The times. [volume] (Richmond, Va.) 1890-1903, 1899-01-03
~ ncIinxnent L. LaNy.

The Rockbrldge County News prints
tho following card from Delegate W IN
borne. VIVA was a member OF the last
legislature:
Mr. Editor. I'm your issue Of December
18th YOU f0rciby present many OF the
merits Of the much criticized and anused
delinquent tax law Permit me, as one
who advocated &c. 10 thank you Tor tnis
evidence OF your manly independence ana
TO add something 90 what you nave SO
well said. On one important question.
Mr. Editor, We entertain very different
views. but in this 1 am glad 20 extend To
YOU the right hand OF fellowship.
10 fs much easier 10 tear down than 70
buUd up. and 10 would be refreshing IT
some OF the violent and virulent critics
of this law would suggest some reason
able substitute They not only fan to DO
this. but entirely ignore the very cogeni
considerations which rendered some sucn
enactment necessary. They seem 20 Tor
get that in the campaign of 1881 the snlo-
b0leth of the party on every platform
was retrcnchmcnt and reform, ana lhe
necessity OF making both ends meet
without am increase of taxation Tho
revenues of the state were insufficient
10 meet its annual expenditure and the
increased interest on the State debt. soon
90 bo paid. was likewise TO Doe provided
for To meet this situation. and in so do
INK 20 preserve the credit and honor or
the Commonwealth, was no easy task.
81 far as practicable retrcnchment WAS
advocated and enforced. but this alone
was found insufficient New subjects on
taxation were likewise sought. but these
proved inadequate What then was To
be dOne2 Upon am examination ol tne
Auditors report for the fiscal year end
ing September %. 1897, IL was found mat
the total assessments In the State on
real estate. persena property. incomes
and eapitation amounted TO s204L-t1u,
and that OF this sum, exclusive OF 'he
collections on account Of taxes for pre-
vious years. only Sl.5S2. ~ was collect
ed leaving delinquent s5l2053.H or more
than "a per cent. or the total amount
Much OF this was due Ia capitatiOn taxes,
but still moro than One-half on account
OF real estate. Was it not proper TO
make some effort. 90 collect this before
res9rting TO an increase Of taxation
The laws in force certainly prior 10
1850. were found wholly insufficient to
secure the necessary results.
Those who; pay taxes year after year
both rich ANA poor, are entitled TO some
consideration as well as those VINO
through either neglect or mistake fail
eminent and the express declaration or
our constitution is that taxation shall Oe
equal ana Uniform This equality Is not
maintained. Mr. Editor, By merely levy
inc taxes. but only by collecting them
There may be. and douhticss are, indi-
viduals and corporations that @oW escape
this lust share OF public burdens, Out
Tile remedy lies i'm framing our laws so
as 90 reach them. and not IN eNcu7lns
others. All that is required eannoi ne
done at once. nor can We claim mat WHAT
has been done has been done perfectly
hut az least beginning has been made
I'm the right direction As appears from
a statement made by the Auditor, re-
Gently published In the Richmond Dis-
patch the collections from the redemption
OF delinquent lands FOR the fiscal year
lust closed amounted 10 over $4,000
Under the old law, prior TO 1906, cOllec-
lions from this source were from <l,pD
10 $1,000 per annum
The present law has resulted in some
cases OF hardship. aud. while this Is 10
he regretted It's continuance will not be
attended, By a repetition sf such evils
BESIDES the law needs some amendments
10 prevent its abuse. The applicant
should be required 20 deposit with his
application the amount that he IS re-
oulred To- pay. and notice Of HIS applica-
ton as soon as 1t is filed shout dbe made
compulsory But the criticism Of the
provision allowing the s. penalty Is
without merit This stricken out. as you
IN eject say, the law would be dead and
fruitlesf.
According TO the plain provisions Of the
statute and the recent ruling Of the Gu