The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1907-12-05
THURSDAY, DECEMBER 5. 1907.
some sincere aud natural inter
course with the poor and suffering,
some vlyifying cuutact with strslE-
giles and sorrows not our own, Is
Indispensable TO the discipline or
character TN well as to the fulfill
n,cpt of duty.-Jnmes Martinenu.
now TO EauAL1zE TAXATION.

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NOW TO EaUALIzE TAXATION.
AS the time for the assembling of
The Legislature approaches. the, ques-
tion of equalization OF taxes is re.
oeiving its usual attention. Many plans
have been proposed from time to time,
but none that was altogether satisfac.
tory. In our opinion the remedy ispto
be found in a change of the system Of
laying and collecting State taxes.
The most glazing inequalities are in
the personal property assessments. But
under the plan which, we have in mind
these would be eliminated by exempt
ing all personal property tangible and
intangible, from taxation for State pur-
poses. In 1906 the State received from
this source $ls3.2as In revenue. of
which s137.9sO was for schools and $780,
os9 for pensions. Granting that she
would continue to make the same APP
propriations Tor schools and pensions
yearly revenue of something less
than 100000. But this in large part
could be offset by requiring the sew
eral counties and cities TO pay their
own criminal charges These charges
are now paid by the state. aud amount
10 more than 100000 per annuni. Tn.
der the Constitution the State is re.
qulred TO pay half the salaries OF
judges, but that Is not a large item
and the State would save the expense
Of making assessments on personality
and by equalisiag assessments on real
estate her revenues would be mate.
rally increased. Besides. the revenues
of State are growing each year by
natural accretion. We believe. there.
fore. that the loss to the State would
not be felt.
AS for the counties and cities. the
change we propose would be esonomi-
cally advantageous to them---to most
OF them. at least-for the taxes which
they pay to the State on personality is,
as we have pointed out, in the aggre-
gate Approximately 100000 year in
excess OF their aggregate criminal ex.
penses. Moreover, 1t needs hardly to
be said that criminal expenses would
be materially reduced il each county
and city should be required TO pay its
own bills. Such 9. regulation would
tend TO incfeasa efficiency in the ad.
ministration Of local affairs and t.
mako the local authorities more dill
gent in their endeavors to proven.
crime.
In order to raise the money neces-
sary TO dcfray criminal expenses. each
county and city would have to increase
its levy on personality within its bor-
ders. but in most cases. II not in all
cases. the increase would not be equal
to the present levy for State purposes
for. as already stated. the State levy
now includes 20 cents on the hundred
for general purposes, 10 cents for
schools. and 5 cents for pensions. II
Is clear. therefore, that on the whole
the counties and cities would gain
moro than they would lose by the
change.
getting rid entirely of the annoyanc,
and cost OF laying and collecting take:
on personal property. With persona
assessments eliminated. it ought to b,
comparatively easy matter to devise
plan for cqualizing the assessmen,
OF lands. which is made only once il
five years.
The point may be raised that thor.
~ constitutional obstacle in secto!
I 1ss. which provides that on all rea
and personal property the rate Of Stat
taxation shall be 90 cents on the hun
dred for general purposes and 10 cent
tor school purposes. But section is!
further provides that after the frs
day OF January. 1907, the tax rate upo,
said rea! and personal property 10
such purposes shall beg prescribed b,
lew
The proposed change seems to US l.
be practicable aud in all respects do
sirabie.