The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1911-12-28

PROPER c1uh ION OF the burdens
of taxation will inevitably result I'm
substantial lowering OF the tax rate.
In the opinion OF the State Tax Com
mission In It's report TO the General
AsHomoiy. made public yesterday. The
slaring inequalities Of assessment In
Virginia are gone into with care md
~ great length, ana the conclusion
Is drawn that there must be n con-
trained supervisory power. which must
of sEcn the right TO remove COM
ihissioners OF tho revenue from Office
when they fail to asscsa prop.rty at
rate OF valuation which will he
Uniform with the general plan through
out tho Suite.
10 carry out this proposition, II ia
recommended that a permanent tnr
commission OF nine existing State Of
Ulcers. who shall be unpaid. together
with paid executive officer. be
created This commission is to have
power ~ TO cqualizo assessments
umong the counties and cities OF tho
state by fixing II standard valuation
for each class OF tangible nerson.i
property. an average per acre valua
ton for each county and average
frontal valuations for each city; (o)
70 remove commissioners OF the reye-
nue. Tor violation of the law or for
neglect OF duty; CD to formulate rea
sonable rules and regulations for tho
uniform assessment OF improvements
and for the general enforcement OF
the revenue law.
Would Abolish Second Auditor.
The entire report consists of more
IMAM 100 printed pages and is com
posed of tho letter OF transmittal to
mendatlons. the report OF the COM
mission proper and the report TO the
commission by Secretary D. S. Free
man. Tho latter contains tho argu-
mcnts upon which the commissioners
report is based but II goes further
In many Instances, making IL evident
that the body did not agree on all
points at Issue For instance, DR..
Freeman advocates tho abolition of
tho office of Second Auditor OF yir-
gfnia, while the commission does not
mention such a plan.
In all, the report contains tho ~
Eested researches of eighteen months,
comprising Information secured In he
wildering quantity from every avail
able source. Tho commission has met
many times, and has given all the
features of tho report much attention.
As the issues of taxation are the
closest TO tho individual of all the
problems Of government. so the re-
port of tho Tax Commission Will be
tho most important, in the public
MIND, OF all that will go to the Cen
erai Assembly. Its members are:
Governor w. II. Mann tchairmnn),
Lieutenant Governor j. Taylor ELY
son, Speaker Richard EVELYN Ryrd.
Judge Robert r. Prentis, Colonel 4.
M. Bowman and D. S. Freeman.
Needs Supervision.
Tho greatest defect in the states
financial system. says the commission
In the outset. is the absence Of any
method OF supervising the assessment
of real and personal property. If tho
assessors of one county choose to so
assess lands and personal property as
to evade their proper share of tho
public burden. there Is absolutely no
method OF preventing such action.
even though another county or city
may be paying four times as heavy
taxes. To correct this evil and to
equalizc the taxes OF all the people
is, in the opinion of the commission,
the most important work of tax re-
form.
There is lengthy revew OF the
methods prevailing In other States.
and of those proposed in Virginia, in
Guiding total separation, rigid enforce
ment Of the law, the complete aboli-
ton OF the tax on personal property,
partial separation and the centraliza-
ton of authority. 1t is the latter plan
. which tho commission recommends,
and to that end 1t indorsos per-
manent commission, for tho equaliza-
tion OF assessr- ssThis commission
would hs.s loerviston, of the
work ,.--'a.,einent, fix county and
city averages of valuations. remove
commissioners OF the revenue for
failure to discharge their duties and
j. Continued on Sixth page.)