Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1892-01-31
The pireet-r.x Di.tribu,ion.

To me Editor Of the Dispatch:
The debate in the State Senate last
Thursday developed quite difference OF
opinion In regard to what should be done
with the surplus uncalled for at the expi-
ration of six years. after which time the
sum unpaid IL to belong to the State
Treasury. 49,,
An amendment was proposed to the bill
providing Tor the distribution OF the sur
plus TO the use of the public schools in the
counties where the tax was collected.
This proposition was opposed on the
ground that the tax refunded for distribu-
ton was trust. which must be carried
out without anticipating any surplus or
disposine OF il before the expiration OF the
time limited by the act of Congress.
1t was also insisted that there might be
oases in which certificates OF payment
were held by parties in this state whose
names will not appear In the tax-DooKs
filed in the Treasury Department at WASH
ington. and therefore, that in all such
cases Iustice required that such certlf.
Gates should be paid out of the surplus II
there should be any. or otherwise the par
ties holding such certificates would be
compelled to seek redress before the court
of Claims at Washington.
From the foregoing it is quite evident
that there Is some misapprehensionc con-
corning the certificates given TO those VINO
paid the direct tax. For In every instance
when q payment was made the name OF
the owner of the property ana deseripss
tion thereof was entered on the margin of
the book from which the certificate OF pay
ment was taken. So that necessarily the
certificates will all agree with the entries
made In the stub taI-bOOks. In every
case. therefore, where parties who made
the payments. or their representatives,
now hold such certificates, they. must
be received as prtmd-fdcR evidence
OF the claims presented for, pay
ment under the proposed act Tor the dis-
tribution Of the direct-tax. In IKE man
ner where the certificates have been lost
then the copies of the stub-books, winch
arc vet to be made, must be referred 10 for
proof of payment. Under the strict re-
eulations OF the Treasury Department and
the quarterly settlements OF the accounts
az ali officials employed in the receipt and
disbursement of public funds, 1t IS not
very likely that there are any fioatlng or
fraudulent direct-tax certif1cates, ana;
consequently, all who paid the, TAX Val
get their money whether they have the
certificates or not
The bill now pending for the distribu-
ton Of the direct-tax fund directs that
the respective treasurers Of the, counties
wherein the taxes were collected, or COM
missioners to be appointed by the Cover
nor. shall distribute the tax TO such per-
sons as may be entitled thereto, for which
service they are to be allowed out or the
direct-tax fund a commission OF 5per cent,
which il to ho IN addition to the pro-rdtd
amount TO be charged for making copies
of the stub-books and duplicate hats TO be
made for the several counties.
IL may we'll be doubted whether any per-
sons other than those entitled 10 the re-
fund Of the direct taxes can be made IN
Rny manner distributes out OF that fund
under the provisions Of the act Of Con-
eress fer it's distribution. That act pro-
yides "that where the sums or any part
thereof credited to any State have
been collected by the United States from
citizens or inhabitants thereof OF any
other person, either directly or by sale OF
property, such sums shall be held IN trust
by such State for the benent OF sucn per;
sons or their legal representatives; and
further. that all claims under the trust
thcs created must be Med with
the Governors OF the States. Hence II is
quite obvious that the Governor OF TINS
State only is made the agent OF the Coy
eminent of the United States for the dis
tribut,on OF the direct tax collected IN
this State under the refunding act: He
alone is TO receive and, OF course, direct
the settlement OF the claims out OF the
fund in accordance with such regulations
as he may prescribe, both as 20 the dis !,
button thereof and as to the State officials
who, under his direction, are to distribute
the same,
In order TO carry out this responsible
burden put upon the Governor he must
have legislative action in respect to tne
appropriation of sufficient amount OF
money TO enable him TO employ additional
clerical force for copying all official books
and papers required and for examining
and adjusting the tax claims. The tempo,
rary clerks thus employed can be placed
uader the control OF the Auditor Oh fuohc
Accounts and the claims adjusted under
his supervision and filed away, as are al
other State accounts.
The required appropriation thus made
by the State 70 ehectuate the act OF Con
gress wall DO pro rdia reimbursed to the
State by those entitled to the tax distribu.
ton out of the respective amounts found
due 10 them.
There can be no difficulty as TO valid
claims, for, as shown above. the certin.
Gates Of payment of the tax In the hands
OF the original owners OF the property OF
OF their legal representatives Will be primo
Jacie evidence OF the validity OK INC cIalnS
and in their absence the stub-books, which
correspond with the State textbooks, Will
give the names OF the owners OF the pro,
perty who paid the direct-tax; and so II
living their claims can be yerined by The
tax-colleetors of tho several cities, towns,
and counties. as the case may require, and
II dead. then their representatives can be
attested, as in other cases; and in cases
where there are several representatives
and intestacy, then there must be admin
istration, as in other cases OF distribution
Of decedsnt's estate. Mosrsosz.