The times. [volume] (Richmond, Va.) 1890-1903, 1900-01-16
TUESDAY. JANUARY 1e. 1900.
TAXATION.

Naturally we were much interested IN
the speech which the Hon. ]. Allan Watts
made before q. committee Of the LeE7sla-
ture last week on the tax question ana
which was pr. MED in full iii The Times OF
Sunday, as much OF Mr.. Watts argument
was in direct line with a series OF arncies
(which have appeared in these columns
from time TO time on the Same subject
Mr.. Waits speai1s first of all double
aasat;o.., nointinE out that the farm and
the nio. gage of the farm are both taxed
the stock and the value which 1t Te:'se-
s.ents are both taxed: the house and the
notes given for deferred payments are
beth taxed We have in mind a case IN
point A citizen purchased d house and
S home for himself and family. lie made q
cash payment and still owes a consldef-
able sum on the property Yet ne pays
taxes on this property as though ne hao
Maid for il in full. while the man VINO
holds the notes for the deferred payments
is taxed regularly on the notes. In other
words, this man who is trying 10 get a
home for himself is being taxed on the
debt which he owes. 1t is all wrong. Inc
State cannot in justice tax him for more
than the amount of money that lie has
paid on the property.
In the next place Mr.. Watts calls atten-
aion 10 the UNEQUAL assessments through
ont the State, showing that in some coun-
ties real estate is taxed UP 10 its fnii
value, while in other counties it is taxed
al less than half value.
we have SO ofen referred to this phase
,of the question that we need not say more
at this time. Everybody knows that as
sessments are unequal and there is gen
erai demand throughout the State Tor
reform Mr.. Watts also dweils upon the
fact, which we have SO often emphasized
in The Times, that while the poo: man Is
compelled TO list his visible effects. his
household furniture, his farming imple-
ments, his live stock and SO on, The i1ca
man may hide much OF his personally
away and keep it safely from the eye OF
The assessor There is a demand in Viz
s:nia for reform also in this particular
MIR. Watts says truly that under our pres
ent system most men are permitted to
make their own assessments. This must
continue 10 be the case so long as those
who arc designated to make the assess
anen,s are directly dependent upon the
popular vote for their tenure OF office.
Again. Mr. Watts says that just COM
,,iaint Is made Of our laws in that we have
no proper supervision ove- the money
which the State should receive. lie
points out that every large railroad has a
travelling auditor or accountant who Wis
It's its various agents from time 10 time
and sees that the company gets its dues;
the. State of Virginia has no such officer.
No living man knows To-day how the ac-
counts of these Offices throughout the
length and breadth Of Virginia stand.
They are never inspected, SO far as We
know, and ii the State gets I'll her dues
it is because all these collecting officers
measure sauarely up TO their duties. We
do not pretend to say that there are delin-
aucncies in this respect. We do not know
OF any such case, but we do say that It
IS very poor business for the Slate no so.
on from year 10 year without having The
accounts of such Offices regularly tn-s
spccted. we repeat what we have said a
dozen times before. thnt one Of the great
est needs in our government to-day is the
inspection system
All these questions are difficult 10 deal
wtth, and hence I, is that we We. heartily
favor the proposition to appoint tax
commission for the State Of Virginia, q
con,m.ssion 10 be composed of discreet
and patriotic citizens rho vii devise some
rlan for bringing about the reforms which
M. Watts has desig 1lated.s Orr q system Is
old and rn1nshacasle and out.of date This
Il q business age and the States affairs
should be conducted ur.on business prsa-
cInles IS the most approved modern
r.:e,hods.
GERMANY. AND ENGLAND.
The artit,ath.' which the 5'ra9ssas. war
has shown 70 exist In Germany against