The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-04-19
CONFERENCE ON SUBJECT ADOPTS
RESOLUTION CALLING FOR
NoN-PARTISAN BOARD.
CONDITION IN SOUTH
WEST VIRGINIA HAS EXCELLENT
SYSTEM. But OTHER STATES
SEEM TO M VERY FAR
IN REAR.

brought about only by some body
vested with centralized autagritys abe .
conference on taxation. which met in
the senate chamber yesterd3y after
noon. adopted resolution 20 the crec,
that The first essential step towards
this end les in the establishment of
n permanent State tax commission
composed Of efficient ard non-parti-
san members.
As originally drawn. the resolution
left out the word mon partisan" but
this was insisted upon so that poIiti-
cal Influence, the very thing which il
is necessary to fight could be ward
cd of as far as possible, The en-
trance Of politics !ntu the scheme OF
taxation is one 81 the banes which
make the problem SO difficult Of so
luton. and the proposed centralized
authority Is 10 be lifted beyond its
far-reaching influence.
For Non-Parti~an Board
The resolution. adopted unanimous
~, and giving the sense Of the con-
ference. is as follows.
Resolved, That where conditions
are such as to ensure the selection
of efficient and partisan mem
bcrs, a permanent State tax commits
sion, or commissioner with ample
assessments. Is the first essential step
toward efficient and equitable taxa
ton. and that such commission, or
com m ssioner. is necessary. whether a
program Of separation of state and
local assessments he followed or
not
The resolution. was offered by
r 5. Adams. Of the Wisconsin tax
com misslon
How West Virginia Does II.
An interesting paper by the Hon
orable Fred O Blue State tax com
missioner Of West Virginia. on How
West Virginia Has Worked Out the
Problem" was read by a representa-
tive Of that State Mr. Blue being
absent The matter Of assessment
was given as the problem Of taxa
ton. In West Virginia one of the
firs' steps taken was TO change the
assessment on fair cash value to
assessment on the actual value Of
properly the county being made the
unit IF assessment. The county as
SCISSORS are required to follow the d.
rection Of the commissioner
A board Of public works has been
established, and this board assesses
corporations and public works and
: utilities Forfeiture Of certain prop
eriy for failure to pay taxes was
enforced The State tax commission
or was appointed in 1904, and In
1912 the tax Of one cent on the 500
brought in more revenue, and more
was turned over 10 the schools than
the Sp acial tax Of 1904, The state has
a non partisan board Of equalization
and review. to which appeal may be
taken and this board may be APP
pealed from to the Circuit court.
Though the sys@n Is still in its In
cipiency, II ia succeeding.
Needs of Virginia.
Professor Charles Lee RRper, dean
of the graduate school OF the Uni
versity Of North Carolina, talked on
the lines Of reform. now being work
ed out In the Southern States he
thought Virginia was ready and
would consider the appointment 81
n tax comm ission, the vital need OF
which had been so ably demonstrated
by the Investigations by Dr. Douglas
S. Freeman -.
He exposed the necessity Of hav-
ing boards of equalization in the
counties. which would work under
the direction of the State comTnls-
sion. In North Carolina he said -that
the State corporation commission
serves also as the tax commission
and as the State hank commission,
mt that II had practically no super
vision over taxation Next year ne
boned that the state would have
fav commission, made UP OF nom
partisan members
zeal sunervisors have been APP
no{nted in the counties, and tney
have achieved something IN the !,'e
~ reform In South Carolina the
,,,,r has hAen made the unit of az
easement but il does not offer I'M
mediate relief The county superN1-
sora RI taxation work under the SUI
nerviston Of the county AUDITORS
Georgia, Florida and Alabama,
IN Georgia there is no board OK.
eeualization. and consequently Sne
assessment is inefficient ana fe,lea w
not forthcoming. IN" cpu"Ny ,,rat,,ta
unit Of assessment, as IN s In.a'
ga the tax receiver is an elect'Ne
esca In Florida he said there is no
statewide office, and the comptfoi
Tor exercises a perfuuctory supei "
elor3 over assessment. and tDere ~ ~
equalization of assessments HHlons
4pe counties He could not see '"7s
there lis any immediate ihu'tat''' ~
a change for the better
w Alabama the same story y re-
nna4e6 until 1900. when the once OF
q state tax commission was cteateu
- ~ take up the question Of assess
mont hut for the collection of oatA
taxeg. Everybody tangheu'
wears later. however, state taA No'l
mission. c0nSaEIlHE % IN
ha1.ing ample power was created. IN
~ases Of corporations, he said 3nlt
NC franchise could be assessed bu'
there in no equalization OF aSSe9
vents between the townships
IN Mississippi there is, ne sa'o
movement in favor Of a state 'a az
COMMISSION, and q fair prospee, ~, %
soon having such COMMISSION he
county assessors have absolute inde-
--~aence, and though recently there
had been an effort 10 equaltze assess
vents ii had not been successful.
Louisiana and Tennessee.
IN Louisiana and Tennessee the
conditions are much the same though
In the latter State there is a strong
Nv supported movement FOR the es-
enlistment ~ a state tax commits
: sion. which will place Tennessee IN
the ranks of the States having
statewide machinery for assessments.
Tennessee has. too. permanent county
officers to make the assessments. VINO
re; salaries as high as $4,000. Profes-
y sor Raper sketched briefly what
West virginia IS doing, as had al
ready heen told.
In closing Professor Raper said
that he had two hobbies-~~transport
ton. and taxation. Get these TWO
things" ne said ''and you will come
Frs,~daffau Of the great WORK