The times. [volume] (Richmond, Va.) 1890-1903, 1899-12-07

would otherwise be Idle hands. II builds
up waste places and stimulates trade and
develops industries in every direction
Corporations. justly and equitably assess
cd and taxed. and held 10 the sole object
Of their creation. arc one OF the great
forces in our modern civilization I'm bring
ing into the reach OF all men the com
forts Of living 50 long ~ they do not in
terfero I'm the political rights Of the peo-
ME. and do not seek 90 avoid their just
share and proportion of the burdens o.
government. they arc blessing 10 man
lind In this connection ! would recon-
r,cnd ir order 20 relieve the railroads OF
burden for which no ono gets any cor.
,osroodinr benefit the abolition Or tho
enc Of state Railroad Commissioner
o,d II I'm tho wisdom Of the Legislature
@,,,. e,,cb commission is desirable that its
object and purposes he clearly ncuhcn'
.,,d ,ba, ue officers he paid out OF the
treasury If The state.
THE PUBLIC DEBT
The General Assembly az iis last session.
for tho third time opened the door Tor inc
funding Of the old securities which had
NOT been funded under the act ot Fen
ruary a. 1850. or February ~ lN9-. inc
,c,ort Of the Second Auditor shows that
,,,lc. the provisions q This act. the hold
ers Of 1862 6i9I Of old securities suIt'h.
dcred and had them funded ana received
io lien thereof sSi.172N Of new 20 nor'-.
wnfs increases tho century dent 10 Ni'"'-.-
o.2 IT, As there g. eiN outstanding
er,,u remnant oC bonds with '1T foce''-
sbrs eoupone attached. which may continue
to .rn,v tho 90 lrctors ~ the states rev
cr,o and inherent portion OF fer taxes.
would suggest that tie opportunity re
@cain given 10 fund these. under -ncA
conditions as in your Judgment OFT may
think equitable.
Tho interest on Virginia bonds has been
Maid promptly under Act February lhn'
iNS2 and February goth. 1902. and The pros
meets chat the state viii hoe able 10 con-
inue To- do this has largely restored me
States credit. and her bond a.c no."
popular as au investment and have Hl-
creased in market value. oar own poo
pie arc already large holders OF these
bonds and will + blink in short Time
absorb the debt.
DELINQUENT LAND TAN.
There has been a wide spread discus
sion and dissatisfaction concerning the
act of the last legislature providing for
the sale of the delinquent lands OF tho
state. The measure has been found 20
work hardship in some Of iis features.
and iu that respect should be amended.
but at tie same time suitable provision
should he maintained for collecting the
taNc- % .e the State. And as under the
harsh u c-sure already passed. which We
must adm. was better thau no law ou the
subject. he greatest hdIdshlps have al
ready been passed through by ihe citi-
zeus of the State. and 30 FAR as mat
law is concerned the principal harm has
already been done. 10 would now be un-
wise in the extreme. 10 enact legislation
which would restore such am un-ailsi1c-
tory condition as existed in this Com
mouWealth before the present law was
passed Means should always bee provided
to collect The taxes due the state. and any
legislature which would leave 81 gap in
their cuactments whereby any class of
our citizens. rich or poor. could evade
the payment of their taxes would be
derelict .n it's duty. 10 has been line prac-
lice of many parties to quietly acquiesce
i'm the deluuucnt sale Of their lands,
knowing that the state would hold them.
and that only the usual rate Of six Der
cent interest would Dee charged at re
drmptiou. and i'm some instances only the
first penalty of i've per cent would Dee
added. This was equivalent To- the state
loaung said parties The amount of their
assess mcnls. whilst those who were an-
nually paying their taxes were realizing
The threatened danger of am increase OF
tax burdens 10 meet the demands OF the
state OccasiOned by the failure of some
10 pay. This condition of affairs natural
ly forced the State TO take necessary steps
to- collect the large sums of money that
had been withheld from the Treasury
Hence the passage of the Act of February
llth. 1898.
ia, ACE. was, ass ! have said. defective
iu some of its features, and 10 DO is kept
900 the statut. books should bee amended.
When the applicant for taN title is uju-
res dent OF the county or corporation,
where the application is filed. il would be
JOB almost every case FAR cheaper tO pay
the penalty even when unjust than 10 fol-
low the applicant out side Of the county or
corporation ana sue for damages done by
him. thus putting redress practically be-
yond the reach of the injured land owner
10 is therefore recommended that, in any
legislation looking 20 the better collection
Of taxes. the county or c0rpo' ton court
wherein The land is situate should be-
vested with jurisdiction, on Ou0n, or by
suit. TO try and determine all questions
arising under such legislation. The APP
plicant for tax title being required as
prerequisite 10 the hiSg of his appiica-
ton for such a title, TO designate by
proper writing. 90 be recorded IN sad
court. some person In said county or cor
poration upon whom proper legal notice
of such motion or suit can at AN times be
made ! would also recommend that pro-
vision De made for service of notice OF
such application on the present owner of
record where such owner is different from
the person i'm whose name the land is as
sessed on the last land book IL is also
recommended that in all such legislation.
provision be made for county and munic-
ipal taxes. MS wei as state taxes
II is a well-known fact that many pur-
chasars of real estate, after years of oc-
cupancy and fancied security, have been
compelled to pay delinquent taxes on their
lands assessed in the name of former
owners which taxes. f known at the
time of acquisition. would have been paid
out of the purchase money
Therefore for the better protection for
the purchasers of land. and The better
collection of such taxes 30 is recommend
ed as a prerequisite TO the cecordation
of aI deeds and couVeyanc az land
other than wills and release deeds. there
small Oe endorsed cn such convey vance a
certificate from the proper officer. or Of
ucers. showing that all taxes. state. coun-