The Richmond Virginian. (Richmond, Va.) 1910-1920, 1910-02-01
GOVERNOR MANN IN Ills INAUGURAL ADDRESS
OUTLINES TIE POLICY OF. HIS ADMINISTRATION

considered b how TO secure proper
and equal assessment OF properly as n
basis for taxation during 1871. We
ought. for the present, to adopt the
best available plan which will enable
US TO accomplish this result. and then
create 4 tax commission. II II shall be
deemed necessary, to study the system
OF taxation In this and other States.
and permanently adopt that system
which promises the best results
Commissioners Of Taxes.
After the assessment OF this year.
while dcprecating. unless absolutely
necessary, the creation Of new ofiiccs,
and highly commencing our honored
Auditor for the admiraele administra-
ton Of his most important Office. l
think Commissioner OF Taxes should
be appointed az permanent ofiicer OF
tho government. charged with the
duty OF making himself familiar with
every section Of the State, Its property.
resources and interests, and establish
ing In every county and city basis
OF aasessmentN conforming to the re-
quirements OF tie Constitution, and
alao charged with the supervision OF
all officers OF the government whose
duty 1t 10 to assess and collect taxes:
and the establishment OF uniform
system OF accounting throughout the
State. favor the appointment OF one
competent man rather than the APP
pointment Of a commission, because
believe that one man can better 90
the work than three or FIVE, and at lees
expense to the State. Property own
ers should have the right OF appeal to
the courts. and have thrown around
them every safeguard Of their inter-
ests. Clerks OF courts should be re-
CURED when the list OF transfers Is
made. to furnish to the tax commits
sioner copy showing the number Of
acres ard the purchase price OF land
sold. and vendors should be required
to set out in their deeds the true con-
sheraton paid. With this fnforma-
ton. having due regard for waste
lands, II would not be dffhcuk to as-
certain the fair market value Of lands
throughout the State as required by
the Constitution. The commissioner
could gradually make himself familiar
with the value Of personal property.
and perhaps In time devise a plan by
which the Intangible personal prop
erty can be reached. The commits
sioner IN devising his plan and gen.
orally in the discharge Of his duties.
should have In view the rights Of the
taxpayer ~ well as the requirements
of the State. There should be no dou-
BILE taxation, no doubtful expedients,
no heavy and unjust burdens Laid upon
our mining. manufacturing or COM
merciaI enterprises, but the very fair
ness Snd Justice OF the plan adopted
ought to be strong appeal to the tax
payer TO meet the State half way and
assume his fair share of the public
burden.
The MARYLAND Plan.
This has been proved by the Mary
land plan. In that State, by the Sc
curity tax act OF 1896, all bonds. GER
tihcates Of Indebtedness. In whatever
form made or issued by any private or
public corporation. incorporated un-
der the laws of that State. or any
other State or country. were required
to be assessed at their fair market
value, and made subject to q uniform
local rate OF thirty cents on each one
hundred dollars Of assessed value.
Bonds which paid nd interest and
shares of corporations which paid no
dividend were excepted. In addition
to this local tax, the regular State tar.
which averages about seventeen cents
on the one hundred dollars. was re-
CURED. In 1896. prior to the act. this
property In Baltimore was assessed at
1900, 900.
Under this act the following assess