The Richmond Virginian. (Richmond, Va.) 1910-1920, 1912-01-12

der the plan proposed and viii thus
| deprive the Commonwealth OF reve-
nue. properly due while Il win post
pOne the date at which reduction In
the tax rate win be posnlbie.
| regard this subject Of a paramount
| inportancs. Nothing more vitality at
fecting the interests OF the people or
4 more Intimately connected with their
daily life can he made the subject OF
legal enactment. The recommenda-
| fions of the commission, which I re
gard az well .digested and most feast.
| BILE. should receive prompt approval.
and trust Will be adopted as a whole,
| leaving to experience the discovery OF
and the remedy for any defects when
| may appear.
II is but Just TO add that the IN
| formation conta ined IN the report OF
| DR. Douglas s. ~FFeenaaFf, secretary OF
| the commission. Will be found OF the
greatest vHftrc- He has carefully ex-
| amined and digested the tax laws of
/ most of the States OF the Union. Gull
ed from them their most valuable fea-
| lures, and drawn hts own conclusions
which are very clearly presented. Dr.
/ Freeman has made himself familiar
with conditions In Virginia and HE
report and tables will enable the Gen
eral Assembly to act quickly and In
telligently ON the bill to carry into
effect the recommendations of the spe-
ctal tax commission.
| think II well In this connection to
call attention to certain congruous
I matters which while not within the
Jurisdiction OF the special tax CON-
mission. should at this session re-
ceive the attention OF the General As
semeiy.
Tr>saur>ru.
Now that the treasurers OF the
counties are permitted by law to suc@
coed themselves, the cause OF the
adoption of the constitutional provi-
sion. which stjll exists, should be re-
moved By legislation.
There ID no way by which settle
ment can be made with the county
treasurer for county and school funds
Ii Is true that a settlement can be
made and the balance due by the
treasurer aseertainsd, but as his Is
the ony hand authorized ~ receive
the money, there can be no actual
payment or settlement. i. therefore,
recommend that tho treasurer be re-
quired at the July or August meeting
OF the board OF supervisors OF his
county. as the case may be, or within
sixty days thereafter. to settle his
accounts with the supervisors for
OF the Code. And that he be re-
quired at its August meeting in each
year to settle with the county school
board, which settlement should be
made before the commissioner OF ac-
counts OF his county, or II any cause
he cannot act. before some competent
person appointed by the Judge OF the
Circuit Court OF the county. who shall
he entitled to reasonable fee out
l.sr hall Oh a
be found to be due by the treasurer
1t shall be at once deposited in SEINE
bank to be selected by the board OF
supervisors, II county funds. to the
credit Of kaid board. and by the county
school board, II schools funds. to the
credit Of the said board. the money
due the county to be drawn by war
rants authorized by the board OF su-
+ pervtsors, signed by its chairman and
i countersigned bv the treasurer, and
the school funds by warrant author
ICED by the county school board, sign
ed by the division superintendent and
countersigned by the treasurer.
4 1t Is also recommended that the
county treasurers be required under
! penalty to- make these annual set
Elements.
Delinquent Tax Reform
In this connection II may be proper
exists for the collection Of delinquent
taxes which now amount TO a very
large sum of money due to tbs state
and the counties ana cities. II In.
therefore, recommended that an act
be passed requiring the clerk OF every
city and county to place all Of the De-
linquent tax tickets Hodged in his
Office in the hands OF the county and
city treasurers, listing the same and
taking the treasurers receipt therefor.
and for the collection OF which ade-
! auate compensation should be al
lowed The treasurer should be re-
uuired to add the amount OF such
delinquent taxes by years and
amounts. to current tax tickets 80
that the last tax ticket Will contain
the entire claim OF the State against
the taxpayer for taxes, which should
: be q Hen on all OF his personal prop
erty as an execution now II and on
his real estate as delinquent taxes now
Is.
Provision should be made for for
- wsraiug tax tickets to place OF resi-
dence Of a tax payer who removes
from the county or city In which ne
is assessed before payment. and the
clerk should be required to keep In
an alphabetically arranged record pooh
a list Of the delinquent taxes whicn
are liens or real estate. but the pur-
chaser Of land should net he required
TO look back OF or be responsible TOT
! any taxes not on the last tax ticket
Clerks OF Courts and Other Oh'osrs
| The county treasurers are now re-
quired by law TO make monthly set
Elements with the Auditor OF Public
I ACCOUNTS. thus simplifying their trans
actions with the State and saving pos
sible loss by failure OF banks or other
M thia rrI ahnnld hQ made