The times. [volume] (Richmond, Va.) 1890-1903, 1901-02-03
N-RSI,
The Tax System.

Editor of The Times:
Sir,-In The Times of January sd YOU
suggest to the General Assembly the need
of improvements at the penitentiary,
strict legislation against kidnapping and
the advantages of a more thorough pub
licity of county expenses. / would like
TO emphasize the Importance of all your
suggestions, but Il published statement of
county expenses is OF such general ard
local interest that l do not think true
legislators will complain at having 1t
again called TO their attention
AS YOU say, the taxpayer clearly has
the right to q copy Of such a statement,
that he may scrutini1e it at his leisure.
We believe that nothing more surely con-
duces to the honest and efficient conduct
vi public affairs, especially where the
handling of public funds is involved, as
publicity.
You suggest that the present law be
SO amended as TO make it binding upon
the Board Of Supervisors in each county
to print their statement in the county pa
per, when there is a newspaper in the
county, as we'll as to post the statement
at the courthouse door and at the VOt-
ing precincts under the existing statute =
Your suggestion is undoubtedly good
But may there not be a simpler and more
effective publicity?
Let the law require a complete state
ment of county receipts and expendi-
lures to be printed in clear and conve-
nent form for easy distribution among
the people Require the treasurer or his
deputy to give each taxpayer, along with
his receipted tax account, a copy OF such
statement. This will he complete and
effective publicity Each taxpayer will
thus have a sure means of knowing the
receipts and expenses of his county. He
will soon be almost as anxious to get his
county statement as he is to get his indi-
ia II Of, y,
lcity be adopted there will be no need
for posting such statements at the court
house and at the voting precincts.
This mode of publicity might cost
little more than the present system but
l feel sure the additional expense would
be cheerfully borne by the people.
While l am writing permit me, to make
some suggestions relating to tax accounts
and tax receipts. Under our present sys-
TEN of collecting taxes t is possible and
sometimes probable, that an INSCRIPTIONS
tax collector may demand and receive
taxes which have once been paid. An
eN-Com1nissioner of the Revenue tells
me that an eX-taX collector laid ella i'm to
back taxes due from twelve laborers
Tax accounts in due form were presented
The worllmen hunted among their old
papers. Ten receipted tax accounts We're
found The finding of these receipts
saved these men from a double tax. Why
should Taxpayers be compelled to hoard
their tax receipts. for years. as a safe
guard against frauds. or mistake of tax
collectors?
1T should be made unlawful to demand
taxes after one year from the first day
of December in the year for which such
taxes We're levied: provided however, that
any tax account may be made colectable
for q period not exceeding five years
from time it first became legally due, by
the legal signature of the taxpayer across
the back OF the tax account.
Under our present system of collecting
taxes. the Legislature is often petitioned
10 extend, by special act. the time in
which some treasurer may collect back
taxes. This is at the public expense. 1
have just been reading some special acts
by which further time was given in which
10 collect taxes four years back. Many of
these treasurer who want further time.
We're. perhaps. indulgent to the taxpayer
in order to gain his support for re-election.
Be this as il may, there is q. better way.
Let the law be so framed that no tax
account witch has not been returned de-
linqueut shall be collected after one year
from the time it became legally due, I'M
less such account be endorsed by the
legal Signature of the taxpayers name
across the back thereof. Then make such
endorsed tax account good for five years
from the time it first became legally due.
This would be a safeguard to treasurer
and taxpayer. It would be as much in
diligence, as any honest taxpayer could
ask. and as much security as any honest
treasurer could wish.
]. A. JOHNSON.
Windsor Va, January 30th.