The times. [volume] (Richmond, Va.) 1890-1903, 1897-05-04
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United States.


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United States.
Editor of The Times.
Sir.-Havlng In previous articles snow"
the standing OF the people VINO auh'''ls
ter city government In England anu
the form CT charter unde- wnich 'hcy
act before proceeding to institute com
harrison between the city government o.
n CITY I'm England and here II Is neces-
sarv that / should explain the system
OF taxation In force In England IN oroer
that a true understanding may be han
of the proposed comparison. In Engianu'
as | explained In my last article taxes
for local purposes are called rates "niis'
taxes for national purposes are called
taxes The system OF taxation for all
local purposes I'm England is based on
the annual value OF the property taxed
and not on It's capital value. The law
under which local rates are assessed IL
one dating back TO the time or queen
Elizabeth and requires that all property
sh III be assessed for taxation at such
a sum as the property would REASONABLY
rent for from year TO year. less such an
amount as would be required TO main
tain the property In repair so that ic
would continuously command In the mar
ket the value upon which the tax or
rate is assessed. This principle would
seem to me to be much more eouitaolc
and sound one than that adopted In
this country OF placing the assessment
upon the capital value OF the property.
What is the capital value OF piece OF
property at any time is difficult ques-
ton 10 be decided. depending largely upon
the demand in the market for invest
ments OF that character. It's annual
rental value is sum usually easily
capable of ascertaining either by inc
amount at which IL is actually rented
at the time or II occupied by the owner.
then by comparison with the annual
rental value of nearby property tnea
occupied End producing a rental. haV-
ing in either of these ways ascortalned
the annual rental value OF any piece
II property a deduction varying from ID
TO - per ceat. according 20 tha charac-
ter of the property. that is TO say wheth-
or II be new or nearly new or old anu
thereby costing more Cor repairs, Is mao"
10 cover tie assumed annual loss Oh
repairs 10 maintain the value and the
assessed value for taxation is arrived AT.
Upon the value OF ell The property In
city or county so arrived at all taxation
IS levied and the amount OF the tax or
rate as 1t is called Is made payable by
the occupier Neither city, county or
the national government levies any tax
alton whatever upon the personal prop
erty of any citizen whether In the shape
OF furniture, stock I'm trade. machinery.
capital invested in business. money lent
on bonds or on deeds of trust, nor has
any city, county or government any
power to levy or impose any license
upon any class or classes Of citizens or
any individual citizen. The national gov
eminent levies an income tax upon the
annual income of every citizen ana OF
every corporation In excess of $3.50 per
year from whatever source the income
be derived, and also requires payment
Of a license fee from all parties VINO
sell goods subject TO payment OF ex-
else or internal revenue duty, such AZ
wine, beer. spirits, tobacco. etc, when
license fees vary according to the annual
rental value OF the premises occupied
for such sale. Local authorities, sucn
as city and county governments, have
only one source OF income outside what
ever surplus profits they may make ny
manufacturing their own gas and cleo
tricity. supplying water or running street
railways or from property owned by
the city or county and this source Is u
rate levied upon the annual value or
every house. store factory or other ten
ement within the city or county. when
late must, as | have said, be paid by
the oscupier. This system seems tho
equitable and equal taxation OF every
citizen and under the system Of house
to house collection I'm force evcrywhere,
further insures the payment CT the tax
or rae within the year OF assessment.
Such a thing as a delinquent tax list
% NH IN I'll N
England. Every rate is levied for year
and the whole OF TIE amount OF sucn
levy is collected by collectors. not by
mere receivers, within the year either
by the voluntary payment OF the amount
due to the collector when he calls or by
the sale of the household property oi
goods in the factory or store OF the tax
payer under an order obtained ~ tne
cry or county authorities from the mag.
istr ties. Any parties who in the opin-
ion of the city or county council are
paupers and too poor 10 pay may be
exempted from payment and the amount
OF tax exempted must be written on on
the books OF the city. Unoccuped prop
erty Of any kind is exempt from tax
alton during the time IT Is vacant. Tie
owner deriving no income from 1t PAYS
no taxation and there being no occuplcr
nothing can be collected from him.
Before new rate can be levied by
any city or county authorities the old
rate must be closed and balanced on the
books OF the city or county. Hence there
are no delinquents and no dellnquent
tax collectors. The city or county knows
exactly what its income is and carries
forward doubtful assets on It's books
and no purchaser OF any property has
any risk to run OF being called upon
10 pay back taxes or rates Such sys-
tenn as this invites the investment OF
money in city or county and the devei-
opment OF its prosperity and the come
fort Of its citizens. No man hesitatcs 20
FIJI his house with every article OF fur
nture and luxury which can conduce to
his home comfort and enJoymen, nor
10 fiji his store or factory with goods
or machinery or invest capital In his
business. The tax gatherer has nothing
TO do with these things
J. +. JACKSON.
Richmond. Va. April 81 1897.