The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1907-03-19
TUESDAY. MARCH 10, 1907.
A mans concern is only whether In
doInq anything he Is doing right or
wrong-actine the part Of good man
or bad.-Plato.
The Principles Of Taxation.

Mankind seems to have had but
vague idea OF the true principles of taxa
ton until the time of Adam Smith.
Smith laid down several maxims which
John Stuart Mil and other political
economists who followed him recognized
as fundamental The first Of these was
that THE subjects OF every State ought
to contribute toward the support of gov
eminent. as nearly as possible, in pro-
norton to their several abilities; that is, |
in proportion to the revenue which they
respectively enjoy under the protection
OF the State" Smith further held that
Equality OF taxation as maxim of poll
tics means equality of sacrifice
Another writer draws from these max
Inns the deduction that the State should
not regard the particular interests of
the individuals, but should rather con-
slider the nation as an organization.
From these premises 1t Is clear, there
fore, that the contention that each cit-
zen or section, OF the State should re-
ceiye direct benefits in proportion to
the amount Of taxes that such citizen, or
section, has paid is contrary to the fun
damentals.
In the State Of Virginia a certain tax
Is levied each year on taxable subjects
for the benefit of the State as an Or
sanization The revenues thus derived
rare used to defray the expenses OF gov
3ernment. to maintain the courts, to care
for the insane, to provide public schools
and so on. The revenues are apportion
ed according to the needs Of this com
munity and that, for the good govern
ment and welfare of the people as
whole. 1t is well-known that some coun
ties draw out OF the public treasur,
ssmore money than they pay In, on &C
$count of criminal expenses, publ
I schools ETC., while others pay in NOR
than they draw out for these objects
Each section pays In according TO II
ability, and each receives according
Wits .necessty, according as the genera
sswelfare is best promoted and accordin
Ssus broad public policy demands.
This principle should be more rigid
enforced in city than in state, Il
ia municipality is more compact
4fganization. The city of Richmond Is
s4concrete organization, without regard
wards, which are nothing more than
MANY divisions for political convenienc
1T Is absurd to say that this ward
that must receive each year an ecu
norton of the improvement fund rcgar
less of its needs and the needs OF 9th
wards and regardless of the welfa
of the whole city. Some of the war
have already been paved and sewer
and provided with the convenience
@others which have for years been u
ed To provide these improvements
themselves only partly improved, a
building is retarded for lack OF impro
Btnents. The growth OF the city Is
pendent upon a liberal policy, and
Council cannot afford to sacri
the cty's welfare to sectional sclh
ness.
We appeal TO the patriotism and pu'
shirt OF the members, We appeal
behalf of the city at large, We ask
members to get together in a ib'
spirit and employ the Improvement I
s,tin such n way as will best promote
welfare and growth Of Richmond