Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1899-12-07

| would leave gap IN thesr enacsme"'
whereby any class OF our citizens. re
| or poor. could evade the payment OF tnci
taxes would be derelict In It's duty.
has been the practice OF many parties I
quietly acquiesce In the delinquent sal
OF their lands, knowing that the btat
would hold them, and that only the usua
| rate OF 6 per cent. interest would D'
charged at redemption, and In some In
stances only the first penalty OF pei
cent. would be added. This was equiva
lent to the State loaning said parties ,n'
amount OF their assessments. wnis
those who were annually paying tncii
| taxes were realizing the threatened Jan
ger of an Increase Of tax burdens 70
meet the demands OF the. State. occa-
stoned by the failure OF some 10
pay This condition OF AFFAIRS natu-
| rally forced the State to take neces-
sary steps TO collect the large sums OF
money that had been withheld from the
| Treasury. Hence, the passage OF the act
of February II. 1928.
The net was. as have said, defective In
some Of it's features. and II IL Is keps on the
statute books shou,u be amended Wheh
the applicant for tax-title Is non-resi-
dent OF the county or corporation where
the application is filed, 1t would BE- In al
most every case far cheaper to pay the
penalty, even when unjust. than TO follow
the applicant outside Of the county or
corporation and sue for damages done
by him, thus putting redress practicaly
beyond the reach OF the injured land
owneg.
GIVE THE COURTS POWER.
II Is. therefore recommended tnat, In
any legislation looking 10 the better COLI
lection Of taxes, the county or corpora
ton court wherein the land Is situated
should be vested with jurisdiction, on mo-
ton. or by suit, TO try and determine all
questions arising under such legislation.
The applicant for tax-title being required
as a prerequisite TO the filing Of his ap-
plcation for such a title To designate Dy
proper writing. to be recorded IN saiu
court some person In said county or
corporation upon whom proper legal no
tice of such motion or suit can at all
times be made would also recommend
that provision be made for service or
notice Of such application on the present
owner OF record where such owner Is dill
ferent from the person in whose name
the land is assessed on the last handbook.
1t is also recommended that in all such
legislation provision be made for county
and municipal taxes, as well as state
taxes.
1t is a well-known fact that many pur-
OF real tSldit, diltl ltdiS VI RNN'-
pancy and fancied security, have been |
compelled to pay delinquent taxes on |
their lands assessed in the name Of for |
mer owners. which taxes. If known at the |
time of acquisition. would have been paid |
out Of the purchase money.
Therefore, for the better protection or |
purchasers of land. and the better collec-
lion Of such taxes. II Is recommended
hat as a prerequisite 10 the RECREATION
IF all deeds and conveyances of land,
,ther than wills and release-deeds. there
;hall be endorsed on such conveyance a
certificate from the proper officer, or o1ii-
'ers. showing that all taxes-State,
county, and municipal-in the name of
he grantors upon the property conveyed
,ror to the beginning of the current tax
ear have been paid. This. It is believed.
viii inaugurate a simple. inexpensive sys-
EN-, growing more effective year by year,
nd one which will eventually prove sate,
satisfactory. and efficient, without hard
hip or material expense TO the Common
wealth or landowner. and will obviate
he necessity for large amount Of tax
agislation.
AND UNCOLLECTED
ASSETS.
There are a number Of unpaid claims
nd judgments in favor of the Common
'ealth. which, owing TO the bulk and
Olume of current business. II is impos-
bile for the Attorney-General to give
me, attention, ana vigorous special eff
lrt necessary to realize anything there
rom.
1t is believed that earnest effort, by
pecial attorney, selected with view to
is special fitness for this work. would
aalize large amounts TO the Common
-ealth from these claims.
1t is, therefore, recommended that the |
oyernor. Auditor, Attorney-General.
nd State Treasurer, be authorized and
to select for the performance
+ such special work an attorney. He to
c paid from the amount realized from
aid sources his necessary expenses in
lrred in the investigation and prosecu-
on thereof. and such percentage from
ne amounts realized as may be agreed
pom by said board; said board to be au- !
lorized ana empowered TO investigate
nd sue for. adjust, compromise, and set
g all obligations, claims, or demands
lie the State, upon such terms as they
lay deem FOR the best interest Of the
tate. No suit to be instituted on such I
aims, however, unless first authorized
nd approved by the Attorney-General, I
nd then ratified and approved by said
)ard.
THE PENITENTIARY is PAYING. I
The reports of the Superintendent and
GARD of Directors of the Ponitentary
low that that important institution has
zen carefully and successfully managed. 7
nd during the past two fiscal years has
attributed to the public treasury the
Il sum of $I6, l05.20-to wit, $50. 0s6 "a for
e year lS97-'SS. and SAG, 1856 for 1895 '99, }
he franonnrftnO | l
and from the penitentiary, amounting |
lder the new and economical system.
between 5000 and 5000 per annum
not included In these figures A larger 5
lowing would have been made for the u
81 named year, but for the i'm u
'rative necessity of adding to the '
,spltal buildings at the prison +
III al the farm, and charging the a
workshops. During both Fl
ears large amount of permanent i'm
ovements have been made at the State a
I'm. The net cash revenue remaining II
the Treasury to the credit of the peni a
ntiary for the year just passed is the q
rgest on record. While these figures il
e gratifying from financial standpoint n
am Slad 10 be able to say that, in my v
dgment, the prisoners are employed | n
lder system which is the best that ! If
VI" NC h"Pcu iVi 50 lar as lnelf Well | a
ing is concerned. Practically speaking, &
the convicts are worked under the eve |,
State officers. Experience has shown IL
at the health of convicts is better when cl
ey are employed than when they are II
lie. and better under the existing sys- %
m than 1t was when prisoners were u
red out upon public works. u
rhe chief revenue of the institution
mes from the hires received from the
seph Davis Boot and Shoe Company. v
It the State farm has fulfilled the ex- u
Citations INDUCED in when it was es- a.