The times. [volume] (Richmond, Va.) 1890-1903, 1901-12-05
THE GuYERNoR,s MESSAGE.

cral Assembly. printed elsewhere III LII
is an instructive State paper, containing
much valuable information and num-
Der of important recommendations lie
exhibit which he makes of the State
financial condition is most gratifying.
1T will be seen from the AUDITORS re-
,,ort.'' says he. that the total receipts
of the State on the basis of the present
assessments amount to S3.4i3,50S. q, white
in 1897 the total income was $3.50, 'oJ-oj,
or an increase for the four years OF siso''
seSS During the eight years preccdiilS'
or from 1889 to 1897, the receipts had III
creased Ss66.25I 6i, only about s.oeV NOR
for the eight years than Tor me ia:7l
a1o,r The revenue derived from real es--
tate in 1897 was 81 o3.SlI.16; in 1901 1t was
81 27.I.sS6. or about 6 per cent. increase.
The revenue derived from personally IN
1897 was 77SSSS 20 in 1901 it WAS Si@S'-o'et'
or all increase of about 10 70 per cent.
One of the best evidences of the improves
condition Of our people IS SHOWN by me
fac. that III 1897 2'30ii.55 was derived rom
the per cent. penalty on taxes coiiec !,su
after December LIST. while IN iS'o ny
amount is only Sl9,HS9?-
The expenses for 1897 were S2,9So14l.'9,
which deducted from the income for mat
wear of So, 9gS. 23g. 50, left q surplus OF only
SIS 1870. The expenses for 1901 We're So'-
023 59767 which, deducted from the IN
come for that year Of $S,44'5 oS.'2, leaves
a surplus Of si2e,s1o.o5.
He calls attention to the fact that tins
Increase in revenue was had without IN
crcas:ng the tax rate, and that while the
expenditures of government were greater
the administrative expenses have been re-
duced TIL expenses Of the STATE IN 1871,
exclusive of appropriations TO the eleemo-
synary institutions, institutions of learn
ing. public schools, interest on the pubic
debt. and pensions to the old soldiers,
amounted 10 SHE'S II, while in 1901 the
expenses for the same purposes were
.6:S.47S.sS, or a decrease Of S61.492.1S Ihns
1t will be seen that, while the revenues
of the State nave increased $446,5es.SS o:er
1897, the expenses. other than charitable
and special appropriations, have decreased
s67,492.77S.
This is the statement which the tax
payers of Virginia may study to their
profit: 1t will be seen that the great bulk
OF expenditures in this State are Tor
publ: schools, public institutions OF
learning. elcemosynary institutions, pen
sions and interest on the public debt. Inc
purely administrative expenses of govern
rnent are only about one-tifth OF the entire
appropriations for all purposes This
statement ought to have the effect 10 cor
rect the erroneous impression that these
administrative expenses are extravaGant.
The Governor emphasizes this by saying
that the State has met all current eX-
penses including the expenses of the eX-
ira session of the Legislature last win
ter: has paid the expenses of the Consti-
tutional Convention. has given $4,000
10 the disabled Confederate soldiers (an
increase of s27.5e0 over the previous year,,
gave an increase of $4,000 10 the public
schools, put s4S5500 to the credit OF the
sinking fund. $6S, 900 TO the credit of the
literary fund and has on hand at this
time 100000
We are particularly interested in what
the Governor says or the subject Of tax
alton. ..One fruitful source of Unequal
ity.'' he tells Us, is the collection Of
taxes from what may be called invisible
property He proceeds to say that from
the very nature of this cigss of property
the collection of just and proper taxes
is largely dependent upon the honesty of
the cit:zcrs. ana where this is not present
the taxpayer can only be effectively
reached by the enactment of laws so dras-
tic that the honest citizen rebels against
their enforcement. 1T is true, he adds,
that some mon otherwise honest and cor
rect seek 10 Justify their evasion OF this
duty to their securities and The high rate
of taxes imposed for State and municipal
purposes and also IL some instances be
cause it represents some visible property
which has already been taxed. The
first excuse is no excuse at all. No man
has a right to evade taxation because
the subject taxed does not yield him a
large revenue. But the second excuse is
altogether reasonable and one which this
State must reckon with. When a citi-
zen holds stocks in corporation which
pays the tax for him. i: is no wonder
that he protests against paying double
TAX on his holdings There is but one
remedy for this and that is for the State
TO stop chasing shadows; to tax the sub
glance. the actual property wherever il
may be found, and then TO exempt the
paper evidence of ownership. When that
plan shall have been adopted the State
will get all that she is fairly entitled &c
ana there vii! no longer be any complaint
~ tax-dodgins.
Governor Tyler then comes to speak OF
the perplexing question of inequality OF
land assessments. This is largely due,
says he. 10 the fact that the assess
ment is made for the whole State by mel
of each county. who. even though the.
We're perfectly impartial in their judS'
ment, would he more or less Influenced
ny the different views which they TAKE
of a desirabiiity of q high assessment ant
a low tax or a low assessment and hist
tax" IL other words. each and every
community is a law unto itself. not mere