Virginian-pilot. (Norfolk, Va.) 1898-1911, 1899-12-07
remnant Of 4 bonds with tax receivable
coupons al tanhad hiol,s nav ann fnl,a

=.
w aannoys the collectors of the States
. .eN aud Intercept q portion OF her
=. uld suggest that the .oppor>
IA; ~ pc a gain given to fund these.
=, Scondt Ions as in your judg-
en- emtsN "a may gth ink equitable: { ~
ne = interest on Virginia bonds has
neen PAID promptly under Act Febru-
aryb14th,5 1882, and FEBRUARY goth. 1892
ana the prospects that the State will be
able TO continue to do this, has largely
restored rest, "a The States crfedit, and her
t potlas are now, popular as an invest
, ,,.1,, aIa nave n increased in market
, val!He,,A ~ Is own people are already
large folders of these bonds. and viii.
!, t .hiil In a short time, absorb the
.lL[1ll1NNQUENTYLAND TAX.
There has been a wide spread discus
sion and dissatisfactions concerning the
act OF The last legislature providing for
me me sag OF thc1delinquent lands of the
state sThe measure has been found TO
Work hardship in some OF Its features,
ana IN that respect should be amend
eo Nput at the same time suitable pro-
vision should be maintained for coll
lecting. the taxes due the State. And
as under the harsh measure already
passed which we must admit was bet
ter than no law at all on the subject,
the greatest hardships have already
been passed through by. the citizens OF
inc stare, and SO far as that law is
concerned the principal harm has al
ready been done. It would now be UNI
wise, In the extreme, to enact legisla-
ton which would restore such an un-
satisfactory condition as existed in this
commonwealth before the present law
was passed. Means should always be
provided to collect the taxes due the
state, and any legislature which would
r. n fIfaty
by any class of our citizens, rich or
poor, could evade the payment of their
taxes would be derelict In Its duty. It
has been the practice of many parties
to quietly acqufesce in the delinquent
sale Of their lands, Knowing that the
State would hold them, and that only
the usuaArate of six per cent. interest
would be charged at redemption, and
in some Instances only the first penalty
of five per cent. would be added. This
was equivalent to the State loaning
said parties the amount of their assess
ments, whilst those who were annually
paying their taxes were realizing the
threatened danger of an increase of'tax
burdens to meet the demands of the
State, occasioned by the failure of some
to pay. This condition of affairs ma
turally forced the State to take neces-
sary steps to collect the large sums Of
money that had been withheld from the
treasury ttGDCe the passage OIL Inc
Act of February 18th, 1898.
The act was, as / have said, defec-
tive in some OF It's features, and IL it
is kept on the, statute books should be
amended. When the applicant for tax
title is Il nonresident Of the county or
corporation, where the application is
filed, it would be in almost every case
far cheaper to pay the penalty even
when unjust, than to follow the appl-
nf "a nf>
ton and sue for damages done by him,
thus putting redress practically beyond
the reach of the Injured land owner. 1t
is therefore recommended that, in any
legislation looking to THE better colec-
ton OF taxes. the county or corporation
court wherein the land is situated.
should be vested with jurisdiction, on
motion, or by suit, to try and deter
mine all questions arising under such
legislation. The applicant for tax title
being required as a prerequisite to the
filing of his application for such title,
to designate by proper writing, to be
recorded In said court, some person In
said county or corporation upon whom
proper legal notice OF such motion or
suit can at all times be made. would
also recommend that provision be made
for service OF notice of such application
OF the present owner of record where
such owner is different from the person
in whose name the land is assessed on
the last hand book. 1t Is also recon-
mended that in all such legislation. pro-
vision be made for county and munic-
ipal taxes, as well as State taxes.
1t Is q we'll known fact that many
purchasers OF real estate, after years of
occupancy and fancIed security, have
been compelled to pay delinquent taxes
on their lands assessed in the name Of
former owners, which taxes, IL known
at the time Of acquisition, would have
been paid out OF the purchase money.
Therefore, for the better protection OF
purchasers of land, and the better col
lection of such taxes, 1t is recommend
ed that as a prerequisite to the record
alton of all deeds and conveyances of
land. other than wills and release deeds,
there shall be endorsed on such convey
ance n certificate from the proper off,
Ger, or officers, showing that all taxes.
State, county, and municipal, in the
name of the grantors upon the proper
ty conveyed prior to the beginning Of
the current tax year, have been paid.
This, it is believed, will inaugurate a
simple, inexpensive system, growing
more effective year by year, and one
which will eventually prove safe, salts
factory and efficient, without hardship
or material expense to the Common
wealth or landowner, and will obviate
the necessity for large amount of tax
Legislation.
OUTSTANDING ASSETS.
The Governor briefly refers to unpaid
claims and judgments in favor Of the
State and on account Of the inability of
the Attorney General TO give the nee
essary personal attention to their col
lection, recommends that authority be
granted to employ special attorney
for this purpose.
- nII1., IoI.NIYrrIrNII,I I2X ~ -------