Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-12-01
STATE TAXATION.

The Johns Hopkins University will
shortly issue a volume of it's series of
historical studies, devoted to State taxa
ton with particular reference to the
Southern States The writer's viii outline
State taxation in Maryland, Virginia,
North Carolina, Georgia, Mississippi
and Kansas.
This is splendid field. and we trust
1t will be exploited well. At present
sources of information are difficult of ac-
ress. They are buried under heaps of
laws. customs. and rules and regulations.
A year ago the question arose here
whether the State Government Of Vir-
ginia was more expensive than that Of
North Carolina or Georgia, and though
It was argued by men Of ability. we
doubt whether the public was much the
wiser after hearing all that was said
upon the subject.
To begin with, we did not know then,
and do not know now. what is the ave-
rage rate Of taxation state and county
or city, paid by a citizen OF Virginia. Nor
shall we ever know precisely, so long as
10 many taxes or dues are collected in
the form Of fees. Again, for instance, in
Georgia. the counties contribute very
little to the fund for purposes Of public
education. The money comes chiefly from
the State Treasury; but not so in Vir-
GINA Further, we find in one State that
certain expenses are charged against the
counties, while in other States they are
charged against the State itself. All
these things make comparisons very diff
cult
Tho Johns Hopkins publication ought to
take UP this phase Of southern taxation,
and IL II throws light upon it, its work
Will become a reference-book in all Of the
Southern States At present almost any
statement, comparing taxation in two or
more states, will go" because the in
formation is not at hand to contradict
assertions that may be made with some
show Of authority. But. to begin with,
he who undertakes to make comparisons
should know what rule prevails In as
sessing iands--whether they are put down
for taxation at their fun value, or at two
thirds Of their value, or at half their
value. This information is very important
Another phase of taxation that ought
70 be discussed is as TO the proportion of
taxes paid the State by cities, towns, and
villages, and by farmers. Here in Vir-
ginia many farmers are under the i'm
preston that agriculturists bear the
chief burden Of taxation. The contrary is
the fact. They probably do not contri-
butte more than one third of the revenues
of this state.
And then there are many counties IN
Virginia. as in Georgia, that draw out
OF the State Treasury for purposes Of
education, and for criminal expenses,
more than they pay in!
We End, too, that the impression pre-
walls in this State that State taxes are
higher in Virginia than they were just
prior 80 the war. That is far from being
toe fact. County and city taxes may be
higher. but state taxes certainly are not
For some years before the war the State
rate was 40 cents upon the 500. IL Is the
same now. And whereas our public-school
system was insignificant then. it is now
doing a great and good work. Our State
contributes now. In divers ways. about
81 $4,000 per annum to purposes of pub
lie education, school and collegiate.
But 20 return 10 the Johns Hopkins
book IL Will. no doubt, be valuable
work. IL will be OF inestlmable value il II
viii present some basis OF comparison
between the rates and systems prevailing
IN the different Southern States. We
dare say that the system OF leyylng col
iecfiDg, and accounting for taxes In this
State is sntiquated. and in some respects
IRRATIONAL, but we find II difficult 20
rsAke changes. Certain II Is. we have