The times. [volume] (Richmond, Va.) 1890-1903, 1899-03-10
TIE Personal TAN.

The Memphis Commercial-Appeal be-
l.eves that the days Of personal taxation
are numbered II says that with the ex-
ception Of Holland every country in Eu-
rope has abandoned the tax on personal
property cas- an Impractical method OF
taxation" and that good many States
I'm this Union have followed the European
example. As 10 Tennessee. Il says that
there is a shadow OF a tax on personal
property but that the large exemptions
given each member OF y family have de-
stroyed the substance almost. II adds
that I'm states where exemptions are
small or non-exietng the personal prop
crtv tax is usually paid by farmers who
have horses. mules and other personal
property that cannot be hidden. while
the men with money and securities man
age TO elude the vigilance of the tax
collector
The New York Commercial Advertiser
reproduccs these remarks Of our Ten
nessee contemporary. and says that New
York has had much the same experience.
That no class of Taxpayers has insisted
more sfrenuously on the rigid assessment
Of personal property than farmers, but
that since "a Jaw TO this intent was enact
cd i'm New York three years ago, the
farmers have seen their personal effects
more heavily assessed. while money, notes
and securities escape assessment pretty
much as they formerly did.
There are some people who think it is
right to dodge the tax-collector If they
can. and We fear that the number IS not
inconsiderable They pay taxes always
under protest and never under the con-
viction that they arc under any obligation
To- the government 20 give zap a portion
of their income for the public use. They
look upon taxation as am objectionable
usurpation of authority. and they work
themselves mp 10 the belief that they are
right in eluding taxation at every posi-
BILE point Such people will not hesitate
10 make a false assessment and will do
SO without any pangs of conscience.
There are other Taxpayers who are cen
scientous in making their assessments
and who are disposed TO assess them
selves fairly. but who are i'm a measure
deferred by the knowledge of the fact
that their neighbors do not measure up
TO their obligations When the man who
is worth $4,000 discovers that he is paying
more taxes than his neighbor who is
worth $4,000 he is ready TO kick and
almost ready however conscientious he
may be. TO say that he too will dodge the
tax man.
The experience of Tennessee and New
York I'm this matter of personal taxation
IS the experience of Virginia and every
other State i'm the Union. we all know
we'll enough that there are thousands
and millions of dollars worth Of per-
sonal property in This State which the as
SCISSOR cannot get at and which does not
pay one dollar of tax from year TO year,
while the visible property Of the poor
man IS always assessed. We believe that
the great need m Virginia to-day is uni
formity in taxation.
II we could have in This state what the
constitution calls for, namely. taxation
that is equal and uniform" if all prop
erty iu the state. real and personal were
fairly assessed and taxes thereon fairly
and equitaby paid. the tax burden would
bear upon large class of poor tax-pay-
ers less heavily If an taxable property
m Virginia were taxed. We have no idea
that tine rate of taxation would exceed
soc. ON the dollar.
There is uo sort of uniformity about
nersonal taxation. but We confess that
we are not at AN clear ass TO what the
practicable remedy is.