The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1912-12-22
Immense Total of Capitations
.Delinquent-Corporations Fail
to Pay Registration Fees.
Salaried Officers Charge
State for Extra Work.
Financial Percentages.

was a mass Of figures. bewilder'ng to
all save those who were familiar with
the administration OF public AFFAIRS.
For the first time. Auditor 5. II. Dono
hoe last year appended some original
reconme ndation and some discussions
OF conditions Many topics are treat
ed 10y Auditor Moore. his introduction
being quite lengthy.
one matter to which tho Auditor
turns his attention Ia the closer col
lection OF taxes. He would have
,reasurers Of cities and counties re-
duce materially the amount OF real
and personal taxes returned delin-
auent He calls attention TO the law.
which provides that treasurers may
levy upon and sell goods and chatteis,
timber and wood. may rent out realty
TO secure the taxes due thereon, and
then distrain the chattels OF the tenant
to collect the rent; courts and super
yisors are urged TO thoroughly scruti-
nize lists OF delinquents before CIV
ing them approval and settling with
treasurers.
A better method OF securing the reve
nue. which comes TO the State from
liquor dispensaries Is suggested: to re-
quire annual settlements at the ex-
pense of the dispensaries before
commissioner OF accounts and ap-
proved BY the courts. as a basis
of settlement for the States part of
the proceeds.
Fees Of Corporations.
1t would seem from the report OF the
Auditor that the State Corporation
Commission has not been diligent in
enforcing the collection of registration
fees assessed against all corporations
chartered in this State. The States
loss. he says. is heavy, and he advo-
Gates that the law be changed so as
to secure the collection of these assess
ments. II is provided by statute that
the failure Of any corporation to pay
Its annual registration fee for any
single year shall, when such failure
shall have been continued for ninety
days after the same has been assessed.
subject such corporation TO a fine OF
not less than double the amount OF
such assessment TO be imposed. and
Judgment entered therefor by the State
Corporation Commission" On April Is,
1919. says Mr.. Moore. los days after
January 2. the date OF assessment (ths
corporations having until March l IN
der the law. he certified to the State
Corporation Commission the names Of
1888 corporations failing to pay the
registration fee assessed for 1912.
Whether any fine has been imposed
and Judgment entered against Of these
corporations he adds. Il am not in
formed" II is TO be presumed he would
know II these had been paid. since the
money comes 10 his Office
HIS remedy for this situation Is a
continuing bond. with d surety COM
psny as security. to insure the pay
ment of these taxes and fees when the
= L.
concerns may go on IN business with
the end of the two years delinquency,
at which time the charter is forfeited.
Examine Fine Books.
The Auditor has been unable in many
instances 20 secure compliance on the
part OF supervisors of counties and
councils Of cities with the statutes re-
quirfng examination Of the officizl fine
receipt books in possession Of clerks OF
circuit courts and justices OF the peace
lie believes. however. that In future
this law will be more generally observ-
ed
An immense loss OF revenue to the
State IS in capitation taxes. which
cannot now be collected by force until
they are three years past due Even
then. the individual amounts are so.
small that no officer will go after them
for the small commission Removal
OF the constitutional inhibition against
enforced collection might be efricscious
In the last ME years. under the new
Constitution. 4 total OF S5.ss7. SOS al
has been assessed in capitations in
Virginia. OF which the great sum Of
ssI5sf3s.s5 was returned delinquent.
and only siO0.sss.Is Was ever after
a he - 10 -
counties and cities was s2.05s.273.7s.
second loss TO the State - OF real
estate taxes returned delinquent. most
Of which is however. in the course OF
years. through what the Auditor calls
a cumbersome system. 10 az last COL
lected
A third loss is on personsi property
taxes a. very small part OF which IL
collected after being returned dslin-
quent
Much money - lost to the public
treasury through unpaid fnes Nr.
Moore thinks they should be secured
b. bond with surety owning real es-
tate When the bond natures. II the
amount due Il not paid. the real estate
should be sold on execution
state departments now collect about
sIse coo under existing laws annually.
paying the amount into tue rthtc
Treasury. and are disburssd By these
departments By warrants drawn on the
Auditor
II Il IL necessary and lawful TO
exact fhere taxes and fees from the
tsrpsysrs.~ says the AUDITORS report
then the taxes and fees should. when
collected. become part ard parcel OF
the general fund Of the Common
wealth. and the departments should
be supported and maintained by erect
appropriation from the Treasury. The
General Assembly should have the op-
portunity 10 consider the needs OF
these departments ana 20 provide
therefor BY appropriation out Of the
Treasury in the sane manner 70 nov
very probably does with respect 20 al
other State separtneats--
sscuiS C~strei Tssssfufsess-