The times. [volume] (Richmond, Va.) 1890-1903, 1893-12-13

The property In hs iifc time: not the re-
ccivcr. for the lsw enables him 10 take
the property. Wtuld any one object 10
tho tax. when bv'rnesns Of the law no il
the recipient Of IN, gift? Some years ago
this was tho law IN Virginia, but it was
repealed: | do moi well understand why.
# has been deciled In various States
that n Is not obisxiou5 To the Constitu-
ton. which requir-5 equal and uniform
taxation. Certainly no person can better
afford 10 nay ta,es on property than
those who have acquired il by gift. under
q law which ALLOWS them 20 receive II.
when they could net receive IN under the
laws of descent. which properly follows
the blood and gives u TO the ncXt Of kin.
~ is a very correc principle Of govern
ment. i'm having a tax, TO impose 1T where
e. can bp borne most easily. and be paid
with less oppression. Certainly nothing
can be- easier or less burdensomc than 10
contribute 10 the maintenance OF the
laws OF the State . small percentage Of
that which the law allows the citizen 10
receive as a donation, and which he could
not receive without and which is not
the result OF his IaiOr or skill. This tax
il growing I'm fav0r with lawmakers.
and hope il may be thoroughly discussed
and maturey considered by the Lcgisla-
ture. 7 believe the state may, with pro-
priety. enact a law imposing au appro-
pirate tax ON all col ateral inhertancCs.
Tax on Private ard Special Acts.
Many States impose tax or Zee for pri-
vate and special acts Of the legislature
There IS much propriety in this. which,
while II is a part Of the duty Of tho Le-
gisiature TO enact certain laws for the
benefit Of private parties, yet its first tunc-
ton is 10 enact general laws for the peO-
pie. Heretofore. In Virginia, very large
portion OF the session OF the Legislature
has been spent In considering and pass
ing private acts. to the neglect Of general
legislation. and the valuable time OF that
body which Is limited. being thus con
sumed In considering business IN Whlch
the general public had no interest The
peoples money has teen spent for the
benefit of private individuals and corpora
tons. and the business Of the state be-
came secondary matter, and had to
await The consideration and completion OF
the private business. which could be bet
ter disposed Of by the courts OF the
country. The state Is taxed 70 pay the
cost Of legislation. which should ne palu
for out Of private pockets. and the WORK
done in the courts Of the counties in when
the parties reside The evil results of THIS
have been seen Tor years. Laws have been
Of no avail
The legislation Of the last few years viii
show that out Of 1900 pages Of acts In
1890. l.043 were private. and 252 pages
were public acts. More than thrse-fourths
Of the legislation was for local and pri-
vate purposes. In the years 1879 there
were LAG pages Of acts passed The law
separating the special acts was repealed,
and we DO not know what was the exact
number Of each. but we believe the pro-
portion 10 be about the same for the last
two sessions,
n the expense Of legislation be proper
toned in the same way. we will save to
the state large amount.
Special and General TO be Separated.
The law to consolidate special and gene
raj legislation should be repealed. because
the voumc is SO large and inconvenient.
II hides the few general laws Of the state
among a mass Of private acts I'm which
the public has no interest. The index is
hurrledly prepared. and therefore, neces-
sarily defective. and # becomes task
TO ind out what the law SIS upon a par
ticular subject Al acts passed for the
general good should be placed together
I'm the first part OF the volume. and the
private and local acts at the end OF the
volume.
would advise that an act be passed 10
tax every private bill and every special
bill, the object Of which is the asking OF
relief OF the Legislature. when equal re-
lief could be given by the courts; and they
should he taxed 10 the fun extent OF the
cost 10 the State necessary for its passage
by the General Assembly. and for ITS
printing and binding. TO prevent this kind
Of legislation. a Law was passed some
years ago. but no penalty was attached,
and 10 has proven inefficient. III the pro
posed law is passed. I am satisfied il Will
save "a considerable sum 20 the state In
expenses: IL viii prevent the time and
minds Of the members from being occu-
pied by other than public business, so
that more attention can be given 20 sub
jects OF general legislation-all OF which
is greatly 10 be desired.
Are Our Tax Lsws Satisfactory?
Who believes that all the property In
the State. both real and personal, Is taxed.
when Il is shown that there Is such a
difference between the taxable values Of
real and personal property? Does it not
demonstrate either that a large proper
ton OF personal property escapes the
commissioner. or that it has been assessed
below its value Is il not then the duty
Of the LEGISLATURE TO examine into these
questions at once. and 20 pass such laws
as will remedy the existing evil? That
which is overtaXed by an unjust assess
ment should at once be relieved. and the
burden placed where justice requires il
should be.
How 30 DO This.
Ny object I'm discussing the subject OF
taxation is 10 call the attention Of the
LEGISLATURE 10 the gross injustice done
under the present laws, TO certain species
Of property. I'm order that they may be
so changed that a just and reasonable
taxation which the situation requires, be.
if possible obtained on all property. The
difficulty surrounding this important
question should not retard US, bur make
us the more diligent and determined 10
remedy IT, Justice 10 the people. and the
requirements OF the Constitution, demand
II.
7 am sure you will not allow any press of
private or local demands upon your time.
as legislators. TO prevent your prompt at
tention 10 this subject, which concerns
every section In the State. and all classes
OF our people During biennial sessions
and they limited TO ninety days-there is
not sufficient time for the consideration
OF this question. so delicate and difncuit
II has been a number Of years since we
had new tax bill The question Of taxa
ton was not considered by our revisors,
who made the Code OF 1851. Amendments
have often been engafted upon the OLD
legislation, but they DO not meet existing
difficulties. which are due in part to the
changed condition OF the property Of the
country and the new investments which
are constantly being made render IL more
difficult TO ascertain and properly assess
the property, and enable the designing
TO more e1ectually conceal what they
as 20 a