The times. [volume] (Richmond, Va.) 1890-1903, 1900-07-22

dfspite the fact that In the last ~ -
years the increase in personal proper,
and personal values has beer phenomeha d.
Most States In the Union have some
check upon their taxing department IN VIZ
shape of Boards Of Equalization, "hicng
undertake to equa'ize and ADJUST the as
sessment of real estate and provisions
for irformers to insure the proper as
sessment of personal estate. virginia
has nothing approaching this, not even
travelling auditor to check the account
ing officers of the State. a protection
which it would seem the NEST rudimen-
tary business sagacty would dictate.
SOME REMEDIES.
/ desire. however, to bring to the atten-
ton OF this body some OF The various
remedies which have been suggested, VIII
out advocating or espoIsinS any particular
relief except to say-that the Constitntioh
of this State has to be so amendeo as 20
give the Legislature broader powers IN the
adjustment of taxes and their imposition
before ANYTHING can be accomplished
Some of The States in this Union, after
getting what they could in the shape OF
general property tax, depend upon making
~ the deficit by the taxation OF corpora
lions. This is done upon the theory OF the
old writer's on taXation-''To pluck the
geese, e. the people, SO as 10 procure the
greatest amount Of feathers for the least
amount OIL SttudIhlils llltiAl ~ >.AtAN
has from the beginning of the world been
popular with governments because as
rule the person taxed is ignorant of the
fact and does not realize what Is being
imposed upon him.
Here in Virginia one class of corpora tons
have. I'D TO this time. been made to pay the
bulk of the corporate taxes collected III TINS
State
There is no disputing that corporations
ha, HE nd ifiSt DrnDDr-
ton of taxation. bearing in mind-tirst,
that this is an indirect tax. ultimately
paid by the patrons and users of the cor
poration. and that in some corporations
the burden of this tax falls on all nike,
without reference to ability to pay, while
the tax on others will fall ultimately
heaviest on those best able to bear it; and.
second taxation should not be LEVIED SO as
10 drive out industry, cripple development
and paralyze business.
With these two principles kept in view
the wise legislator can make corporations
an aid and support of the government,
and by departing from them unnecessarily
burden the people and their business. As
Stunning that corporations will pay their
proportion of taxes. the next question is
from what source should the balance of
the revenue be derived?
Few people understand what stupen-
alton every year. According to the figures
OF the last Congress over 81 100000 a day
are paid in support of the National Gov
eminent while the various State govern
ments collect a tax, according to recent
estimate. almost rs large as that required
to support the British empire. These
figures are so stupendous that the human
mind cannot comprehend them. What we
do know, however, is that this enormous
n,
manner acknowledged by all writer's upon
this subject as full of error inequality
and injustice Various remedies have been
suggested, some visionary and impracti-
cable; others adapted to one condition and
not to others.
do not propose to discuss mere theo-
res, such as those OF Bellamy and other
writer's, who ignore in their teachings the
factor of man. with his passions, his am
bttons and his desires. One of the theo-
ries which has received much considern-
ton is what is known S the "Single Tax
Upon Land"
This system has been given one trial In
the United States, in Maryland where a
small town did away with all taxation ex-
ceIt upon realty This experiment did not
continue long enough for conclusive judg-
ment to be formed, the Supreme Court of
Maryland declaring the tax unconstitu-
tax, the results were. as far they went,
eminently and entirely satisfactory.
In Ontario. which is primarily an agri-
cultural community, land values bear prac-
tcaily the entire burden.
In France the tax is based on the ret in
come from the land; the English plan is
to base taxation Of land on the rental value
thereof, and this latter method seems to
give the best results.
HOME RULE TAX
What is known as Home Rule Tax" is
now being strongly advocated by writer's
upon this subject. The idea is that the
State shall delegate TO each county or
municipality the power TO collect its own
taXes-tha county or municipality to de-
termine for itself what subjects of taxation
can be easiest reached and with the least
burden upon the citizen and the least in
reference with private rights; and that
the State shall assess each county GER
tain amount, based upon the revenues of
that county, which the county or munich
paltty is to collect for The State, and pay
into its treasury; or that the county or
municipality to collect its taxes as it sees
fit, and the State TO collect its revenues
from certain we'll defined sources, as land
tax. corporation tax. etc.
There are still others who advocate
modified form of the general property
tax, combining the tax to such property
as is tangible and can be reached and
assessed, and as this tax would fall the
heaviest on the farmer and agriculturist
it is proposed to exempt, in addition to
the intangible property, the property
that cannot be reached by the assessor.
AS prerequisite to the proper assess
ment of personal property, England found
it necessary to appoint a Royal Commits
sion; we in this State, where at least four
tifths of the personal property is not
reached, will have to follow this example
if it is proposed to come to any definite
or practical conclusion.
Theisa are briefly the chief remedies
which are offered Virginia in rearranging
her tax system, after the Constitution is
amended 80 as to allow more latitude to
her Legislature will have to confront this,
subject.
A State that has through centuries been
a leader in all questions Of Statecraft and
goverumef:t can be leader in this coun-
try on this, the question which most
nearly affects the American people and
American prosperity; the country that
boasts Of its greatness and intelligence.
but of al countries the most backward on
the question pertaining to the revenue. and
therefcre to the welfare and happiness of