The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-04-03

| their application is worse than the
statutes at their face value.
! The great problem, Mr.. Hawkins
said. is to- apply equabIe laws to the
varying taxable values, tangible and
| intangible. In the matter of stocks
and bonds the tax is levied on market
I value; real estate mortgages are tax
| ed on their face value. Here he took
| occasion to speak of the crusade re-
| Gently started for the reform of the
mortgage tax laws, and expressed the
/ firm belief that If the reform advo-
Gates undertook to single out that or
any other one tax for reform that they
/ would encounter violent opposition
| from other classes of people. There
should be a community of interest.
with no antagonism of any class, but
a determined effort to get the frank
consideration of the legislature of the
whole system of taxation
Land Assessment Worst.
The most glaring inequality in the
tax business Mr.. Hawkins thinks is
/ in the assessment Of lands, and he
cited some rather startling facts and
/ figures to bear out his contention.
While lands in the counties. he point
ed out, are assessed at from 90 70 SO
per cent of their actual value. land
in the cities is taxed at from 80 8 to
so per cent Of its value, He cited the
/ classes into which lands are divided
with particular reference to develop
ed and undeveloped mineral lands and
gave study in figures taken from
the records. For instance, land in
Madison county. where there is no
developed mineral land is taxed at
$3.50 and In Giles county, rich in
mineral tax rate is $3.72. In Car
roll county, wealthy in undeveIoped
mineral 80
Elizabeth City county the assessment
IS $50 and in Henrico county, s54.
Mr. Hawkins pointed out many more
OF these glazing inequalities, citing
FACTS and figures to suhstantiate his
statements. He did not believe that
the commission could ever succeed in
framing satisfactory adjustment of
! these varying tax yalues-the segre-
cation plan, TO his mind is the only
solution Of the problem. and if a gen
erai reform is TO be accomplished the
business men Of the State must get to-
gether and pull together for il.
Endores Mr.. Hawkins.
James F. Ryland earnestly endorsed
Mr. Hawkins ideas, and then gave
the Iunchers very condensed sum-
mary of the impressions he had CLEAN
ed from his service on the special
grand jury which was appointed to
investigate the ''tax-dodging" condi-
toms that obtained in Richmond.
he classed under three heads fhe
gist of these convictions--ffrst. thar
/ the tax laws. as affecting the ,ecnIe
OF Richmond. are unjust and UNEQUAL.
second, that they are antiuuated and
90 not f1t modern conditions. and
thlrd. that the assessing machinery
IS all out of gear Some of the tax
statutes, said Mr. Ryland. were framed
by the old house of burgesses away
back before the time of any pres
ent, and while they were probably all
right in the days of yore. they are
absolutely absurd now
He frankly admitted that while the
special grand jury has increased
Richmond's tax revenue something
like $1,000. coo, 1t had not scratched
very deep. and probably did not Sc
cure one-ffth of the additional as
sessment II might have gotten, but
for the fact that under such laws the
jury was ashamed TO dig deeper-it
was almost like stealing from the
poor He admitted further. that un-
der the circumstances the Jury had
not attempted to pry into peoples
private affairs but had merely thrown
cut some hints to the folks who were
as a rule, unknowingly evading the
law because the law is So vague they
cannot understand it, and in conse-
quence 90 per cent of the increased
valuations were voluntarily made. The
jury had not pressed the law on Dor
rowed capital for the reason that
funds of this nature do not belong
Ia the borrower. and the statute i'm
posed a tax on the lender. and neither
did 1t attempt to investigate the mat
ter of money on deposit nor push the
investigation of the ownership of
stocks and bonds, despite the plain
injunction of the Law, Mr.. Ryland
caused laugh by his reference to
the remarkable scarcity of Richmond
owned stocks and bonds The jury
found very few. According to the
tury's investigation, nobody in Rich
mond owned stock in anything The
State, he yentured to say does not
get 10 per cent of the tax the laws
seek 10 impose because the law is
openly and hrazenly evaded
Nor did Mr.. Ryiand say that he CEN
sured the evaders, Where the inius-
tice of the law, however was keenest,
MIR. Ryland pointed out, is when the
owner of the stocks and bonds dies
and his will is admitted TO probate
Then the State steps in and gets the
biggest share of what the deceased
had worked hard all his life to leave
most often the case that Ii falls hard
est upon those least able to bear it,
AS for the assessment of ma
chinery, neither the auditor nor the
commissioner of revenue are invested
with legal power to go behind the
statements of the individual
Like MFR. Hawkins. the speaker
urged the business men to make a de-
termined stand for a reformation of
the tax laws all along the line.
The subject yesterday was Two
Sure Things: Death and Taxes
though the speakers carefully avoid
ed reference to the first of these tln-
pleasant topics. The menu was elab~
crate and satisfying. and the social
feature of the luncheon altogether en-
ioyable. The fifth, and probably the
last. of this unique series of events,
designed to advance Richmond's prog
ress and prosperity, will be held next
Wednesday,
Leopoid's Children Lose.