The Roanoke times. [volume] (Roanoke, Va.) 1890-1895, 1891-10-14

The meeting at the rooms of the Com
mercial Association last evening was
one of the best attended Of the series.
The subject for discussion was "Munici-
pal Taxation" and the opening paper
was read by Herbert J. Browne, editor
of THE TIMES. He said:
'One of the familiar sights of North
ern rural communities is tho tin ped
ler's cart. He is tho merchant who
supplies the rural housewife with fifty
articles which she could not otherwise
obtain without journey to some mar
ket town. The pedler's cart is un-
known in Virginia and l recently
learned the reason why. The State Of
Virginia taxes it $500 year--taxes it
out of existence. 1t is, then, possible
to tax business to death.
81 hold in my hand reflection on
tho public spirit and intelligence of the
city of Roanoke. 1t is q pamphlet en-
titled ordinances imposing taxes on
licenses and real and personal property
for the city Of Roanoke for tho year
ending April 80, 1897 In it are nearly
nifty headings whereby taxes arc i'm
posed for the purpose OF raising revenue
to support the city. Human Ingenuity
seems to have boon strained in search
ing for objects OF taxation. The sched-
ule ranges from tho customary tax on
real estate and personal property,
down through o series of licenses upon
almost every occupation. Liquos deal
ers bear the brunt of the license sys-
tenn, and the following list gives a def
nite idea as to tho imposts placed upon
the business and professional men of
Roanoke, as we'll as other occupa tions
of lesser concern. Tho list is largely
repeated in the State tax on tho same
objects, the variations being slight.
Tho primary object of taxation is
tho raising of revenue to support the
community in it's public capacity. 1t
would seem that such taxes should be
so imposed that they would weigh
equitably and fairly, that they should
not be onerous and that thpy should
not operate as q hindrsnce to the de-
velopment of the community.
Tho revenues of the city Of Roanoke
are derived from tax on
Pcrsonal propcrty...... .................. 5l3l7
Licenses (abouD..... ACKNOWLEDGEMENTS. $1,000
Total. ..........................S1 GG S57
than $4,000. and probably nearer
S35.O00, is derived from buildings 1t
will be seen from this system that
nearly so per cent. of municipal sup
port is derived from the license system
and tho tax on personal property; that
the other so per cont. is assessed upon
realty values, Of which over onc-third
consist in improvements upon re
estate and not upon The real esi ale t.
self. From these figures it is apparent
that more than two thirds of the reve.
nues of the city Of Roanoke are taken
from human industry in its various
forms.
sit is recoe nized principle in politi.
cal economy that a.tax on an industry
tends to check that industry. This is
recognized here in Roanoke, where vast
manufacturing enterprises arc exempt
from tax for period of years in order
to encourage their coming and stimu-
late their activity. That it had a most
beneficial effect will hardly be ques.
toned. Tho argument must then be
admitted that if freeing an ind ustry
from taxation promotes that industry
the thing Is as true of small industry
or individual effort as it is of large
corporation. If, then, it can be shown
that the funds needed 10 support the
city may be fairly and justly OBJ
tanned without eXacting q dollar from
industry, such course is the proper
one, and would be of enormous benefit
to the city.
Within the city limits of Roa noke
there are some 5000 acres of valuable
land. at the low estimate of $4,000,
average value per acre, the ground
values of Roanoke amount to $751;
O00 Good judges of value say that
they exceed this sum by millions. One
of the best Judges of real estate in tl,ie
city has stated that Sl7,OOU,o0o would
be low estimate. On basis of SIS,
600, 600 values, granting that we have
$4,000 population, that gives but $500
ground values per capita, an extreme civ
low estimate for city the size of Roa-
noke, whea in many cities the size OF
baltimore, Philadelphia and Washing
ton the ground values range from $500
to 81, 200 per capita. If the true ground
values of Roanoke, then, were assessed
at one dollar per hundred, instead of
one dollar and fifteen cents, as at pres
emit, the city would derive SI5O,0oo rev.
enue per aHnum. which is several thou
sand in excess of its present inc nne.
This revenue can be derived with o less
sening OF our present tax rate, and
every other tag could be abolished.
II VIII not attempt TO argue that the
taxes on business requiring special
police supervision, as the liquor bust
ness, should be removed, for it is gen.
orally conceded that this f. rm of reve-
nue. Is not unwise and Should obtain.
but there is no reason wing merchant
should be taxed On his goods. his bust
ness or his purchases, or doctor on his
profession. There is no reason whv a
&rayman should be charged $3.50 q year
far. the nrfuilaoa of aa<ninos 10