Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-02-23
why Not Cut the Knott

To the Editor of the Dispatch:
The Legislature abolished the Land
Office because it was no longer neces-
sary. and by doing so saved a small
amount Of money. 1t might easily abolish
more modern office and save a much
larger amount. By act of March 4, 1895,
examiners of records were created. Said
examiners were to be commissioners in
chancery. They were to be paid one tenth
of per cent. on all funds in the hands of
courts or fiduciarieE that they reported
The State tax is four tenths of l per
cent. on these funds, so the examiner
got one fourth of the State tax on what
he reported.
The Legislature Is at present consider
ing amendments to this act, the question
being as TO whether the pay to the ex-
aminer shall be one tenth of l per cent
or one fifteenth of l per cent.-in other
words, whether the State shall give one
fourth of its taxes on these funds or one
sixth Of said taxes; and the Legislature
is also considering whether the examin-
ers should be appointed for each county
or each circuit.
Why not cut the knot, abolish the office,
and save a good many thousand dollars
TO the State. If the same end can be ac-
complished in a more simple manner and
without q dollar Of cost TO the State?
This can certainly be done easily. BY
law Code, section 2679), If the fiducary
fail 10 settle his accounts within six
months after the expiration Of year
from his qualification, he forfeits his COM
missions. Why not amend by requiring
him TO exhibit his tax receipt upon such
settlement, and if he fail let him forfeit
his commissions and be made personally
responsible for the tax? If ii be said this
will not induce him TO pay the tax, it may
be answered that in the loss of his COM
missions he loses fifty times as much
as the examiner loses by not reporting,
and in being compelled TO pay the tax
himself he loses four times as much. So
there is at least as much reason for sup
posing that the fiduciary would do his
duty as there is for supposing that the
examiner would do his
But 1t is the duty of commissioners Of
accounts within twenty days after any
term of court ends to get from the Clerk
a list of all fiduciaries who qualified at
that term Code. section 267D, and sec
ton 267S requires the commissioner to |
make them settle. and upon such settle |
ment the commissioner ought TO make the |
show what estate is IN his hands |
and show what IL consists Of and il |
would be easy to require the fduciary to |
show what this estate consists OF on the |
list day of February OF each year. So |
the machinery is already provided. 1t Is
familiar to the people and to the courts.
and could easily be made efficient. and
he cost would be little or nothing in
each case and the estates would pay II
as a necessary part Of the costs OF ad-
As to funds in banks to the credit Of
courts and securities held by courts. let
the Clerk Of each court keep a ledger
lust as any businessman would do. and
IS is actually done in the Richmond
,hancery CORTLAND ii would be far
more simple than the present method OF
ookng over order-bonks and files OF
,hancery papers to find what 10 tax. The
Clerk would. I'm n few hours, from such
book give all that the examiner"
Gould ascertain IN as many weeks.
OVERTON HOWARD.
Richmond February I'D.