The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-01-30
L LEGISLATIVE COMMENT
BY LEWIS ii. MACHEN.
TAXATION---II.

/ Enough has been said t. show that
in oTuer 10 give Virginia Il model sys-
TEN OF ta%utlun IL is not 80 necessary
TO have new statutes upon the uues-
ton OF distributing the tuX buruens as
ii is TO devise some metnou OF cnIurc-
me the system already upon the
statute books. Uniformity OF con-
struction ana thorousnness OF admin
istraiion OF existing laws would 80 TAR
toward removing the more glarilig in
cqualiticS.
The cardinal defect in the enforce
mcnt OF our taxation laws is the as
Sossment. Three methods OF assess
meht are available that by the local
authorities entirely; that by central
State authority entirely, ana that by
the local authorities, superintendent
ana modified by a central authority.
The first has been tried heretofore, and
has occasioned the very Inequalities
which have caused the present COM
plant The second is not considered
feasible. and would certainly prove I'M
popular. The third is the only one
which promises any degree of relief.
10 attain 1t is the underlying purpose
OF the Byrd Tax Commission bill. TO
us general principle there is general
assent; but in the matter OF details
there is infinite variety Of opinion and
almost as many sources OF opposition.
AS originally drawn, the bill pro-
vided for a State Tax Commission
composed OF the Governor the Presi-
dent OF the Senate the Speaker OF the
House. the chairman of the Finance
Committee of the House, the chairman
of the Finance Committee of the SEN
ate, the chairman OF the state Cor
porhtion Commission. the Attorney
General, the Treasurer of the Com
monwealth, the Auditor OF Public .Ac-
counts and the State tax commission
ers created by The bill There will
certainly be amendments looking TO
changes i'll the personnel o: the COM
mission, by emitting the speaker and
the President of the Senate, but It is
difficult TO suggest any method of con-
stitutinS it which would be wholly
satisfactory TO every one To have It,
composed of many busy officials, al
ready laden down with public duties
and responsibilities. would be open to-
the objection that it would put add
,ional burdens upon shoulders least
adapted TO them and would result inl
the real work being done by only al
few.
1t is answered that the work can
best be done by few. and ;hHi toI
have it done with the advice, and un-
der the general supervision, OF officers
elected Ivy the people and directly re-
SPpnSiblc 10 tHeln WoEIu aCnleNc tne
best results.
Moreover, II would be impossible tot
secure the consent Of the LegislatureE
TO large commission, every me,nberi
of which should give his whole time
10 the work and be paid accordingly. |
Neither is there a disposition 10 intrust !
the great powers Of this commission TOT
an appoimtive board, not restrained ex-
ccpt by the action of the courts in /
l!igated instances.
II may be wei to consider some
provisions CT this bill y Tax Com
mission is 10 be appointed by the Gov
ernor FOR d term OF six years. with a
salary OF $4,000 year, who may be
removed for cause by the commits.
sion. For the purpose OF making
examinations and summCning Wit |
nesses, the commits sion is 10 have AM
the powers OF legislative committee.
The Tax Commissioner is TO have an
Office at the seat OF government and
shall have access 10 all books. papers
and records of any officers engaged IN
the assessment, collecting. custody orr
disbursement OF the public revenue.
The Governor is also to appoint ami
officer known State Accountant,
a; d salary OF $4,000 a year. who shall
he under the direction and control of
the commission, who may be removed
b. the commission for cause. who
shall act as deputy TO the Tax Com
missioner. The commission may. in ad-