The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1910-01-31
THE sENArEs TAX PLAY.

THE SENATE'S TAX PLAN.
The Senate is not likely to be mis-.
led In seeking to frame an equali-
cation bill. 1t will hardly heed those
critics who oppose rational plans oi
reform when they have no just sub
TO see it deliberately turn its back
on the tax commission plan, which has
been successful wherever introduced:
nor will II, we are sure, for the sup-
posed simplicity and imagined econ
orny of the device. adopt the board of
equalization plan. which in practical
operation is little better than farcical
In the alternative between real re-
form and hybrid patchwork, we feel
confident that the upper House VIII
choose wisely.
One of the three plans now before
the House must be adopted, before the
others can be put into effect. This is,
Senator Fletchers plan for this years
equalization through the Auditor. We
do not like this plan. N1ts defects are
numerous. It's fundamental weak
nesses are apparent Its operation
must be cumbersome and Intellectual.
But real estate must be assessed this
year, under the Constitution, and a
tax commission cannot begin opera
tions for some months. Senator
Fletcher's plan. by exclusion. offers
the only way al the moment to Sc
cure justice to the State under the as
sessment. The State must take this
or nothing. 1t must have the Auditor
approve the assessors findings or
leave the assessors TO their own pleas
ure
The real alternative. therefore,, Ia
between the two plans which are Of
fered in connection with the Fletcher
bill, in order to provide for a full in
yestigation OF our entire tax code.
Without some such arrangement, 1912
Will find US Just where we are to-day.
: Either the STROBE plan or the King
plan must be approved Between the
two we do not see that there can be
room for argument, aside from the
claptrap of sectional representation
and the sophistry of immediate econo.
my The King bill is not new idea
brought forth as an experiment by
an ambitious legislator. 1t Is mod
eled on the California plan, which is
recognized the country over as the
most lucid. the ablest and the justcst
plan now in operation. 1t provides
precisely what Is needed: an expert 10
examine the tax system of the state
IN detall and TO report on It's defects.
II olrects, TO be sure, that other men
shall be appointed. five in number, toI
ADVISE win the tax expert and aid
nm IN ms WORK But the experts
work Is the Keynote TO The bill, II
ms plan carries and if its provisions
are ooeyed IN sspiFit'and In letter,
report VIII be presented to the next
Assembly winch VIII become classic.
not only IN aiding our own reform but
IN helping other States III the same d.
In comparison with this plan, the
STROBE bill has absolutely nothing to
recommend IT, II is not economical.
1t is not scientific 1t is not judicious.
1t gives the real authority into the
hands of ten members of the ASSEM-
bly, who arc to meet in Richmond,
tour the State, examine the tax laws,
and, in spare moments. formulate a
report None of the members is to
be an expert. None OF them is to give
his full time to the work. They are
to draw sizeable per diem and work
at their discretion.
And what will 1t all amount 10? An
soltteIy nothInr u,a .,rn,,o .
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