The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-02-10

property books are uniform In the
taet that they are furnished BY the
state TO each ana every county and
c!ty, In the Commonwealth. and from
their footings the Auditor of Virginia
IS able to exactly tabulate tho entire
assessed valuation and tax extensions,
lment, pensions. schools and roads.
These books are made ~ by the COM
mlssioners OF revenue with all the
care ana clerkly skill that he Is capa
bic OF exercising. He necessarily re-
guires the assistance o: a clerk who
Is recommended TO him for his prof.
ciency and exact knowledge in this
eral OF these In each district
The clerk OF tho county court. In the
discharge OF his public duty. Is re-
the former book. verifying every
change or transfer OF lnni for which
nc mas furnished certificate to the
commissioner, and In all respects this
is technicalisy that cannot IN theory.
be improved upon. and II 81 usually
wen done. y COPY or this book Is fled
In the county clerks Office a copy Is
sent to The Auditor OF Public Accounts
OF virginia, copy is furnished TO
the county or city treasurer Their
uniformity Is complete and unoucs-
toned. and any accountant knows
their sequence Is uniform; and in sub
Selucnt accounting he must follow
theIr lead, as is proved by the Audi
The Auditor of Virginia, on the re-
ceipt Of his copy. tries or tests the
extensions. veriiics the footlnEs and
recapituiat!ons. compares and charges
TO the treasurers Of the counties and
cities. and he rarely fails 10 discover
any errors III thc makeup OF the
books. while the county treasurer de-
:ensiveIy audlts his copy. while the
dts that copy the copy on hle IN
the county clerks Office, 40 that IN NIL
respects the audit Is complete and per-
feet, without the possibility of collu-
sion There is no .nducomcnt TO dis
honesty: there 10 absolutely nothing
to be gained; while their uniformity
furnishes the basis OF uniform sys-
TEN OF aecountLng. No sccountant
can adopt system ct variance with
them. He may fail 10 keep his ac-
counts correctly. but. II kept at all.
tho commissioners books furnish the
uniform basis,
a certain restraining sense OF Iese
| maleste In its application to the pow
ers that be-!ese majestic as 10 the
great Offices which are occupicd-t!cs
my hands or tongue in giving express
sion to certain conceived ideas that
| force themselves upon my mind.
However, the Tax Commission bill
has found its Waterloo Your dist!n-
| gutshed Observation-Disclosures now. II
never hefore-Henry folla I'd. Jr. is the
| Blucher who swept aside the old
guard. He correctly defines 1t.
| The constant nasging OF public
| official very naturally provokes his re-
/ sentiment. so that the man who is ap-
pointed OF the theory that the public
official is dishonest can hardly expect
| TO be, met with that generou< cordial
!ty which man extends to his friends
am not the treasurcr's apologist
when, ne uses his official influence as
a political football. and he is Justly
| amenab!e 10 criticism. That there is
| coterie amongst them who exercise
| an undue influence In the States af-
fairs is common knowledge To affirm
| that nil the county and city treasurera
are members of this cotcrie could not
! be supported by facts. a bakers
dozen" vii probably constitute the
| Concert OF action in related matters
affecting their own interests Is 10 be
expected The setting aside tho CON
sUtutional Limitations as to tenure Of
"fica was the natural result OF this
cohesion. Yet nifty treRsurcrs of tho
! state could or would probably deny
their anlliation with this coteric, and
That The T!mes-Dlspatch would lend
us editorial columns to serve private
interests as opposed to public policy
IN matter where tho, line OF distnc-
! lion Is clearly marked Is opposed to
It's traditions. and therefore impossi-
bic.
1t Is everybody's concern that there
should be maintained In the great
| heart of Virginia an independent, con
! servativs organ of public opinion, with
| inc!sive knowledge, subordlnating Its
columns to no individual interest that
/ violates public comfy. The Tax Com
| mission bases It's conclusions largely
| upon the assumption that 1t is dealing
| with body of dishonest officials, hut
| who are, as whole. equal to any
| similar body Of men in any country in
| integrity of character md public
| honor. For polStioal reasons their
! tenure OF ONCE should have remained
| as fixed in the Constitution S.
! BentonYillc.