The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-01-30

diuon. employ assistants ana deputies
who shall act under the COMMISSION
ana have the same powers as the COM
missioner and the accountant when
WORKING III their stead.
So mucn for the working force OF
the commission. Their powers and
duties are important and extensive.
me commissioner, or his deputy, are
TO Visit all the counties ana cities or
the state and see that the revenue and
assessment laws are properly enforced
ana report Violations thereof to the
proper officers, ami also tIc an annual
report with the Governor anu ono be-
fore each meeting OF the Legislature.
Each year before the meeting OF
the Gonna sston. he must visit ali the
counties ana cities OF the state and
estimate the value OF the personal
property therein and prepare II draft
of general regulations for the cquali-
cation and uniform assessment OF
property in accordance with law, ac-
coruinE TO which the commission is to
decide upon an average valuation. In
the year prior TO the reassessment of
lands, he must make similar visits,
prepare similar reports and rcSula-
tons for the use of the COM
mission iii fixing average valua
ton of lands by acreage. which snail
be used as 4 guide by the land asses
sorS as the personal property averaged
Is 10 be used as guide by the COM
missioners of the revenue. These Of
ticers may be suspended or removed by
the commission Tor failing TO comply
with these regulations.
Right here is one of the chief
sources OF opposition to the bill. II
is not believed that the commission
viii be permitted TO recall the land as
SCISSORS or the commissioners OF the
revenue. 1t is probable that amend
MAJ xt-f1 u.
providing forfeitures by these officers
In cases of dereliction of duty, such
as the law now imposes upon many
public officers In like cases.
The regulations of the commission
may be appealed by the Board OF SUI
pervisors of any county. the Council
of any city, or any twelve tax payers
city of Richmond. Objection has been
made 10 the Inconvenience of trying
all of these appeals in Richmond, and
an amendment Will be accepted intrust-
ing them To the courts ot the locali-
ties affected.
The accountant, or deputy commits
sioner. is required to establish uni
form system u bookkeeping In the
various departments ana institutions
and for all the collecting and aisburs-
Ing officers of the State. Efforts to
establish such uniform systems of
bookkeeping are generally opposed by
the persons affected by them, and this
provision of the bill will have strenu-
Gus opposition.
The bin requires the Auditor Public
Accounts 10 make monthly reports 10
the commission, giving the names OF
officers required to pay money into the
treasury who have been delinquent,
and of all commissioners of the reve-
nue. who have not turned in their
books at the proper times. This pro-
vision might prove wholesome for tho
State. but most embarrassing for some
OF the officers indicated, and this pro-
vision, therefore, will not be allowed
10 pass unchallenged.
This brief outline of this measured
shows plainly enough that II contains
within itself the seeds OF q tremendous
opposition, which have already sprung
up and are likely TO bear an abundant,
harvest. The cry of Capitalization of
power Will be heard on all sides. The
cost of maintaining the working force
of the commission will be emphasized
and the amount to be gained in added
revenue Will be niinimized by the op-
ponents OF all such regulation as the
bill proposes. Strong forces will bel
working against the whole tax reform
movement. which will threaten Its sue
cess in the House and Just now seem
TO make Its passage through the Sen
81 fG1v