The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-02-29
FAX REFoRa THE moor or FROG.


4 TAX ItEFORsr THE ROOT or FROG
NESS.
Some members of Tie House OF Dele
gates would undoubtedly be G!ssutis-
lied with and try 10 amend the Deca-
flcgue If it could be on the calendar.
With manmadc and man-giveu law,
these Instructors of progress arc even
more severely critical. advocating a
policy OF destructiveness and not o,
constructlvencss. Such men fail to
realize that no law is perfect in its
inception In its first stage any law
Is an experiment II must be tried out,
its defects discovered and improve
inents written into It.
Tax reform, lmperatively demanded
by the best interests of the Common
wealth, is in danger of Legislative
death, because certain members think
that it is not perfect. and that, there
fcrc, it should be killed \ plenary and
searching measure was at first pro-
posed. Objections We're made. a sub
Etitute bill hns been reported. meeting
all reasonable objections and cffcctinc
3 compromise of conflicting views, hui
sim there are those who oppose il
and would denature 1t into "a spine
! less law.
Legislators OF this type forget ,hat
tax reform is the basis OF all State re
form; that tax equalization Is tho
foundation upon which progressive
stare policy mus, DO laid Ohio and
other advanced States have learned
this lesson and made justice a.. taxa
tion their first step forward. with
the result that from that very ntst
reform have flowed many other pro.
gressive policies and dement's. Nc
state can be progressive ana modern
II its tax system is unscient.fls ana
unjust No matter what reforms and
policies state may have. 1t cannot
be advanced If II has omitted tax re-
FORM
The features OF the MEASURE which
were regarded as oppressive and TOO
drastic -haye .heen. removed. The bin
is not d!recred al individuals, bur
seeks equalization between counties
and counties and cities ana cities The
force OF the proposed Tax Commission
would be moral and advisory.
Physical force is not contemplated
by the bill. Moral suasion is Its chief
working principle. The existence and
actions OF Il Tax Commission would
sustain and assist locnl assessment
officers III reaching faircr conclusions
and making more just valuations. The
Tax Commission would be stan for
such officers TO lean upon. The search
light il would provide would make
them do their duty better If such n
body existed, the local assessing officer
would have q good excuse TO give 10
those influential persons who protest
against their fair assessments. "The
Tax Commission is advising me about
assessments in this community. and /
cant let YOU down" he can say.
Tax equalization has worked Won
dcrs in an Overwhelming majority of
the States. In West Virginia thc tax
rate is a little more than ore-fourth
what IS was before taX equalization
was adopted as a policy by the state.
Similar has been the experience else-
where, but Virginia lags in tn" rear
OF the procession, at tho opposite cnd
from the modern ana progressive
states Less than half n dozen states
are without tax equalization Virginia
is one OF them.
The General Assembly win commit
e tremendous error If at this session
IL shall refuse TO enact q tax cqualiga
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