The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1903-04-17
Income Tax "a State offlcers..

y III r.. 81 y " L
Editor Of Tho rlmes-Dlspatch
i sir--T read with deep interest your edl-
torial OF Sunday March 2oth, on the In /
come Tax. Your reasoning was logical,
your points we'll taken and having called
attention to this important matter Will be
strange if It does not force some decided
action You make use Of one expresson,
however. which. In view OF other con-
structions placed upon It. REQUIRES more
light and elucidation. You speak OF TINS
Income Tax rs applying only to net IN
comes; you may DO entirely right, ! don
mean to dispute 1t. but simply to ASK for
information. II tho act In Question. ap. x
plles only to net incomes, why Is IT that
the State officers or employees In tho base
lne1,t OF the Capitol Il presume IN other
positions also) have this income tax &c.
Quoted from their salaries In excess OF
5000? don't mean that they are PAID
their salaries In full and allowed 70 pa, pay
the income tax ba ok, or TO construe ING ing
law like other citizens OF the Common
wealth, but that the income ia K IS With
held. ard they are simply paid their snla-5
grles In excess Of 5000 after the income
tax has been deducted. Now. u this is}
4 the proper construction OF the law, II
would appear to be a tax on gross IN
comes If the law applies only TO net ~ IN
comes, then isn't the withholding q ta ne
income tax on ga larles of State OFFICERS or
employees In excess OF S6Oo lliessl ~
the state that the salaries In excess OF
5000 IRE net incomes to these officers or
employees 4 II legal and right to tai STATE
toftYccrs on their incomes or rec eipts N
excess OF eGoO, would 1t not be eq pie
and right to place all other citizens on the !
4 sa mi footing The law Is rather obscure sc
on this point, and needs ito be construct 8
.1oi, r. 81 - he but
. one construction placed upon t for all
the citizens Of the State. AS \ t IS now
the law is construed for the State offlce rs,
while It is left to be construed BY the
balance OF the tax payers ACCORDING 70
their individual Ideas. The state ollic &c,
are required to pay the ia *. on J. r helr
gross incomes; the great majority OF ~. ,1..
remaining citizens OF me SGolnon e,r
construe 1t for themselves, anu u1der, t..elr
construction It means net incomes. WHAT
does IL mean? i trust.you Will call upon
the General Assembly or the Al torney-5
General to construe this law, and ma ke u
SO plain that al 1.-The taxpayer rs, W ether
state otiicecrr or not. may fare AK ana
bear this burden equally !,
Very respectfully, 55 ~! ~.
4rIt seems to us that the State Is arol- :
Etrarily taking rake off ~ from tho Hala-;
Eries OF its own officers, and thereby re re-
Educing their net salaries when they i n I,
nose an Income tax upon the gross sala-
RES OF the state officers or employees IN
excess Of $500 because the law p p, Woes
citizens, that not only shall 5000 be de
Quoted from the Er r :, nrGme tb but hs
and also .'all sums paid for taxes and Tor
labor. fences fertilizers. clover or other
seed purchased md used upon the I, lands
from which vegetables or agricultural
productions were grown or produce
and '.the rent OF said land paid by said Ll
person., ifthe be not owner thereof, and
5'in addition to the sum Of 5000, as ,atoriei-.s
said, there shall be de6ucted from the
Income from the person assessed all losses
sustained during the year. s. 5s63
b we presume that the State has a right
to make any terms It can with Its Of
aflcers and employees as to what salaries
shall be paid and what deductions shall
amount as that nominally paid BY the
state should be paid by a corporation or
ether employer that salary would be
liable to deductions beyond 5000 allowed
which the State does not deduct, The