The times. [volume] (Richmond, Va.) 1890-1903, 1900-01-20
ABOUT DELINQUENT TAXES.
II Open Letter 70 the Lesisla-


ture
To the LEGISLATURE of Virginia:
As your honorable body has under con-
sideration the important question OF inc
delinquent land laws OF the State.
beg to cali your attention to some facts
In connection Herewith.
The writer was thes author of the de-
linquent land act as it passed the Legs,
Iature in 1sS1-'SS, and while he regarded
the law as passed very imperfect in many
respects it was the best that could be
enacted into law at that time, and was
considered Il great Improvement on ths
law as it stood prior to that time
One of the purposes OF the present
law was to cause the delinquent lands
to be sold during every year in which
they We're returned delinquent and an
other was to have q record of all de-
IingUent lands, sales. redemptions and
so forth, kept in the clerks office OF
each county and city. These were I'M
portant changes in the old law. But
the vice of the old law was incorporated
into the new, that is, the redemption
feature because so radical and sudden
:, change was inconsistent with the legis-
Iative policy of this ancient common
wealth
iut now, after long years OF expert
ence under the old and the new law, and
in view of..the spirit of progress. which
easy task to perfect Il delinquent iand
law for the State. based on justice and
sound financial principles AS revenue
measure the old law as we'll as the pres
ent law We're failures
WHY should u delinquent tax payer
be encouraged in his delinquency by the
State according 10 him three or foar
wears in which to pay his taAes after
thew become due. To illustrate
a is assessed with one hundred dol
lars taxes on land as of February l, 1861;
if A. does not pay this tax by June. lAb
his land is returned delinquent ana II
the entire one hundred dollars IS not
paid by December. 1900. his land IS sold
to the State. OF course.
Then the State says to ~, now [ Will
give you two years: that is. till DeceH-
Der /, 1902. to redeem your land 1T you
do not redeem the land within two years
I. the State, will allow any one on appN-
cation TO redeem your land. and Will
allow the applicant another year In which
to redeem it. and then If no appl!ct-
ton is FLED within the year. you shall
again have the privilege OF redeem.ns
your land and an indefinite time in whtca
to do SO. During ali these years a.
NAYS the State not one cent of the hun
dred dollars due for the year 1880. nor
is he required TO pay cent of tine TAXES
for the years 1901. 1902. 1906 and SO forth
Finally however, when pay day comes
If it ever comes. a. is required to pay
his taxes for 1900 and the subsequent
wears of 150f-2-3-4. with interest. costs.
penalties. and so forth added.
Now, If every land owner in theStata
were to take advantage of the privileges
given him by this Laws. the State would
not receive a cent of revenue from 'eal
estate for at least four years. and WoutGi
become bankrupt as matter o. course.
Would it not be more consistent win
to adopt a system by which her revenues
from taxation should be collected durlnS
each year they accrue
The law provides that each tract or
lot of land shall be assessed separately,
and If the taxes are not paid thereo"
Nv The first of December following, SO.
much of each tract or lot shall be sold
as will: pay the taxes due on the whole.
Now when the sale is made. why should
two wears be allowed the delinquent for
redemption? Why this injustice 10 tho
tax payers who have paid their taxes
within the time preScrioed py law
WHY not require the. treasurers OF she
several counties and cities, under penalty.
to comply with the law requiring them TO
sell so much Of each tract or lot as ":o-
video In the present law, as VIII! pay
the taxes due on these tracts or loes
ana to make absolute and hnai safes
~ said parcels of land at public auction
after Giving due notice of such sales.
and make the sales for cash. ard out OF
the proceeds pay the taxes due, and the
surplus pay over to the owners OF the
land. and thereupon cause title to be
made at once to the purchaser. as now
required by law, and without any rfshss
Of REDEMPTION. Would there be any
hardship in this2
Nv this method the State would get
its money promptly. the purchaser his
deed and the owner would have his M
sold land free from tax lien. and escape
the land grabber and the orpression
as under the present system brings upon
him. ri ]. ~, o,,,-,.r,r,