Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-12-07

own II, two years or more thereafter
when application is made for It's purchase
2. Those who own the land when appll-
cation is made for its purchase. but VINO
did not own it when sold for delinquent
taxes.
The first class can most assuredly nave
no Just right to complain. Under the
general law, a taxpayers land Is not
sold until the taxes on it are one year
mast due. Under the act of 1S97-'eS two
years must elapse after the sale before
application can be made for its purchase,
and then four months notice OF the APP
plIcation must be given before the right
TO redeem is lost, and in order for the
applicant to tax the party redeemlhg
with the penalty of s. and the cost OF APP
plication. notice of the application mus,
be given to all persons designated In the
act and it's provisions otherwise comphed
with. 0ewis VS.. Coons, Clerk, recently
decided by the Supreme Court OF APP
peals.) To do this. necessitates an exam
nation of the books Of the Commissioner
of the Revenue, as well as Of the deed
books i'm the Clerks Office OF the County
or CORPORATION Court. With such notice,
the applicant can have little hope Of S.
curing the land, If ii is worth the taxes.
and as the notice Is required as a favor
and protection TO the owner, who mas
been remiss, why should he not pay Tor
II? Without it. ne would probably lose
his land. Is there anything in all this
which Is wrong or even wlnks at cOnfisca-
ton? The Taxpayer has three years AFTER
his taxes are delinquent I'm which TO pay.
Can he expect the State to wait longer,
or his fellow-citizens longer, to bear MS
share Of public burdens? The pharisal-
cal and hackneyed old cry that the tax
lou n
Is no answer or excuse. Such cases are
unfortunate but widows and orphans
and the poor are required TO pay. and do
pay. taxes. If this is wrong the injustice
lies I'm the laws which impose taxes on
such persons, and not in the laws which
provide for the collection Of such taxes.
In the second class will be found all
cases Of real hardship which can occur.
And even here few cases, If any, can be
imagined, or possibly have occurred. when
are not attributable directly TO the neg
Hgence OF the owner Of the land at the
date OF the observation-disclosures, either
in failing to have his own evidence cf
title recorded or in neglecting to have
examined the title Of former owners, In
whose names the land might Rave been
sold. Mistakes may have been made, too,
and ii is doubtless true that some inno-
cent parties have suffered. This is IA be
regretted, but it is safe to assume that
there have been but comparatively few OF
such cases, and that in the future the
purchasers of land will exercise more care
and caution. If so, compensation viii be
found i'm immunity from loss, on account
Of titles defective otherwise than because
of delinquent taxes. Besides, such in
juries as have resulted from he law, cam
not now be repaired by its repeal, and It's
IL.
provisions which now prevails will not be
attended by a repetition Of the evils,
which have provoked such harsh criti-
cisms.
1t is not n perfect law, but If It has
made those who have heretofore shirked
or neglected their duties and RESPONSE
bilities as citizens more prompt I'm meet
ing them: If 1t enables the State to col
lect its revenues better than any law
heretofore tried; IL 1t tends TO prevent
an increase OF taxation upon the many
who have promptly contributed their dues
to the public Golfers, but whose conJribu-
lions have been insufficient to meet the
States demands, is it not better 10 re-
tain II than to try some new experiment,
and again embark upon an 'untried sea
of troubles?
If so amended as to require the appli-
amount TO be paid many of it's features
which have been criticised will be elimi-
mated, and with this amendment It is be-
lieyed that a fair and intelligent consid>
Grafton of the law will secure for IL the
approval of those who wish 10 promote
the welfare and preserve the honor Of the
Commonwealth.
In conclusion, Mr.. Editor, permit me
to ask that you ascertain and publish the
amount now due the State for delinquent
taxes on land, and what increase in col
lections from that source has resulted
from the acts of 1856 and 1878, and
for the years 1896, 1897, and 1898, al COM
pared with the three previous years. Such
information is easily accessible. and a
statute OF this Importance should be pass
ed upon in the sober light of reason and
facts. rather than in the din and clamor
of a thoughtess opposition. based upon
exceptional cases of imaginary or real
hardship. II. w. WINBORNE.
Buena Vista, Va.