then reminds the Legislature
of decision of the Supreme Court Of tbe
United States against any tax upon the in.
debtedncss of railroad companies to non-re-
sidcnt bondholders.
LANDS.
The act in relation to the sale Of forfeited
and delinquent lands, and for other pur-
poses, approved the I'd April, 1873, has been
executed only in part. He tells the reason.
INTERESTING POINT.
deem it my duty to call the attention of
49,, n n
probably, lies no appeal from decisions OF
the Hastings Court of the city of Richmond,
except to the Court Of Appeals. / have re-
Gently had occasion to recommend an appeal
from the decision of that court to the Cir
cult Court of this city, in matter which
seriously affects the revenues of the State.
The e.se was brought before Judge Wexford,
who besitates to entertain the appeal, upon
the ground, as I learn, that the two courts
are Coordinate, and that therefore he doubts
whether he has jurisdiction in the case. IT is
proper 10 say he has not yet decided the
question. II the judge of the Circuit Court
has no jurisdiction, then the decision of the
Hastings Court must be practically final,
as there rarely ever arises case under our
revenue laws in which the amount in con-
troyersy reaches the sum Of five hundred
dollars; and unless it does, there can be no
appeal to the Supreme Court. The Com
monwealth and individuals stand precisely
upon the same footing in this respect. /
therefore earnestly request that some legiSla-
ton may be had which will allow appeals in
Commonwealth cases 10 the Supreme
Court where the amount involved does not
reach the sum Of five hundred dollars, if the
Constitution will allow it; or If 1t will not,
that the law which regulates the jurisdiction
of the hustings and circuit courts may be so
amended as to authorize appeals to the Cir.
cult Court in recenue cases, as seems TO be
contemplated in the eighty-eighth section of
the assessment act. l., 90 st
....- CRIMINAL CHARGES. .f'#.
The criminal charges for the year were
$1eO,152.5s against $I40,0S5.3O the year be-
fore. -
GOOD SUGGESTION. -
Here is an admirable suggestion -
81 have incorporated the assessment and
tax bills in one and the same bill, showing in
one section the subject of the assessment,
and Immediately hereunder the tax i'm
posed upon it. This arrangement sim.
pliGes very much the entire machine,
~ of our revenue. laws, and renders it
next to impossible for any officer of
common intelligence to. misunderstood the
application Of the tax to the subject assessed.
He has both before him at the same time.
think, too, that such an arrangement would
20 far to prevent any incongruity between
the assessment and tax bills when In course
OF preparation by the committees Of the
Legislature. Many such exist in our present
laws. occasioned by fixture to refer in every