The times. [volume] (Richmond, Va.) 1890-1903, 1901-02-07
We have received the following from a
CURRENT iOrI. 5.

Some time ago The Times referred to
the Missouri plan of taxation by which it
is proposed to assign to the State certain
subjects of taxation, leaving other SUB
jects to local taxation. The Stanton
News reproduces our remarks and adds: 4
This appears to be the most plausible
suggestion as to taxation that has been
made for a long time. If enough revenue
can be raised from the proposed subjects
for the States expenses, such plan
would simplify taxation immensely: The
greatest complaint, and one that is fully
justified by the facts, comes from the
variation in assessment Of real estate IN
different parts of the State. This has
been discussed frequently, and the fact
is und.sputed that in some counties land
is valued ridiculously low as compared
with the valuations in other counties. II
the whole subject of land taxation were
remandcd to the counties or the cities, as
the case m -ght be, each county or city
would value its land and make its assess
mcnt for its own local needs, and other
counties would feel no interest whatever
in the matter and have no material inter-
est i'll it.
BSSiuCS DriISlNS ABOUT liiis' mos W
seirable result. it would simplify the work
in the taX-collcctinS agencies OF the
State.
when the Constitutional Contention
meets we hope to see authority granted,
if such authority does not now exist, Tor
the Legislature to adopt any plan OF taxa
ton It sees tit, by setting apart if it sees
proper, certain subjects for State and
others foplocal taxation. The only re-
striction should be that burdens shall be
eGuaiized. 1t is 10 be hoped that some
inexpensive form of taxation Will some
day be worked out that will be recognized
as equitable. There are new things being
adopted in administration of government
that work out good results among them
for instance, being the Torrens system of
land registration and the genuine Aus
tralian ballot law. both from Australia,
and there ought not to be anything in the
organic law that would exclude the adop-
ton of such system
One of the most timely articles in the
February number Of the North American
Review is Senator Henry Cabot Lodges
account of the lasting and statcsmanlille
service rendered to the United States by
the great Chief Justice John Marshall.
whose memory was celebrated throughout
the country on the centenary of the day
on which he took his seat in the Supreme
Court. Senator Lodge points out that two
vital questions confronted Marshall when
he began his judicial career; first, whether
among people accustomed in a measure
to written instruments Of government
but imbued with English traditions,
welded to the common law and suspicious
of patent political devices, a national con-
stitution covering the complicated inter-
ests of many States, could be made to
succeed; and, second, how the Constitu-
ton could be defended against the prn-
ciples of separation, made dominant over
the States and the means of creating a
nation. Senator Lodges article is a mas
in solving these problems. John Marshall
rose TO the rank of a statesman and Z
nation-maker. Here is the Senator's de-
scription of the great Chief Justice as he
appeared Just a hundred years ago:
Let us look at him a moment as he
stands at the threshold of his great
career. He is fortE-five years Old and in
the full maturity Of his powers. He is
very tall, very spare. rather loose jonted
and careless in his movements. "A little
ungainly, perhaps, one observer thinks.
with the air OF the mountains and the out
door life still about him. Evidently mus
cular and strong; temperate, too. with al!
the vgor of health and constitution which
any work OF responsibility might demand.
He is not handsome of face, with his
angular features and thick unruly. black
hair growing low or his forehead, owe.
small, but bright. black eyes. None the
less. the face is full of intelligence and
force; and al Observers, however they
differ in details. alike agree that the
bright eyes are full OF fun. and that
about the 1irm-set mouth there plays a
smile. which tells of that generous and
hearty sense Of fumor which pierces
sham and, as Story says. is too honest
for intrigue.
riOorc-Dauiel.
-r;,,