The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1903-09-02
THE TAX QUESTION.

In recent article on the eubjeot OF tax
alton we took occasion to say that many
men In Richmond, some of them young
men with good Incomes. managed unoer
our present system to escape taxation a.
together This statement Is verified ana
rendered all the more significant ny the
figures which we have recently pro-
cured from the Commissioner OF the Reve-
nue. and the City Treasurer. These re-
ports show that in the year 1902 the poll
tax was assessed against 1900 persons.
only $500 of whom paid the tax prior to
December 1st, the other being returned
delinquent.
This shows that the assessment was
about as thorough as could be expected.
According to tho last census Richmond
has a population of $500, and with an as
sessment on the head tax account Of
1900 II would appear that practically
8 ali males twenty-one years OF age and
over we're rea ched by the Commissioner
OF tho Revenue. But Is poor showing,
indeed. for our system of collection that
only $500 of these were brought to book
blythe Treasurer prior to December LIST.
In saying this we do not mean to criti-
4 else Treasurer Phillips, for after talking
with him on tho subject we are satisfied
that he did everything In his power to
make the collections. But his task Is
most diflcult one. He sent out his re-
minders. but the delinquents paid no at
tenton to the notices. for tho penalty
is so small that It made no difference to
them whether or not they paid prior to
December LIST. Some Of them paid up bo-
fore the list Of June following, but most
OF the accounts were carried over to the
delinquent list to be collected, Il at ALL
three years after due day. In the mean
time tho delinquents may die or move
away, and even II they are finally brought
to book by the collector OF delinquent
taves, the penalty which they pay Is so
small that they don't mind It. Could any
business man In Richmond carry on his
affairs successfully under such rule
Could he afford to lot his bills run for
three years before even presenting them
for payment? Yet that Is tho rule under
which the. State Of Virginia collects her
Delinquent taxes: Nor must 1t BIO in
ferred that these delnquents are assess
ed only to the amount Of the poll tax.
The great bulk Of them are assessed on
personal property. in amounts generally
small. for each taxpayer, but In the n s.
glesate very large,
1t Is a slip-shod system. and It sadly
needs revision. It has been suggested. and
the suggestion seems to us to be good
one. that the penalty should be largely
Increased so as to make II a considera-
ton for small taxpayers to pay up be-
1oro the expiration OF tho time limit
We pause hero to remark that the as
sessment on personal property In Rich
.nond city makes a most credtab'e exhibit.
The books show that for every 500 worth
OF real estate assessed. there IS an assess
ment on the personal property account
OF s7?.72. We commend this exhibit to
the proper officials Of the city OF Norfolk.
In concluding this article we take occa-
sion to make moro concise statement
concerning the assessment OF stocks In
the State OF Virginia. as some Of our
readers may have been misled by state-
ments made by us and also by our Nor
folk contemporary the Dispatch, In that
connection. In speaking OF the assessment
OF stocks we should have explained what
we have more than once stated in these
columns. that In the case Of domestic
corporations, that Is to say any corpora
tons whose property lies within tn
State OF Virginia. there Is no assessment
of stock against the individual holde
when the property is assessed asains
the corporation. This Is true also, as W
stated at the tlne, OF stocks OF Virgins
railroad corporations. Railroads are as
sessed on their physical property and ais
on their earnings, ann In all such case
stocks held BY individuals are exempt
But Virginia does assess. or ATTEMPT t
assess, stocks In foreign corporations he'll
by citizens Of this State, We believe tina
that system Ia wrong. and It Is question
able II II would stand tho test II brough
before the courts face 10 face with tn
Constitution, Section 1853 OF article XII
provides, that ''all property, except a
hereinafter provided. shall be taxed; a
taxes whether State, local or munlcipa
shall be uniform upon the same class 6
subjects within the territorial limits {
The authority levyng the tax.
Hinder this provision there may % o.