The times. [volume] (Richmond, Va.) 1890-1903, 1899-02-11
THE DELINQUENT TAX LAW

Editor or Inc Iimts.
sir.-I see from your columns that You
favor the law now IN force IN this STATE
for collecting state taxes, known as the
land -grabbers' law" There Is one iea-
ture az IL concerning which ! desire 20
make some inquiries and l VIII bilng out
this feature by a case IN point: \ very
moor widow with two children owns the
small house I'm which she lives In tins
city upon which she owed taxes amount
ing 10 $40. But she was Informed that
some one had made application to pay
these taxes and that she would have 10
pay this person the sum OF s. and would
aiso have to pay the costs 50 that the
sum total OF her Indebtedness was us In
stead OF so. the amount she owed me
state This woman. by going ont ann
sowing. or bv doing any sort 81 work
she could find, and by sending out one or
Her little boys To work where he could,
barely secured bread FOR herself and
children But this law required her 10
nut s. into the pocket Of some one VINO
probably was already rich. because, for
soOth. he had put in an application 10
nay her taxes Now. what | desire 90 ask
IS why should this law have any such
feature as this? Is IL necessary II SO.
I shall be silent. but II not. it is my pIr-
pose 90 denounce It,
Inasmuch as You have advocated this
law. ! suppose YOU understand IL ant
possibly can throw some light on TINS
,oint. ] wish TO be sure OF my ground
.,efore ] take an aggressive position
against il. b. VI. BECHHAM-
Richmond. Va Feb. DO 1882
This does seem I'll hard case but there
are two sides TO Che question. and we
shall try 10 state the other side fairly
and impariially. our correspondent. be-
ing minister Of the Gospel and a juss
man. will agree with us that every pro-
perty owner In Virginia should paw his
taxes promptly and that it is tho duty
OF tho State TO make each citizen bear
his lust proportion Of the public burden.
II is manifestly unfair TO require one
citizen 10 pay bis taxes each year as they
fan due and TO indulge other citizens in-
definitely The tax laws in Virginia nave
been very lax. and the state has been re-
miss in its duty towards delinquents.
For years and years this question was
discussed at each session Of the Legisla-
turc. and 10 seemed TO be almost inn
possible to formulate a law which would
make the delinquents pay up and yet
not bear harshly upon them. Under the
old system men could dodge the tax coli
lector indefinitely. knowing that if their
land was sold Tor taxes they could redeem
IL al pleasure by paying mp. In this way
The ,l,iinouent list grew from year to year
until il became alarmingly large, and as
the state was nearing the time when
its interest charges would be increased.
it was deemed necessary that some
heroic measure be adopted to brins the
lelinouents to terms and TO get from them
money that had long been due the State
and was not forthcoming And thJs 1t
was that the net of February u, lN.S,
known AS the "laud-grJbbers' acL' pass
Cd the Legislature
The act has served is purpose we'll.
IT has brought the dehnqueuts 90 terms
where AN other measures failed. and ALL
though it has worked apparen, hard
ships in some cases. it rs nothing ike so
harsh "a law AS 10 has been represented
TO be-. 1t does not by any means take
snap Judgment upon the people, as would
be- inferred. Under the present law lands
i'm VIRGINIA are assessed Oh February LIST
NJ each wear. cannot be returned delin-
ouent until June 18th of tee following
wear and cannot be sold for taxes until
November-one year and nine months
from the date of assessment. III then
sold for taxes. the owner has the right
to redeem his land within two years
from date Of sale. Thus no outsider can
even apply TO buy such land from the
State until three years and nine months
after the taxes were assessed. In other
wo.ds. the so-called harsh law IN Viz
ginia does not begin to operate in any
case until three years after the taxes are
due and until nearly four years after
they have been assessed.
Now. it does seem to us that when the
state has INDUCED delinquent for three
years It is right. not only in justice to
the state but to those who pay their
taxes promptly. that he DE made to pay
his dues.
II IS provided therefore that three
years after The delinquent taxes are due
outsiders may come in and apply to the
state for the purchase o. such lands by
paying the amount Of taxes due. together
with interest and costs A form Is pro-
viIcd oy which application for the pur-
chase OF such lands may be made. re-
qulins that applicants shall serve pcr-
soual notice upon the owner OF the land
delinquent and upon all persons who by
mortgage or otherwise may have any
claim upon IL. that be has made applica-
ton TO the state TO buy it in for taxes.
1t is q troublesome job. and members Of
the Legislature reasoned that there would
be few applicants for the purchase Of
delinquent lands unless the applicant
should have a guarantee that he would
in any event. be paid for his trouble.
Therefore il was further provided that
any such applicant should in each case
receive FOR tho trouble OF serving notice
"a fee OF s.. to be paid by the delinquent
II is this fee that has kicked up all the
trouble. Il is the only feature OF the law
thar can by any sort OF argument be
called harsh. yet that very Zee has been
tho life OF the law. and while. as I'm the