The times. [volume] (Richmond, Va.) 1890-1903, 1897-12-02

pay or guards. The expense OF supporting
prisoners In jail constitutes large an
nual charge on our treasury.
recommend that this matter be care
fully considered. with a view Of reducing
this item OF expenditure. II II can be
properly done.
STATE EXPENSES.
On the LIST day OF January. 1902, we VIII
pass from two 10 "A three per cent in
terest rate on part OF our public debt
which will add $4,000 to our present in
terest obligation.
The expenditures Of tho State now arc
equal 10 her revenues. We must preserve
the credit and honor of the Common
wealth. and be prepared TO meet promptly
our contract with our creditors four years
hence. We must economic as far as pos
sible. cut down our expenses wherever II
can be done with proper regard to the
administration of the law and the impera-
tive demands of the state. The General
Assembly at it's last session made some
advance I'm the reduction OF criminal
charges, and by virtue OF It's legislation
there was a saving OF ssj 900 during tho
fiscal year Of 1857. How much farther
you can go I'm that direction or along
other lines and keep within the provisions
OF tho Constitution can only be determin-
cd after careful thought and critical in
of taxation can be discovered and that
more revenue can be derived from the
subjects now taxed without imposing OPP
pressive burdens.
would respectfully recommend tho
appointment OF a special joint committee
to look into the various items constitut-
ing annual charges on our treasury, and
10 suggest means for increasing our rev.
enues 50 that you may have before you
i'm succint form such Information as may
enable You to determine deliberately
wherein there may he savings. as well as
additions to our revenues.
DEPARTMENT or AGRICULTURE
FERTILIZER TAX.
From the report OF the Commissioners
of Agriculture I find that the total real
lied last year from the fertilizer tax was
only $500. which was less than in the
year 1886. yet the sales In the state
reached los. 79s tons.
The Commissioner calls attention 20 the
handsome revenue the state OF North
Carolina receives from the same source
and gives the following striking hgures;
lSo2-Tons sold. l04 17S-taX collected, s26
IS9S-Tons sold AS .i66-tax collected, 1885,
Issi-Tons sold. 131. 2i3-tax collected, t2 $50
lSg5-Tons sold, li.20S-tax collected, sZS,oo,
lSq6-Tons sold. lS7 2i9-tax collected, fi6,S57
lS97-(ten months)-
Tons sold. 2l3.O55-tax collected. $50. 79i
II will be seen that North Carolina.
under A tonnage tax Of twenty-five cents
received on 2l3 055 tons. the sum OF SO,f9i
while virginia. under her system on l9N.-
7aS tons. received the insignificant sum
Of s. COO.
The farmers Of Virginia pay as much
for fertilizers per ton and buy nearly as
much as the farmers of North Carolina.
vet that State collects from the manu-
facturers ave times as much tax as VIZ
glnia This is a loss 10 Virginia, and no
gain 10 the farmers. In fact ! am in
formed that this State realizes less reve-
nue. for the quantity OF fertilizers sold
within her borders than any other State
In the Union. Here is presented an op-
portunity 10 raise additional money 10
meet the demands OF our State govern
ment. and feel sure you will avail your
selves OF It,
I recommend an amendment OF the act
regulating the sale of fertilizers. APP
proved March g. 1894. so as to impose
tonnage tax upon all sales made in the
state. and requiring every package 10
have tax tag appended thereto before
the same is delivered TO tho purchaser.
The Commissioner OF Agriculture takes
n cheerful view OF the future and thinks
that conditions have greatly improved
within the last twelve months. and that
our farmers have no reason 10 he dis
couraged. lie refers to the fine YIELD Of
wheat and the good average OF other
crops. and the paving prices which all
our products are bringing. His report
abounds in interesting matter and sugges-
lions worthy Of thoughtful consideration.
I commend il to YOU for perusal
THE OYSTER LAWS.
Virclnia's wealth in her waters can
hardly be overcstimated. She has 2Ol.
2lG.3 acres OF natural oyster beds, rocks
and shoals. and 10000 acres OF planting
ground and from this immense area she
has received as revenue for the years
1891. 1896 1896 and 1897 the iuhniteslmal
sum Of sl3i G}03S (which was more than
i'm any previous four years.. and the eX-
pense Of maintaining the police vessels
and executing the law amounted to sil6,-
SS5lO. leaving a net balance OF only S4.-
7i52S In lS96-'07 the receipts from the
oyster tax were s29. $3.50, expenditures,
S3l 693.43.
That there is something radically wrong
in a system Of taxation from which the
State derives so little revenue from such
immense wealth every reasonable man
must admit. when he considers the multi
tudc of people who are engaged every sea-
son I'm catching and selling oysters and
conducting a lucrative business therefrom.
What, then. is the trouhle2 ] will en-
dcavor to point out the difficulties in the
way.
Constitutional Provision -Article X,
Section ?. OF our Constitution declares
that mo tax shall be imposed on any
Of the citizens OF this State for the privl-
lege of taking or catching oysters from
their natural beds with tOngs in the
waters Thereof. but the amount of sales
OF oysters 50 taken by any action In
any one year may be taxed at "A rate
not exceeding the rate OF taxation i'm
posed upon any other species Of property
Prior 10 the present Constitution, no
such limitation had ever been placed upon
the power OF the State over her waters.
This provision Is wrong IN principle, and.
in my opinion, would never have been en-
grated upon the Constitution by con-
vention OF truly representative men, and
would never have been adopted by the
people but for the peculiar conditions
that surrounded them IN 1869 when the
Constitution was submitted for their rat-
hcation.
The waters Of Virginia and their bot
toms and all that they contain are her
property and, IN Justice 20 the people az
large. she has no right 10 donate them
TO any citizens or class or citizens. d.
rectly or indirectly. As well might the
Constitution declare that any citizen may
go al will upon the lands OF he Common
wealth and cut timber and carry Il away
without charge. The section. In effect.
turns over the use and occupancy Of the