The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1911-09-06
GOV. DIX SENDS
WORD ON TAXES
Address at International Confer
ence Read by Delegate in
His Absence.
CANADIAN ON RECIPROCITY
Winnipeg Assessor Says Delay
Is Worst Fate That Measure
Can Meet.

@dli NtSCl.
Abandonment of the eye for an eye
and tooth for a tooth principle in
the framing OF State laws. and. more
harmonious and equitable legislation.
on matters affecting more than one
State, were the ideas most strongly
| emphasized in Governor Dix's paper
on State Comfy and Taxation read
yesterday at the opening session OF
the NTH annual Conference on State
and Local Taxation. by Lawson Purdy,
| president of the New York tax de-
, partment. Duties incident to the re-
converting Of the New York State Leg
is lature prevented Governor Dix from
being present at the conference, and
made necessary the reading OF his adj
dress by his specially appointed dele
gate.
! ~ have no sympathy with the theory
! of taxation which finds expression IN
retaliatory legislation" said tho Gov
ernor. Because some sister state
imposes unjust taxes upon our cit
liens doing business there. is no rea-
son, to my mind, why New York should
| impose unjust taxes upon the citizens
! OF that State doing business In Now
York.
Taxation is an element in business
cost If taxes are increased unduly.
unjustly and uneaually anywhere. oil
business. not only the business most
/ intimately connected with the tsins
taxed. but all business. will be affected
to some degree.
Unfair Taxation of Business.
| n "a n
must bear the chief burden of local
| government. But real estate does not
| boar all the taxes either state ar
local. In addition to real estate taxes,
| there are two great groups OF taxes:
that is, taxes on business and taxes
| on investments. Business, however. Is
| not SO fixed. Busineso can move. and
business is always watching for q
| chance TO improve conditions and re-
duce cost atural advantages wo
cannot alter, and natural advantages
Will always attract business. But tax
| alton, unless II be even. just and
| equal. is hindrance which business
! Will do its best to escape. And since
business no longer confines itself 10
one locality. but extends over many
States. there surely Is q call fov State
comfy in taxation. The call for Fed
eral interference IN business Is really
attempts at unfair and unjust taxn-
lion of business Ihat Is why tho
effect of each tax measure outside of
the state should b. IN carefully ron.
sidered as its effect within the State
Mnny States Represented.
Tax experts. representing twenty
seven States. a number of large Amer
| lean universities and colleges. ana ons
Canadian province. were in attendance
% ~
yesterday afternoon. President Allen
r. Foote. OF the International Tax
Association, opened tho convAntion ~
2:3O o'clock by calling to the chair
as temporary chairman. Mayor D. C.
Richardson. who welcomed the visitors
Governor Mann cordially indorsed him.
Governors Sneak.
Governor Lee Cruce. OF Oklahoma,
| was first of those to respond on behalf
of the delegates. He had come from
the baby State of the Onioh, he saio.
| to absorb from the wise men OF the
oldest States. tho best thought on the
most dificult problem of human gov
ernment-that OF taxation Governor
E. F. Noel Of ,ississippi, followed
with a quaint bit OF family history.
which related that his paternal grand
father emigrated from the Virginia
seventy Years ago to MissIssinni
claimed to be n NEAR Virginian." Tie
best governed State. he thought, ives
the best taxed State. To devise the
best scheme OF taxation, based etther
on benefits received or ability TO pay
or both. he declared to be the purpose
OF the present conference.
Governor L. p. Slack, Of
Vermont, spoke for the delegates from
tho New England States. and brought
rpr I'M
State to the conference.
Canadian on Reciprocity.
THE worst fate that the reciprocity
measure can meet. at the approaching
Canadian election, is dnhy 1T will
eventually be passed without change"
declared 7. w. Harris, city assessor
of the city of Winnipeg In short
speech replying for the Dominion to
Governor 1iann's welcome. tho cleo
! ton which. as everybody knows. is
| based on the much discussed recipro-
city pact comes off the 21st OF this
month, anil II is the opinion Of most
Canadians that II will result in a vic
| tory for the supporters of the meas
ure." lie caught the asembly with the
| declaration that as .rr a he PERSONAL
! ~ was concerned he had begun the
practice of reciprocity a number of
years ago when he crossed the border
to the State Of Iowa and appropriated
! a wife
Secretary A. c. C. rleydell. OF 1no
! association. made the second address
! Of the session, reviewing in COM
| prehensive manner the tax legislation
passed by the different States since the
last con ference. and The part played
by conference resolutions In their
enactment Arizona. California and
New York have turing the past year
I
~ traceable to, the recomm sndation OF
| the association.
! To Repair Engine House.
permit was issued in the Office OF
Building Inspector Beck yesterday repair
! ing the old engine house on the south side