The times. [volume] (Richmond, Va.) 1890-1903, 1900-07-22
THE TAX SYSTEM A FAILURE
AND REFORM BADLY NEEDED
Topic and Tells of the Burden Of Govern
ment the Citizens is Forced to Bear.

tfiea oy other peoples and a other times
VIRGINIA REVENUES.
1'e revenues from taxation in Virginia
ore derived from poll or capitation tax,
an an income tax and what is commonly
Known as a general property tax.
81 Fo!l Tax.-Arriving at the adult
ihdie population by dividing the supposed
.oedi population by five. the poil-tax as
sess nient III this State is approxmately
correct OF those assessed. however. about
thsrty-three and q. third per cent. failed
10 pax the tax of one dollar
IN the colony period of the history of
virginia this was for a long time the
only direct tax. and is one that emnently
comments Itself to the thoughtful. 1t is
one Of the 1naxims of ou- civilization that
every man is equal before the law and has
rsht TO invoke ii for the protection of
himself and his property and It would ap-
pear that a poll tax assessed equally upon
al citizens represents the most perfect
equality of service to the government.
There have been many experiments in
an effort to collect this tax In modern
times many of the States. including Vir-
ginia, have made its payment a, prere-
qulsite to voting. Nearly all of them.
however, have alb .nGcned this system be-
cause it was the means of indirect bribery
in buying up capitation tax tickets This
lected from a large bulk Of the population.
provided sufficient energy is used by the
collecting officers
INCOME TAX.
Second. Income Tax.-AIuch has been
said in the last few years abusive of the
income tax and its advocates, yet the in
come fax has been used in this country by
the general government successfully to aid
1t in times of great national distress: it
h3c fpor zni art of hp tov
TEN Of Virginia. and is in full operation
in nearly every country in the civilized
world The income tax assessed in Viz
ginia for the year 1899 was s5414S.3S. I'm
der the last act of the Legislature govern
ing this tax there is a wide margin OF eX-
captions, which accounts in part for the
smallness of the tax collected, and il can
be explained further by the fact that fixed
incomes in Virginia are very unusual, and
bv the further fact that in Virginia, as
everywhere else, this tax is unpopular, be-
ing looked upon as a tax upon Industry
and as in the nature of double taxation.
The same difficulties have been encoun-
tered in England, yet, Notwithstanding the
protest O. economical writer's and the adj
missions Of statesmen. such for instance as
Mr.. Gladstone, the tax has been maintained
and increased according to the needs OF
the government It can be said in favor of
this tax, that it falls heaviest on those
with the greatest ability to pay. and that
where collected honestly, It reaches forms
of property that cannot well be reached
otherwise
GENERAL PROPERTY TAX.
Third. General Property TaX--under
this tax, which prevails throughout the
United Staes. and which has been aban-
doned elsewhere in the civilized world,
with the exception Of Switzerland and Hol-
land. and which is sometimes called In
fnitcsinnal Tax System the object IS 10
reach every and all kinds of property. The
theory Of this tax is that all property
sharing alike the protection and benefits
of the government should equally bear its
burden A plausible argument in support
of a mistaken idea of taxation. In Virgin
ia we tax the land and its improvements
by system which cannot be justified.
Each county has its own assessors; these
assessors have no means of communication
or of comparing results. AS consequence
lands in one county or one district OF
county will be assessed at a very low figure,
while in another county or in another dis
trict of the same county lands of similar
market value and productiveness are as
sessed at practically their market value,
depending upon the good nature, the desire
of popularity or ignorance of each indlVld-
ual officer These assessments are not re-
viewed unless upon motion OF a party az
grieved. and then only for the purpose of
decreasing the assessment, The result OF
this and of the even worse method OF as
sessing personal property is that:
We find the anomalous condition Of
number of counties drawing out Ct the
State treasury more than they put INTO II,
which is tantamount to saying that COM
munity is powerless to police and preserve
order within boundaries and unable to car
ry on civilized government
That the burden of taxation is unequally
and unjustly borne. And
Tha, a reward in effect IS offered TO
each county TO assess its property low
and burden its citizens as little as posi-
bic by the assurance that If they do not
supply money for their own wants it will
be supplied to them.
This statement is sufficient to show the
vice and weakness Of our Whole system.
Again, in taxing real estate and the i'm
provements equally, we tax the energetic
citizen for his energy. the home-maker
for making the home, and further than
that through the workings of our system,
make double taxation, contrary to the
spirit and letter of our Constitution, COM
mon.
The taxation of personal property in
Virginia is even more open to criticism
than the taxation of realty. The usual
and ordinary custom prevailing is for the
Commissioner of the Revenue 10 distribute
blanks. which are filled up by the tax
payers, according to the whin, fancy and
interest of each Individual AS a result
the tangible visible personal property is,
as rule, taxed, while invisible, intangible
property largely escapes, with the result,
as has been shown by careful investisa-
ton of tax commissioners in other States
where the same system prevails. that the
farmer and the poor man, whose property
consists almost entirely of what can be
seen and touched, pays taxes all out Of
proportion to others
The general property tax prevails almost
universally throughout the United States
and notably in the State of North Carolina,
and as evidence of the bad methods preva-
lent in Virginia. it is pertinent TO mention
that the areas of North Carolina and Nir-
GINA are nearly equal. the population al
most exactly the same, with practically the
same needs of government. and yet the
assessed value of property in Virginia is
nearly twice that in North Carolina
Though tbs tax purports to reach al forms
OF property, we find that the assessed value
of deposits in bank is only s., 751.473. co. while
the money on deposit in the national banks
alone. in the city of Richmond. is in excess
of $1o eoo, ooo,al. Under the head of value