The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-04-03
STATE WILL TAX
C|TY'S PROPERTY
Proposes TO Assess All Plants or
Realty Used as Sources OF
Public Revenue.
CONSTITUTION is QUOTED
Auditors Construction oi Law
Will Cost Richmond
$4,000 the Year

Under an entirely new construction
placed upon the tax laws Us state
Auditor C. Lee Moore. all properties
owned by cities, towns aud counties.
whenever they make any charge fer
their use or receive any revenu. there
from, VIII be assessed with state
taxes. This means that an eTor: VIII
be made to collect the sum OF SS4,:l;.1J
from the city OF Richmond THIS year in
taxes on its gas works plant. water
works plants. markets and sewer sys-
tenn
Never before has such an Inference
been drawn from the law. and all such
publicly owned property has Dcen re-
Sarded as exempt. But the Auditor
believes lie is carrying OUT ,hc man
date not only OF the statutes. but OF
the Constitution itself In fact, he
has alrc,tdy begun 10 enforce his
stand. The land books io.' he city -,
Newport News Tor TINS year hilvc been
received, ana Mir. Moore called the at.
tention of the commissioner Of the
revenue 10 the tact that ihey contained
no public utility owned py tn. city ana
used as = source Of revenue. Tie re-
ply was 10 the effect that Newport
News owns no such inSti;ution. all
plants OF this character being private
~ owned and therefore duly assessed
under other names titan that OF the
city.
Property Not Exempt.
In his circular recently issued to
the comm ssiuncrs OF the rc.euae, in
forming them OF their duties. Auditor
Moore calls special atteut!on TO the
exemptions from tuNation. observe"
lie says. the provision IL This section
which directs YOU 10 assess al the
buildings and ali the land exempted
whenever any building or land or part
thereof, mentioned III this section not
belonging TO the state, shall Da leased
or shall be Il source OF revenue or
profit This provision OF lhr law re-
quires you 10 assess all markets. water
and sas works. mains. pipes etc. clcc.
trio plants poles, wires, conduits, etc.
and ali other buildings and the land
owned by counties, cities and towns
whenever the counties, cities and
towns make any charge for the use
of such properties or receive any
revenue or proht for the use there
Of"
Property owned by tho city OF Rich
mond from which revenue is received,
and which Viii come within the pu.-
view Of Auditor Moorcs construction
OF the law, is as follows Gas works
plant and ma!ns, S3.5iO.oO0. water
works plants and mains, 100000.
markets, S250.50Q. sewer system. &c.
100000. Total, S9,I76.5co. Al the
state tax rate oil IS cents on the 500
OF assessed values. the taxes paya BILE
into the state Treasury on this prop
erty of the city would amount 10
S3i..l5.75.
VIII Bc New Expense.
Unless defeated in the courts. uhis
VIII amount to q new direc, Gharee on
the resources Of the city. since no
prior attempt has ever been made 10
assess or collect any taxes on property
owned for public purposes by cities,
towns aud counties. All over the
state politica! subdivisions VIII &c
similarly affected.
Section lS3 OF the Constitution
e%cmpts from taxation, State or local
among Others property lawfully own
ed and held by counties, cities towns
OF school districts. used wholly and
exclusively Tor county, city. town or
public school purposes"
Further on the Constitution says:
Whenever amy building or land. or
part thereof, mentioned in TINS sec
ton and not belonging 20 the State
shall be leased or shall be source
OF revenue or profit, all OF such build
ings or land shall be liable TO taxa
tion as other lands and buildings in
the same county, city or town"
on these propositions Auditor Moore
rests his contention. He viii demand
that the commissioners Of the revenue
FOR Richmond assess the city property
mentioned, and, should he or any other
local Official refuse to obey instruc-
tions. the Auditor Will apply TO the
courts for his removal.