The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-07-11
Error in New Railroad
Tax Law Makes it
Null and Void.
MEANS S100, 900
TO RICHMOND
George Wayne Anderson Finds
That Act Fails to State How
Tax Is to Be Levied-Para-
graph Omitted, but
Blame Is Difficult
TO Place.

In the light OF a discovery made
yesterday b. Assistant City Attorney
George wayne Anderson. disclosing
the omission OF an important clause
in the Holt Williams rolling Stock
bill passed By the last General AS
sembly, it seems hardly likely that the
measure VIII ever succeed In effect
ing the tax division desired By i,s
Trainers. The discovery was made by
Colonel Anderson while examining for
the nsst time bound colume OF the
Acts Of 1912. and was as much sur
mise TO hin. as it VII be to the en-
tire state.
shorn OF the involved verb.age
which q legal explanation OF the onis-
sion would dcmaud. the fatal falling
OF the act as passed, according 10 Coll
oEei Anderson. is contained IN the
INST clause Of the law. which, while
directing that the old form OF rolling
stock taxation shall no longer be in
force fails to designate the authori-
IS which shall levy the tax according
TO the new Arrangement
Vital Clnusc Lost in shuttle.
The vital clause which a,oae. In tho
opinion OF Colonel Anderson. can give
the act the character Of law. was in
some manner omitted from the Anal
draft o: the act as sent - the en-
rolling room The Importance OF tho
missing paragraph may be gauged
from an examination Of -ect-ou OF
the Hoit-wiMiams rolling stock ia ~,
as submitted to joint conference
committee Of both houses
In the following reprint Of Section
!. the words ia black type represent
the passage omitted In the law az
finally .~-Glis5 ar-a --frf.a
BE 1t enacted by the General Al
semhly OF Virginia. That such OF the
rolling stock OF the various railroad
corporations doing business in Viz
ginis. except electric railways as is
taxable in this state. snail not &c
assessed for the purpose OF local taxa
,ion by the counties. cities. town and
school districts. - the principal Of
hccs OF the respective corporations,
but for the purpose OF deriving taxes
from such rolling stock for the var
ious counties. cities. town and school
districts IN this State. in ana through
which said railroad companies opcr-
ate and pass, for local purposc- there
sinil he levied annually, by the stnte
Corporation Commission, on the ug-
GrcEate ,nluc OF such OF the rolling
stock Of each such railroad corpor-
ations. except electric railways. as Is
taxa Die In this state (whether such
railroads be operated by steam or
other motive power), as ascertained
and assessed for the purpose OF State
taxation. Il tax based on the rate OF
taxation imposed on the property OF
natural persons for local puEpo.es by
the county. city or town In which
the principal office OF any such rail-
road corporation is located in this
State. which taxes so levied shall be
distributed among the various coun-
ties cities town and school districts
In this State. in and through which
such railroad compsn!es respcctively
operate and pass in the following
manner and proportion
The next section describes the
method OF apportionment. According
10 the law. Is per cent. OF the rolling
stock taxes is 10 90 10 the cities in
which the railroads maintain their
homes Offices, while ,he remaining
10 per cent. OF the tax is to
be divided among the cities ana
counties in proportion to the miles
OF track which lie within their bor-
ders.
Says Omission AuiIines Inv.
In the Judgment OF Colonel Ander-
son, the omission of tne enabling
passage robs the law OF its last re-
naming shred OF power. since it has
been his opinion from the beginning
that when carried TO an issue the
measure would fail on constitutional
grounds.
While am confident tina, the
omission will stand in the way of en-
forcing the levying of rolling stock
tax In accordance with the provisions
contained in the paragraphs which
are intact" said Colonel Anderson. Il
am not at all sure just what effect
this omission will have on the act as
whole 1 do not even sec how the
omitted passage san be read into
the act by inference.
AS Section l now reads It abro-
gates the old form of rolling stock
taxation. but falls absolutely either to
describe the method OF making =. new
ievy. or TO designate the authority
which shall act as agent. 1t Is true
that succeeding sections, In directing
the manner of distribution of the roll
Ing stock tax. point back to some pro-
vision for levying such tax. but they
remain impotent because of tho de-
icct In the enabling clause"
Any one who viii take the trouble
to read Section /, OF the act as passed.
VIII agree with me that 1t is absolutely
without meaning. Put dramatically. il
is nothing more than that enomolous
thins-a sentence without a predicate.
the verb. the vital empowering pas
sage. is absent"
Explanation of Mistake.
number of explanations NAV he
offered to account for the omission OF
the important passage. The most
probable theory. 1t seems. is tho one
held by Colonel Anderson In his
opinion the error originated In tho
Joint conference. which was hcI9 by
committees from the Senate and House
OF Delegates for the purpose of effect
ing compromise between the SEN
ncnniinuod on Fifth PagoI