The Roanoke times. [volume] (Roanoke, Va.) 1890-1895, 1893-08-17

sonar property are made a. they are, this in
suggested for the prevention OF this, such as the
appointment OF assessors by an Independent CEN
trail power; the non eligibility OF asscssors for re-
election; the examination OF reports by the grand
Jury ana the publication OF the tax list, in order
u tnat the people may he shamcd into honesty,
w ha'cvcr method Is adopted-somc method must
NC adopteu--as something must be done for the
protection OF the classes with tangible. visible
property against those whose property il CON
ccaled and invisible.
Another matter that bears hard upon this Stntc
Is double taxation. The constitution OF Virginia
provides that taxation shall be equal and uni
FORM and all property, both real and personal,
snail be taxed in proportion to liz value. Let III
see whether this is the case
VIII here quote from an article in the June.
isoi, number of the Virginia Law Journal
"A has tract OF land valued Mt sl.W', on
drcd amounts to 81. Is has $3.50 which he has
saved from his wages. and OH this his taxes arc
fairly and constitutionaily gets SIS. u conc udes
to go to farming, 80 he layr out his $500 in i'm
tax still remains the same, A paying $40 on the
value OF the land and s. on the value of his
team ard nplcmt nts After n while Is sees his
way TO hetter farming IL he owned the land and
was free to make improvements on II. This is
decidedly to the int, rest of he state and sound
public policy should encourage and facilitate his
doing SO. bargains with A for his land at 81 900
ana having no money ahead gives him Il deed OF
trust for $40 0 on tho land and his team aud inn
PIGMENTS. worth, altogether, $1,000 to secure
him. j he tax gathcrer comes around and col
lecS OF on the deed OF trust ne before $40, but
this transaction, while before IL got only SIS.
Now the men possess no more property than be-
them oui and the Joint assets arc worth only the
cum OF $l.5U0 and yet the State levics and makes
them pay $a5, while before 1t only got sl5."
The statement or this matter would seem II he
suincicntto cause change in the law Our taxes
are too heavy a. they are. AT the rate OF SLED
this State, VIC will find the following result:
owns farm OF the value of $2u0C0-say lie
has an income OF i per cent. from the farm. His
~ u hn nf In rnsf 4
S3N; on tho surplus Income, that Is 5000 So
making n total OF S3n. The percentage of tax
,or inc taxable income is 81 per cent and the
In either words. FOR the privilege OF farming n
place of the value OF S20,OO0 In Virginia, a man
has to pay - i per cent. OF his income. In this
calculation the taxes on his personal property
necessary for the proper work OF the place are
not included. and he Is given nm income of Il pcr
cent, which X an unusual In flrmiuy. If
the value OF rcrsonal property necessary 10
propcrl farm farm of the valne OF $4,000 was
added and the income cut down - :. or 4 per
cent, which il Il fair indomc these days for the
farmer. the percentage or tax to the income would
he very much larger.
Another burden very much complained OF l. the
income tax, a. II l. often applied. For instance:
young man working on salary OF $i,2O0 dc.
tcrmincs to build home. The building of this
home will have the effect OF making him Il better
citizen and should he encouraged in every way
possible. The State, however, taxes him ir,t on
his lot and on his house. and taxes him on the
$500 which he Is using absolutely to pay for that
home. While this young fellow is doing what he
can To improve the condition or his fami ana
become good citizen. his ncirhhor may he tho
owner OF thousand acres OF mineral land which
II simply taxed n wild mountain land because IL
has never been opened and its productive value
has never been asccrtancd. The law IL against
public policy, !: il against all theories Of good
government, that men should he allowed TO buy
up the mineral lands IN the state, tho coal
lahds, ana holi them without paying practically
any taxes, waiting Tor Il rise In vnlncs
II the farmer allowed his farm to lie idle he
would not nc allowed 10 SAY that the farm F.. pro-
slDull tu ~ NJ.
II. lie would be told that his farm would pro
dncc II he worked IL and - Of value, and the tax
should be liked according to the productive value
and II should he the same in regard 40 the yast
mineral lands throughout the State.
am aware tn suCh tax would have to he
imposed iudiciors sly that it could not he levied In
way to drive OF Investments and dove lopmcnt
but believe it could he levied III such way a.
to force dcvc 'opmcnt
Il there any other business that IL con uctcd in
inc loose manner In which the State's business s:
Il there any private individual that had tho in
come from the clerks offices and from the notarvs
pnblic that would not make some provision bv
which the actual amount due by these could be
asccrtnincd: For Instance, the travelling auditor
know that the commissioner OF revenue is slip-
posed TO generally supervise the clerks ofIc, but
this Is. at best, superficial and inadequate. There
Is no supervision whatever OF the returns from
notarics public they can report large or no
amount TO the Statc-no one is the wiser pro.
vision that no acknowledgment should be good
unless memorandum of it was en-
tered in the clerks office of the county I
believe. wou.d be the means or placing thousands
Oh collars IL the State treasury. The income tn x
mas been abused and praised more thai any other
form of taxation. Ny own conclusions are that
every established business is worth more than IT.
tangible possessions would sell for the excuse
being represented by the good will Every pro.
icssiouai man has property in his clicntagc.
There Is only one feasible way OF reach NJ his
description OF property and that il The income
tax. A license tax docs not because the LAWYER or
doctor with practice reaching into the thou.
sands pays no more License than the lawyer or
doctor who barely pro ides bread for his family
There IL no Other way to%nagc the taxable value
al M
the wealth OF men or business ns comes from It's
good VIII, reputation, etc
To be equitable. however. this income tax
should not take account OF the income that come :
from property already taxed, or VIII, re The
income l. bcin" invested in taxable propcrty ~
mentioned II lew muIucnrs arO In regard 10 tho
young man building home. What Colbert
GALE he goose plucking system or taxation
should be avoided, that i, to tax to such an cx.
tent and in such way ~ will not Absolutely hut
as nearly az prudent. inpovcrish the system hnt
VIII leavc MN III Il position 10 stand further cx-
actions.
The canons Of Adam smith were convcnicnccs.
economy, certainty and equality. | do no; be.
!icvc that our TAX laws come up 10 this test do
not pretend NJ said in the beginning, to lie
nn!c 10 formulate and complete system of taxa-
non All have attempted 10 do l. to call the n
tcnton OF this association To the obvious and
open ianltS OF our system. The whole tax ques
non should ne referred to commission. Not
oniy the happiness of our people their pros
Pcrlty ana their development depends mon the
rl.ht solution OF this difficult question but the
question OF capital coming into the State is also
dependent upon it, The first inquiry made by
proposed Immigrants is in regard 10 the tax laws
II Will be found upon an examination OF these
laws thar practically every subject every dc.
sctiption or property that II man possesses IL
taxed; 'hni every work he is engaged in IL taxed.
and that in many instances il il doublv taxed
This statement IL worse than the reality he.
cause Oh account or the under valuation on nc
count OF cvasions and subtcrfngcs. our own pco-
PIC are not burdcncd "a the laws would induce n
stranger TO believe. but the knowledge that there
are snch laws Will prevent the incomI OF capi
tai winch Is 50 much needed nj this day and time
mic no; Wishing to he impcrtDcn II seems
that This preston Is too broad and too importaut
10 any lcgi stature engaged il the active businc. g
Oh Il legislative session 10 properly attend 70:
that Il commission should nc appointed who
conid 90 into scientific investigation OF the
bn