The times. [volume] (Richmond, Va.) 1890-1903, 1898-12-08
THIS IL NOT POPULAR, BUT 1T Is
TRUE

The delinquent tax law, better known
as the land grabbers' act" has been de-
nouncel from one end of the State to
the other and nobody has had the to-
merity, if he has had the inclination, TO
say one word in its defence. 1t would
appear from the comments that we have
seen that this law was enacted solely I'm
the interest Of the "land grabbers" In
point Of fact, the law was conceived and
enacted in very different spirit All
other means devised to collect delinquent
taxes had failed, and it seemed to the
trainers Of the law that heroic measures
were necessary.
We are not prepared to say that the
law is by any means perfect and the
'1and grabbing feature is undoubtedly
obnoxious. We are quite satisfied, too.
that the law has worked a great hard
ship on many poor people. and it has
erieveI us that so many have suffered
but that some such law is necessary is
abundantlv manifested by the protests
that have been entered by the delin-
quents. Some such law Is necessary
not only that the state may have suf-
fcient revenues to carry on the affairs
OF government but as a matter Of justice
to those who do pay their taxes promptly.
Our Constitution provides that taxation
shall be equal and uniform. which means
that every man shall shoulder his just
proportion Of the public burden. 1t is
not fair to those who pay their taxes
promptly that the State allow others
through Indifference to be delinquen: for
wear after year and contribute nothing
towards the support Of government. The
delinquents hal fair warning that this
act would he enforced, and If they did
not heed it. if they thought that the
state was going TO continue to indulge
them as it had done in the past, it was
manifestly their own fault. The State
did not take snap judgment on delin-
quents as some have tried to make It
appear.
one thing Is very certain. Where all
other efforts have failed this law has
brought the delinquents TO terms and has
resulted in bringing a large revenue into
the state Treasury which was justly due.
but which all previous efforts had failed
to collect We say that the law has
worked a hardship on some people and we
regret it, but the unnecessary harsh fea-
ture Of the law can be corrected. and we
believe that in the course Of time it will
DO regarded as one OF the best laws in
the books. our experience is that In
diligence to Taxpayers is mistaken
kindness. Taxes must be paid at one
time or another and il is better for the
Taxpayer TO be forced TO meet his obli-
cations each year as they fail due than
by indulgence to have them piled up
until it is necessary FOR him to sacrifice
his property in order to pay off the ac-
cumulated tax.
The 2. eat defect Of the law in our
opinion, is that it bears only upon land
owners. If an additional provision could
be devised by which taxes due on per-
sonal property and which are never paid,
could be collected. it would be a Godsend
TO the State. Taxation IN Virginia would
lst be 5urdensome If all classes Of pro-
perty were fairly and justly assessed
and il all taxes so assessed were coll
lected. The burden Is not heavy TO bear
where every man bears his part, but
where some are Infes TO pay and where
otheTs-and many oners-escapc the
burden on those who do pay is doubled.
Far be it from US to advocate any law
that works an injustice on the people Of
tho State, but in general terms We are
frank TO commit ourselves TO the prin-
ciple that this state and every State is
sadly in need of some self-execuung
law which viii make every man pay his |
just proportion Of the expenses Of gov |
aruupnf