The times. [volume] (Richmond, Va.) 1890-1903, 1898-11-18


Water works. markets aud cemeteries,
an OF which undertakings are. as shall
snow In a subsequent article uupfontaDie
ones and burdens upon the taxes and or
sundry receipts from accidental sources
such as judgments, payment by the Viz
ginid state Agricultural Society Of 5000
which represents the only money which
the city will ever receive IN reduction Of
the debt Of $1,000 owing by that Society
to the city, and the balance OF which
debt Is total loss. and OF payments by
the street car companies Tor their prlyl-
loges.
Let us now consider what burden this
sum OF S96L2 ij collected tn the shape Of
taxes represents TO the taxpayers indl-
vidually and how 1t compares with the
burdens imposed upon taxpayers in other
cities In this country and with one city
Of like size IN England. Tho population
OF the city Of Richmond in 1897 was ac.
cordlng t0 The report OF tho president
OF tho Board OF Health. l03 800 The per
capita taxation I'm that year amounted.
therefore. 20 $3.50 per year The per
capita taxation Of Philadelphia is si2 Be-
per year. The per capita taxation Of
Baltimore IS s175 per year. Tho per
capita taxation Of Atlanta is $50 per
year. A comparison with these cities.
without having regard 20 other factors
than the amount OF taxes collected, does
not show Richmond IN "a very unf1v0ra-
bic position. but such n comparison is
not a fair or correct one. The character
OF tho population and the basis OF as-
eossmcut are vital factors I'm making n
true con rarison. ana tho fact Of thoro
being other burdens than those included
In tho term taxes" must Doe taken into
account I'm Philadelphia the population
ie almost wholly n white population and
the people are almost all taxpayers. Tn
Baltimore whilst there rs n considerable
c0ltred element. vet &c bears only n
small proportion 10 tho whole poDula-
ticn. In these two cities n per CAPITA
comparison without regard 20 other
questions may be taken to he n fair
one Tn Richmond the facts aro so dir
ferant that such n comparison is wholly
fallaci0us and so also m Atlanta Here
OF our population of 103 No 1900 arc
col0rod These are almost wholly non-
taxpayers. Tho burden OF taxation is
therefore. nearly twice as heavy per
capita on tho taxpayers here than ON
the face NJ the account 10 appears t0 be-
Practically having no regard 10 other
factors. our taxation AS equivalent fo
$40 per capita on the actual taxpayers
ln Atlanta. for the same reason. the
burden is equivalent 20 Slj per capita on
the taxpayers. But even this does noe
show the full burden here our nAs.sAot
taxation is me fuil saleaoIe Nalue or me
property taxed ana ln many cases rom
me iact that inc last valuation having
been made in boom times. DO is even
much more than the present TUT Fi.l''
ln northern cities and states taxation
ls rarely based ON moro than one half
~ the saioable value " the property
taxed and iu many cities and States does
MOE amount even 90 this nrounrf'nn AS
rounarol therefore with phrld.'Dh.9
o.,r +evo+fo, hora a. eoufvaiar. to s9s
NOR r.nffa an tho t9ynlvers as AGAINST
fl2 "a in fb9f cftv.
I'm Atlanta the same conditions pre-
raIfoI untU last wear. when new vaIul-
,.o, ms mai. ~, n moro oor.fabio basis
rosu.tinq I'm "A reduction of several mill
lions I'm the taxable value OF the proc
rortv. but even vet The ncr capita taxa
lion I'm Atlanta may fairly De- placed at
t,- ,s arafret our t72
There BE- ,-af another factor which
ouobt to be taken into account Here
gs have , system Of licenses imo0sed
w. ,,,,r,. ,,..~,. ci9.s az ,rofoseionqf
ana tnsirc.s me-, r.sfob fs onlv taxa
49, t ..-.,.-- e..,,., AMI ,f,+ 81. r,.rt
.'o' '.i .,,i.., f.r,i,..l
''.'1s Oh "i' .'t J., -'
ony by lh' oi7'Ie,l'" ON
or the cry Doul-u Wi,loue 1'
o'Hei lllNN 'i"t ,''"'
Tern OF IaAtI'h la Vuly ''t'f
iAat tyranny eAet-l7eu ny ''- MUS DO
me mlodle ages III E.'s anu ""..' u. a,
sileIalcn or payments Hi'"" I'D "l''
fecly. merchants were sI'u,.t ,l'i''.p III.
ana given the privilege or plunt-'ll.5 ''.o
people. - lnls c,.y lI9r.l.. ..,'' -, .,,
el tdAIis y "l- ..o,,- r., .,- 7,b',i,,r5 fsri
.1.li.i,, g., tbo nor c7nffa .aN-
..,-.,.lr. 80 gor,a-
-..'" on We ....f ca. -.rf,, All.
..iAS over ~ ~ ..,,i,,,4 ,,,
ilioNai ANi.''" ."' ~, ...,
greater iehtHl5 i.'iH ,,' Wy
ment IMAM those VINO pan" ITO p''' "- '''''
license tax.
Iu New York no slch license ,aA is
imposed. The city is only 700 ga" u"
welcome within MS oounoS an VINO 't'
anxious 20 do business ll1i' ano ~ ~
The general prosperity. lh n''H"' 'p'l-'
fna license taxes are very h"i"'i i'i @ino-','
and are graded on lne cAi.'il lHF ,'o".
On t-lNl cipiiai fnlitd1ipllA I"7i -''iH'
only pays 10 the state NJ fehns1 iFi-.la
and 90 the city Of Philadelphia toeeIn-
er a tax Of $3.50 per year. Even ln
Baltimore where % system or licenses la
BOO forco merchant only pays ahoii Two
thirds Of tho amount paid in this city. ln
Atlanta the license system IS even more
aner0us than in this city. I'm fact The
further south we go the more oucrous
and o1i0us is the tax imposed and Che
system Of taxation. When 10 such buzz
lans as ! have shewn are imposed on the
.nv r~rnre fu fhIe CITY ara added tho