The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1879-01-04
/ proper at four per centum per annum,
could an adjustment be effected on, that

land and personal; property In the State,
would yield a revenue OF 1906, ,424.0S per
annum, which would answer for the pres
| ent.s - .5.,s
It may be urged that the necessary
amount Of revenue may be raised by q tax
| upon other subiects--such, for example, as
q tax upon liquor under the Moffett law
amended and improved, or in some other
way equally effective, aid less Objectionable
to the dealers !; n tax on oysters, a stamp.
| tax, &C., &c. These are all subjects, with
out doubt, from which, with iudicious le-
! gislation, a very large revenue could be de-
rived, and which might be sufficient for
the purposes OF government without an in.
crease inthe rate OF the tax on PROPERTY. Il
such legislation can be had should eer-i
tainly prefer it. II, however, the General;
Assembly should see proper not to adopt
these suggestions, see no other aIteriia-.
tive than to increase the present rate Of
tax rs / have recommended. Il am aware
that any increase OF tax, will most
probably be objected to;ss but as it
would only continue until the cOnsti-
tutional amendment I propose could be
carried into effect, the people. ann sure,
would willing to bear it for the fine, md
thus remove from the arena of politics the
question OF the public debt, afford an ample
support for our free schools, and give new
life and energy to every other interest in the
State. am satisfied that permanent relief
can come in no other way-at least I do not
know of any; but an increase OF revenue ii
some way is an absolute necesSitu The
| public free-school system is upon us, fixed
fby the Constitution, and the "fuading BILL"
which seems to be riveted upon us under
| the decision OF the courts, render it indis-
pensable. The schools require money for
| their support, and manifestly can be sup
ported in no other way; while the "fund-
| ing bill" substitutes coupons, which the
State is compelled TO accept in. payment OF
taxes and all other dues to herself. Thus
situated, the schools OF the government
must Of necessity yield to the force OF cir
cumstances and fail in the performance OF
their constitutional functions, or the reUe-
nue. must be increased.
| 1t is with great diffidence that I have
yentured to make the foregoing recon-
mendationS, but feel that l should be der
Aelict in duty were for any reason, personal
nor otherwise, to Withhold them.
II The amount received In coupons during
athe last fiscal year. as l have elsewhere
Stated, was S1,215,67S: to a tahuated State
ment Of which, showing the amount re-
ceiYed from each county and corporation in
the State, marked Document No. VI, beg
respectfully to refer you.
1t is painful to contemplate the embar-
ra>sments that result necessarily from an
! effort to carry on the; government in all lis
departments with insufficient means.
The demands Of the educational depart
ment for the wages of its teachers, which
are justly due; the urgent calls from State
institutions Of charity for support; the en-
barrassing delays that frequently occur in
the payment OF even small claims against
the government: the loss Of credit render
/ ing it impossible to secure loans for tempo
rary purposes; the painful and unseemly
discussions between coordinate depart
ments Of the government upon subjects
that should be OF common concern; all
! these evils, and more, flow directly from
the arant Of currency, a sufficient amount
of achich is not furnished under our pre-
sent laos. 1 repeat, therefore, my recon-
mendations-
1st. A constitutional amendment by which
| 4 poll-tax OF two dollars shall be raised and
applied exclusively to the support OF the
(" "public free schools" Of the State.
Cd. A iudicious tax on the sale Of liquors.
the present law modified and amended as
have elsewhere suggested would answer,
think; an oyster law, not oppressive to the
people Of the section Of the State in which
it is to operate, and stamp act.
3D. Should my second recommendation
be deemed unwisc. then | see no reliet but
in an increase in the rate Of tax as have
suggested.
The State needs settled policy. She
cannot prosper aclthout 1t.
CRIMINAL CHAEGEs-REvESUE COLLECTIONS.
On the subject of criminal charges the
Auditor reports reduction of S24, ,961.28,
mainly due to the new "criminal proce-
dure" which went into operation July 1st,
1878. -
He makes several recommendations as to
the mode OF collecting the revenue on the
plan which was in operation in 1860. He
thinks that sall provisions which relate to
| rebates and penalties should be repealed.
| They are OF no value, and only tend to en-
barrass the collection Of taxes. They were
never resorted to under our old system a1d
should not be now" Extension OF time
for payment OF faxes should not be allowed
except in exceptional instances"
The Auditor thinks that .sthree fourths
OF the taxes should be paid Or accounted
for at the Treasury by the 18th OF Deccm-
Der, the remaining one fourth by the 18th
March next following, and that no exten-
sion OF the time should be allowed the col
lectins officers to have power. as under the
old law, TO SNAKE distress" for the taxes
whenever and as soon as they are prepared
! to make their collections. ="
INJUSTICE.
I cannot close this report without calling
i your attention to an injustice that was done
to the clerks in my. Office, altogether unin-
territorial, by which their pay was reduced
by operation OF the salary and appropria-
tion laws OF last winter ten per cent. below
what was allowed to corresponding clerks
i'm the other departments OF the govern
ment. Thus, the first clerk in the treasury
office receives salary of 81, $50 per annum,
the first clerk in the Second Auditors Of
fee S1,280; while the fist clerk In this Of
fee receives salary OF only $1,134.33.
The second clerks in the Treasurer's and
Second Auditors Office receive S1,040 each,
while the second clerks in this Office receive
only 1921 1.64, and so of all the rest. Ire
tsDectfully ask that such percentage OF mo-
tney be appropriated as will place the clerks
iof this office upon footing OF equality with
lthosc Of other departments. i 4
i Twill not stop to discuss the matter OF
the work done by the clerks in the several
offices. but content myself with saying that
as to the quantity done, and the intrinsic
difficulty of the work, that OF this office
will not be behind the work done in any
other department Of the government.
am, very respectfully, s
q WILLIAM F. TAYLOR, :
| Auditor OF Public Accounts.
ROLL OF HoNoR AT THE RICHMOND HIGH-