The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1910-01-13


rooted. The Auditor could determine a uni.
form proportion OF cash value OF property.
real and personal, TO be asssssed tor the
e. esfp say;of % e va'sa. saaa'l Ss: w v1oia,s sa'' ~ Iai :
coraulisuionor Of the revenue OF land e..
Session, 10 that no could not approve ths
books. then the Auditor should DO directed
II not properly corrected or returned within
q certain time, the Auditor should be Az.
ti1orized to mako the assessrnent Tor stag
taxes. the same to DO % eitee.ave ~ ~
land assessor, with tho privilege o. per.
sons. feeling theinselves aggrieved, havins
the aame corrected IN the court OF sne
Gated. precisely as under tho present law.
I bolioye this would DO very effective. ana
would produce substantial uniformity Win.
in the state. An examination q present
Inequalities clearly dIscloses that thoy con.
slst not OF inequalities among indtviauals
Ia the same county. city or section, but o.
Inequalities In fxing the PROPORTION % easn
valuation . IN ne rS,. o M!ouia 30 ee eliminated BY
the Auditor enforcing O uniform pcrcentasa
OF cash valuation for the entire STATE. ING
very fact that tho Auditor wouid nave 70
OFFICERS to mako them Just. fair and rca-
sonabIo. I believe this would be SO q.
fectivo in producing the desired results
that the authority Of the AUDITOR "ou'o
have to be very rarely yoked
Save Much to State. &
ono OF tho advantages OF this proposed
plan Ia that IT utilizes one OF our best
ORGANIZED and most experienced and cap
able departments OF state governmental
department which has long had successful
control OF such matters. and which, ny pro.
viding for . small increase OF force; eo ,h,a
work. It would save the state the uncer-
tainty and tho great expense always incl
dent TO the creation OF q new department.
1t would leave TO local officials the per.
tormance of this work. as now exists. pro-
vtdcd they did II fairly and well. Before
exercising the State power tho local au.
thorities would be given the opportunity
Erieved by state assessments could obtalp
relief promptly in thor homo courts. rms
proposed plan has the advantage OF oeinS
simple, direct, Inexpensive. and wosta "
Much OF tho Information needed already
exists In the AUDITORS orleo. He would be
as capable as any Of employing. when
needed. competent assistants. II enacted.
promptly. and completely yindicate ttn ets
fectiyenesa In producing uniformity OF taxa.
ton, and obtaining for the state much
privsd. AS tho time IL near approaching
when thero wifi be u reassessment Of real
estate. which will be the basis OF taxation
for for the snon nvs shs s%ae Gsne4ai Assembly, yssrsi t T.:h ,m 10
peratiyo necessity of leSislnunE upon TINS
matter Mt this session.
State Accountant.
1rhere exists In his State a great need
,or a we'll equipped accounting depart
meut. All the different departments of tho
executive government. all the various state
Institutions. should be required 70 settle
annually with this department 2 and nave
their books and accounts coEnp!etely exam
ined. It should be directed when neees.
sary 10 visit and xam!n the accounts ana
books OF persona and officials indebted 10
=. c,otn md sec that their aCcOuNtg are
properly kept, and that tho amounts due
the state arc fully and promptly paid. y
should be authorized to prepare a proper
and scientific system OF bookkeeping for the
various state departments and Institutions.
This dcpu rtment could be most benedctnlly
utilized by the Governor In making e1nml-
nations of .theH condition OF institutions
which are placed by law under bis super
vision. It's services would also be invalu.
able to the joint Auditing Committee Of
the House and Senate.
There Is much other important work that
readily suggests Itself that this department
could successfully do. would recommend
that 1t be organized with an accountant
and an assistant, and a reasonable appro-
p~.!at!on for travelling and contingent e1-
peases. If IL should be disclosed that a
larger force Is necessary TO do the WORK
promptly and efficiently, this can be pro-
yided In the future. II Is wise and eco
norn!cal to create departments 10 do tho
immediate pressing work. then let them In
crease IN proportion and In the direction
that experience shows Its best ana most
needed. The savings and benents tnat "outa
source would far exceed the small cxpen-
ditures required.
Recommendation for the Development OF
Agriculture.
It il estimated tina last year our agri-
| cultural products amounted to 3a3.o co., 9.
| Ar interest of such magnitude, OF such vast
Importance to the State. should receive
most generous consideration and assistance,
| In addition to continuing the many present
policies of agricultural development. which
has been most beneficial. I that
this commendable work be further ads
mental work should be extended In the DIFF
ferent counties and sections. Thus the
agricultural products particularly suited 10
! tifcally and successfully developed with
! most beneficial results. An appropriation
should be made to enable the Agriculture
Department to cooperate with the Fedora
government In its soil survey work. This
should be begun Immediately and continue
until the entire State has been mapped. By
thus cooperating the work can BIO done
economically. speedily and seientihcally
piete and scientific soil survey Of the state
and the results accrnjns from II would be
most profitable and beneficial;
I would also recommend to the Genera
| Assembly the formation OF several movable
AGRICULTURAL schools. to teach tho farmers
In the various sections Of the State prac.
tical, scientific farming. The courses In
these schools should be limited to one OF
several weeks. The teachers in these
schools should consist OF experts in the
various kinds OF Agriculture. Such schools
would enable-our farming communities L
obtain a scientific course Of study aud prac.
teal demonstrations In agriculture from
experienced experts without cost. and with.
out the necessity OF leaving home. which
her aid in the decoration Of the Capt.
toll. He said that the Capitol Improve.