The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-12-20
AUDITOR MOORE'S TAX PLAN
Prepared The TmeDspatch
Political Economy n the Unives Q Virginia

not we'll 70 nx an arbitrary llml, to nor
sro"th. rho Assembly should make
elaboration. but 1t should not ndopt a
revenue system that viii make II TN
possible to provide new appropria;Fous
~ nj; II II does adopt ruch Il aysteu1.
II VIII soon bc forced 10 abandon II. AZ
has been done by other States that havc
donmen' Is TO tax the sources sat apart
Tor state revenue beyond the linlts OF
VIII Segregation Foster Nnstcfnl
There Is yet another and a moro IN
s.uioIs danger growing out OF q too
complete segregation.
When voters do not directly feel any
YAK. my arc not apt to be critical OF
eNpenIditur"s 1T gets TO be all too
easy for costly ana wastctui methods 10
prcN3ll IN trInsnCtng State business.
indeed. the mare money = State ION
costs tho more popular the managers
there he for careful bargaining In IA
- contract v II would merely hclp
eraa allowances and free spendlng
would be the popular policy.
VIII Il i'ostcr "Logroliing"t
Nor would legislative appropriations
tativca feel responsible only TO their
constituents. ON thcir return home
question liEcly to be asked them would
be, nov much ala YOU get for our
county on districtr Tho majority OF
the people would no longer be concern
ID WIN how tho moncv is raised. b,it
merely with how much Of il is ia be
spent IN their respective sections The
uozon needless and unwiso appropriate
lions VIII he perfectly safe. II only lie
has secured fat SLIGO 81 the pork
for his own district
It VIII not do TO dismiss this danger
az remote and theoretical II is not
1heoretcaI; II Is very real ana very
has proved 1t 10 be so. It Is most
piarinsly apparent In our national
finances. Think for just moment how
different our national budget would he
u the Federal revenues We're raised by
direct taxation. Think of the pension
list, a list actually hdicrous. II h were
reached such appalling size II the
money had TO be collected directly from
the people? Would there be any pork
barrel, II the people realized that they
themselves are fried TO get tho son
IL holds; senator Aldrtch said that We
could I've $300, 900. 900 Il year by amply
ing business methods To managing gov
eminent AFFAIRS. and thouEhtful men
ncllcVc he did not greatly cxaEgcrate.
EaHcc prevail i'm our national finances
because the money is taken from tho
people indirectly. at such q time and in
Sucll a way ihat few of them know they
are paying it.
There is only ono way to check waste
that is TO let the people see aud fool
the tax that supplies the revenue The
voters must criticl2. expenditures not
only from the point OF view OF those
mat pront by them but also from the
POINT OF view OF those that pay the
none for ,hem. And they can keep
the payers point OF view only when
they know when and how much they
are paying.
Thcmc Dangers Cnn be Eliminated.
l am convinced that tho dangers set
forth above are real and serious / am
equally convinced that, n little change
IN Mr.. Moore's plan will eliminate these
dangers.
AS already said the dangers grow
out of the fact that the plan makes Sc
the great majority Of the voters from
Greet taxation for State purposes. The
proper protection, therefore. is to so
modify the plan that a part OF the
state revenue shall continue TO he
raised by direct taxation. IL is not at
an necessary that this part shall be
large. On the contrary. unless il is
kept small the chief merit OF the plan
VIII De destroyed. y small direct tax,
grow. and diminish when economy is
rracticed. Will act like Il barometer to
mark the pressure OF the states
finances. II viii keep alive interest in
the states fiscal affairs. II Viii force
a critical study OF public expenditures.
IT viii help the people to realize that
their burden Of payment is Increased
with every appropriation from the
state treasury. 1t viii, therefore lead
to careful study Of the need for APP
they arc made. 1t viii promote scru-
tiny and discussion Of business meth
obs. and will lead to proper apprccia-
zion OF economical and efficient man
aeement by our public officials and
State employees.
The Necessity of Direct Tax.
l believe that such Il tax would he
necessary under any circumstances
Mr.. Moore himself Indicates the prob
ability OF it, when lie says: "Thc State
may find il necessary TO make some
provision for bearing part of the loss
sustained under this proposed PLAN by
fifteen counties. 1t may perhaps be
necessary 70 do tho same for the cities
OF Clifton Forge. Roanoke and Suffolk
and for some OF the smaller towns
Where Is the State to get the money to
pay these losses? Again. tho constitu-
tionality Off the taking over by the
state of all the capitaton tax is at
least doubtful. 1t would strengthen
the plan TO have every such doubt re-
moved The State should continue to
pay back II third of the capItation tax
to the localities. as the Constitution
seems to require, and raise any balance
| ii may need by direct taxation. Fur
thermorc. the yield OF the CHIEF sources
Mr. Moore SuEpcStS State yQo "a