Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1891-12-03


appeal should be given tho roads. While
the citizens should be projected. no inius.
tice should be indicted on the railroad
companies.
THs OBJECT TAX.
BY an act Of Congress approved March
2. 1891. all moneys stu due TO the United
States on the quota of direct tax. appo7-
toned BY section :, act OF Congress. ap,
proved August 5. 1851, were RENTED ana
relinquished and the Treasurer OF the
United States was directed TO pay to the
Governors or the various States such sums
| OF money IS NAV be necessarT TO REIN ourse
each State for all money found due 10
them under the provisions of this ACT
But 10 money should be paid TO any State
until the Legislature thereof shall nave
accepted by resolution the sum sppro-
priated and the trust imposed in full
satisfaction of al claims against the
United States on account OF the levy ana
collection OF said tax. and shall have au-
thoriZed the Governor to receive SAID
money for the uses aad purposes atore-
said. Provided that whenever the sums
or amounts thereof credited to any State
have been collected from the citizens
thereof or any other person such sums
shall be held in trust by such State for
the benefit of those persons from whom
they were collected or their legal repre-
sentatives. and that all claims under the
trust hereby created shall be fled with
the Governor within six years next after
the passage of this act. and all claims not
so fled shall be forever barred, and the
money contributed thereto shall belong
to the State.
WHO ARE ENTITLED TO rae MoSEE.
By this act there is no money due 10 Vir-
ginia as a. State. She refused 10 respond
to the demands Of Congress. and all the
money collected by the officers OF the
United States was from the individual citi-
zen, and the money IS TO be returned TO
! those who have paid it or to their legal
representatives. The tax was only col
! lected in forty-nine counties in Virginia,
and those who are entitled TO participate
IN the disbursement OF the money are citi-
zens of these counties. The amount to be
refunded is Sl42, f0s. 09. and is derived from
tax on real estate. The books
are on file In the Treasury Depart
ment at Washington. and show the
names of the land-oNn srs who paid the
tax, date of payment, and by whom paid. /
To enable us properly TO distribute this
money, these books must be copied as evi-
dence and guide for the State officer who
has this work TO do. This involves the
copying of the names of about 10000 land
owners. with some brief description OF the
respective tracts of land, the amount OF
the tax, interest, cost, &C., paid IN each
enable the Legislature TO act understand
ingly in this matter, and for my informa-
ton also, | employed the Hon. John Il.
Moon, of Albemarle county, to go to wash
lngton and make an investigation OF the
whole business and report to me, which
be has done, and his able report Is now ID
my possession. 20 be furnished to the Le-
Gislature when they may desire to have 1t.
To do this work of copying and verifying
the record will be duty both delicate
and laborious. Mr.. Moon estimates that
it will cost about 81, 500 for the books and
clerical work, and that it will require two
months time 20 complete 1t. This, am
advised, is less than the sum paid by other
States for similar work.
The first thing for the Legislature to do
is to accept the amount appropriated and
the trust imposed The money vii! not be
paid until this ls done. No State has re-
fused TO accept II thus far. and l would
advise the Legislature TO accept II. Ii we
fail 1t may be long time before the peo
pie who have paid this money will be able
to get It, A commissioner should be APP
pointed 10 distribute 1t and examine the
evidence TO sustain each claim. All costs
incurred by the State in collecting and
distributing should be paid out OF the
fund before it is distrib uted.
LOST RECEIPTS.
II has occurred to me that some diff
Guilty might arise if parties had lost their
receipts aud the records at Washington
had not credited such payments. Or
| there might be cases IN which parties had
paid money 10 the Federal tax collector
| and il had not been credited on the books.
am aware ofthe fact that quite a number
of those who have paid the tax have lost
their receipts. hope that on an examl-
| nation of the records they will be found
| credited with the amount paid. In such
| case there can be no difficulty. but where the
receipts show payment, and there Is no
credit on the books, the party, IN my
| Judgment. will not be entitled TO share
the money appropriated. for clearly his
amount could not have been included IN
the estimate, and therefore, not embraced
in the Sl42, 40s.09. which could only In
clude the parties who had paid and whose
payments were reported. The Federal
Government in such case would be
bound TO make good the acts OF their col
lecting agent. The money was paid TO the
agent, as the law required. Inc party
paying had no power to make him deposit
IL In the United States Treasury, and he
had no power to resist the pay
ment. If he failed TO pay the
money into the Treasury. the dis
honest act of the Government agent must
be made good to the citizen by the party
who appointed him. Whether am cor
rect in this opinion or not, would adyiss
that we accept the amount which is due to
a large number of our people, many OF
whom need il and are legally entitled to 1t,
and collect the money while we can. Here
after. if we find there are Others who are
entitled but are excluded from partlcIpa-
| ton IN this appropriation. 1t will be the
duty of our representatives IN Congress 70
have passed another act for their relief
the Justice of which will be so apparent
wonId hesitate TO do so. have bill pre-
nared such as il occurred 20 me should be
| nassed by the General Assembly, also
resolution accepting the act OF Congress
with the trust imposed. Ihave all tue acts
of Congress and the reports on the subject.
which will turn over to your committee
whenever requested.
TIE PENITEErIARY.
The penitentiary is the largest OF our
State institutions. IT was built about
| hundred years ago, and was designed Tor
| 300 prisoners. From year TO year the num-
| her of convicts has increased, requiring
| additions TO the building until II has
reached its present capacity. Its records
were DESTROYED at the evacuation OF Rich
| mond in 1865, and we have no means OF
| knowing the number OF its inmates prior
| TO the year 1871, at which time 1t had S2S
| In 1881, 94S; 1890. 1,l29, and now. a. the
close Of the financial year, October lst, II
In July. 1880, I received a communica-
| tion from the Board of Directors, the Su-
perintendent, and the Surgeon informing
| me THAT the prison was crowded TO de-
| gree never before known, and 1T was indis-
pensable TO increase the number OF cells.
| 10 do this il would be necessary TO take
possession of the Superintendent apart.
ments and convert them into cells and
build for HIM dwelling on the peniten-
Fairgrounds"
ON the nth of August received COM
municaticn from the very efficient sur
econ. DR.. John w. Nash, stating that the
| health of the prisoners was In great dan
| ger. unless the capacity OF the institution
was at once enlarged. Upon learning OF
| This condition of affairs had conferences
with the Board of Directors to determine
what should be done, and after fully IN
yesticating the facts found that the prison
was crowded and that the number OF cells
should be increased without delay and
| that there was sufficient money IN the
| Treasury to the credit ofIthe penitentiary
| 10 make the necessary additions. Under
| these circumstances / advised that the
work be at once begun,
The house for the superintendent ana
| his assistant has been completed and IS
| now ready for occupancy. A good 0rchi-