Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1898-06-05
THE DELINQUENT TAX LAW.
A Member of the Legislature Writes
I'm Its Defence.

Of stir recently over the operation of the
law passed by the last Legislature with
reference to delinquent lands, and much
harsh criticism Of the law and those who
passed IT, and note in your editorial of
to-day among other things. the following
| language:
The object Of the law was to stimulate
| prompt payment Of taxes, but certainly
| nothing could have been further from the
intention of the General Assembly than
| to open a door for speculation at the ex-
pense of the unfortunate.
1t seems to me that this law Is criti-
cised unjustly, and I ask that you give
space in your columns for this letter in
explanation Of 1t, and Of the motives
which induced its passage, for 1t is not
one of those laws which are so often
passed in haste at the end OF the session,
and without due consideration. 1t was
under consideration in the last Legislature
for more than two months, and is the
best that the wisdom of that Legislature
could evolve TO meet the conditions that
existed. Permit me to call attention to
what l may term elementary principles
in taxation:
LIST. The object of taxation is not to i'm
pose burdens upon taxpayers: but is to
raise money for the support of the gov
eminent for common protection; of the
schools for the education Of our youth.
and of the public hospitals and other in
stitutions for the public good.
I'd. The State has no right to relieve
one man or piece Of property from this
taxation, unless II is going TO relieve all,
a nd 10 do IN. No oil chn tff1 Ia
made to pay.
With these principles in view, and re-
Numbering that the law in question only
applies to land on which taxes have not
been paid for three years (and surely the
man who owns land cannot say that he
has nothing with which to pay taxes,
let us review briefly the history of our
recent laws with reference to delinquent
lands.
Prior to January 20. 1896. the laws Of this
State pertaining TO the collection of delln-
quent taxes on land were of such nature
as to make them largely imperative. 1
cannot here go into all the details Of the
laws, but suffice 1t TO say, the law giving
the right Of redemption where there was
a tax sale was so generous that in nine
cases out OF ten a man gained nothing
by purchasing at tax sale, for the owner
Of the land would in the time allowed.
redeem, and the purchaser would have
all his trouble for nothing. Hence, people
stopped bidding at tax sales, and nearly
ali of the land was bought in by the
Commonwealth and remained on the de-
hnquent lis at the Clerks office, and
delinquent taxes began TO pile up at an
alarming rate. Many people, particularly
some OF the land companies whose hold
ings were not at the time profitable, pur-
posely refrained from paying the taxes.
hoping thus to gain long time, and posi-
bly, TO ultimately be practically free from
the tax To remedy this condition, the
Legislature passed an act, approved Janu-
airy 20, 1856, providing that where land
is purchased by the State. and has not
been redeemed for two years or more,
that any person might make application
for 1t and notify only the person in whose
name the land stood when returned de-
linquent, and then If the land was not
redeemed in four months, the applicant
got deed for IL. The effect Of this law
was unjust in the extreme In some in
stances. No one made application where
the land was still held by the person in
whose name 1t stood at the time il was
returned delinquent, for the would-be APP
plicant knew that when notified the
owner would redeem rather than lose
his land, and he, the applicant, would
the land had been sold since 1t was re-
turned delinquent, he would make appl-
cation, give notice TO the former owner,
in whose name II stood when returned
delinquent, but who now has no interest
in II, and, after four months, get the
deed and dispossess the present owner,
who had had no notice Of the application
and no opportunity to protect himself.
This was manifestly unjust TO him. For
some time no one seemed 10 "catch on"
10 the possibilities OF the law, but in 1897
a syndicate from the western part OF the
State did see the point, and managed,
before the Legislature met, to get lots
of land by this unjust provision. A tre-
mendous howl was raised. and as soon as
the Legislature met in December, 1897, the
matter was taken up, a stay law suspend
fng the operation of the law of January,
1896, for sixty days. was passed, and,
finally. after more than two months cen
slderation, It passed the law we ara now
considering. In passing this law the
Legislature had TO keep constantly before |
1t these two Objects
LIST. That everybody who had any inter- |
est in the land upon which the taxes were |
delinquent should have notice OF a pend |
ing application, in order that they might |
have a chance TO protect themselves by |
paying the delinquent tax due the State, |
for no mans property or interest in pro- !
perty should ever be taken from him /
without notice and opportunity TO pro-
test himself.
I'd. The law must be so kept that every |
person desiring 10 do so should be en-
to make applications for these
lands, SO that the State, coun-
ties, and cities would thereby receive
what was justly due them.
Hence, In view of these objects, the
first provided that all inter-
ested in the land must be notified OF the
application-that is. the one in whose
name IL stood when returned delinquent.
the present owner and any one holding
deed OF trust thereon. thus giving every
one who had any interest an oppor-
tunity TO protect themselves. But as soon
as this provision (and a just one IL is)
was Incorporated into the law, this ques-
lion arose: VIII not this requirement de-
feat the second object above-stated?
VIII not this requirement discourage al
most all applicants. and leave the de-
inquent land still delinquent. as hereto
fore, with the list constantly growing
anger? IL an applicant was confronted
with the requirement TO notify all In in
.erest then he stood but little chance OF
getting the land. for In nearly every case
'oms one In interest would redeem. and
hen all the applicants trouble would
De for naught. and with such probable
les confronting applicants, no applica-