Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1897-12-19
Tax Titles and other Legal Loop
holes.


To the Editor Of the Dispatch:
The prompt action OF the Legislature |
in suspendlng the operation OF the deln-
quent land law. approved January 2s 1895,
IL highly commended, and will give relief |
to a large number OF people in this SEQ
ton Of Virginia.
1t will be said that purchasers or land /
should employ a lawyer to examine the
titles. This is not customary In the |
county, but the people are now TO some
extent being educated up to the necessity
Of Il. But an attorney with experience
in that line will say that it is with the
greatest difficulty and after most
searching investigation in a county clerks
Office that he can get these tax matters
absolutely correct. Sometimes lands are
reported delinquent when owners nave
receipts for taxes. have before me now
receipts for taxes for 1s9O-'n on lana
situated on Dan and Staunton rivers, In
a neighboring county, but reported by the
County Clerk to me In July, 1877, as de-
linquent for these two years. The dates
of the receipts are December "a, 1891, and
October 10, 1892. and they are signed by
the Treasurer OF the county.
No one denies the fact that the owners
of the land should pay taxes for the sup
port of the government, but the State
should protect and not Cypress any class
of it's citizens.
Let a. law be framed so as to give all
parties interested proper notice before
| sale is made to any one man without
] competition, who, by association with
county officials or superior intelligence,
finds out a legal way to get valuable pro-
| perty with a small expenditure, insignin-
| cant returns to the State, all prospective
profits to the land Spectator, and to the
annoyance and oppression OF innocent
purchasers and owners.
! Another great loss to the State besides
the delinquent land list is the inefficient
work of the commissioners of the reye-
| nue. In listing personal property. They
| never get ALL and many people altogether
escape. In making off the list for cor
poration taxes in this town 1 have found
the names of people with considerable
personality living here. and the County
Clerk reports to me mot on the county
list" This condition of things. no
doubt, exists in other parts of the coun-
try.
The Auditors report for the year end
ing September 80, 1897, shows that the
| adjoining county Of Charlotte. with a
| total population OF 1907, has personal
property for 1887 assessed at $6S6,527, while
| Mecklenburg, with a total population or
$3.50 Doth counties by census of lSgO).
has personal property for 1897 valued at
$685., 260 although this county has three
large towns and five banks, and is re-
garded as wealthy county. The show
ing OF the Charlotte commissioner Is very
creditable, while that OF Mecklenburg
must be radically erroneous in valuation.
An officer OF this county, In position
to know, told me q few days ago that he
had no doubt there were over sl5o.cVO
worth OF personal property In Mecklen-
burg county not listed for taxation. and
there should not be a difference of S2S.l6'
in favor OF Charlotte. Here 1t Is EVIL
IDENTIFY imperfectly listed"
Commissioners OF the revenue should
be appointed by the county judge or tbs
board of supervisors, and men OF business
qualifications selected for this important
position. They are generally voted Tor
on account Of personal popularity or
| local political influence. without rerer-
epce TO capacity. For this district q
colored man is commissioner, whose in
, tentions are good, but he is deficient In
, education and competency for the Intel
ligent and thorough discharge of the du-
ties of the position.
One commissioner for each magisteria
l |
taxation. This is verified by the counties
. OF Augusta, Rockbridge, and Rocking
, ham. which have a commissioner for eacl
, | district, and the result Is for the
, three counties the splendid showing
, for taxation of personal property amount
. ing to $3.50 ,626-about one twentieth
of the total of the whole State OF Wiz
, glnia.
An equalizing board for the assessmen
of lands would also be valuable I'm
| provement on the plan of leaving TO tn
| arbitrary dictum OF one assessor. SOM
) lands are placed too high, while other
, | are placed too low. A man may appl.
10 the County Court to reduce his assess
ment, but cannot recall an instance
. one who asked for an increase.
II all the personal property was as
! sessed. and the value Of improvement
= erected during the year added to tn
value of the land, and the Commissions
, of the Revenue were required to make
personal call on every man and woma
/, liable to taxation and to administer tn
a prescribed oath-very seldom done-ther
|. would be q wonderful increase In reve
nues.
Then the Treasurer should be hel
. strictly responsible for every accoun
= where there could be found property o
. the premises 10 Hldhe tho e"AeS ~ 'O'
!, and sale. Indulgence and desire no
q to annoy people often cause o KIND
hearted Treasurer or deputy to impos
!. a heavy loss on the Commonwealth whe
a 1t could be avoided by prompt action.
Every man who pays his own take
:, thinks everybody else should be made
= do likewise. and that all should shar
. their proportionate burden in providin
the State and county with means to dis
charge their obligations and properly cor
duct the affairs of government.
THOMAS d. JEFFRESS.
:, Chase City, Va.