The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-07-20
Outlines Method Of Sep
aration Between State
and Counties.
GIVES ESTIMATES
SHOWING RESULTS
Cities and Counties to Draw In.
come From Real Estate and
Personal Property Taxes,
State to Have Exclusive
Right to Tax Cor
porations.

Ientative plans for tnx reforr T.,
Virginia were suggested by State Anal.
'oF !. Lee Moore yesterday. after m,n,.
caIS "i experience in the Auditors
O.tLe' ana hfter some months Of close
study or the problem in hand NJ
Moore proposed a definite nIan for ~
segregation of taxes which. II no,
""opled az he presents it, will at ,o..t
serve as very valuable basis ror tbe
consideration of members OF tho ,art
ichefai Assembly Mr.. Moore's tenta
tive plan VIII be Issued in nar,,bia,
ioF'n Tor general distribution in ordar
.hat the members may study II CLOSELY.
"e!ofe the session meets The need for
TAX REFORM In Virginia has been recoy :
iii%ed FOR years. but no definite MS. N
has met with approval heretofore and
IN me campaigns now pending for
"!ecuon OF members Of the General
assem- oily IL ia becoming evident that
the matter Of taxation will be the
great issue before the 1914 session of
the Legislature
Cross Inequalities mt Present.
u Is now generally recognized that
The development OF Virginia has been
greatly retarded and handIcapped bv
ITS unequal method Of tax assessment.
which Is being made in some sections
FOR the full value and in others for
not more than fourth. In lieu Of
the tax equalization plan. which was
argued before the last General Assem-
b!E, and which contemplated central
board in Richmond TO review and re-
wise tho work OF local commissioners
o: the revenue. Mr. Moore proposes to
set apart certain subjects OF taxation
for the state exclusively. leaving Ger
tain other subjects for the counties
towns and cities BY this plan. if a
county permits its officials TO make a
r!diculously low and uneven assess
- Hf
loser, and the other counties Of the
state viii not be called upon 10 make
UP the deficit
Last Year twenty-nine OF the 100
counties in the State paid into the
treasury over and above what thev
drew out t2sS,5+6.30. while seventy
onc counties drew ont S592. .26S.S7 more
than they paid IN. Nineteen cities paid
II. State il.S0i.+s4o; more than they
drew out for criminal and other local
expenses
Nhnt Mr. Moore Proposes.
Mr Moore now proposes that coun-
ties cities and towns viii not be per-
'nitted 20 tax railroad. canal. water
heat light power, express. telegraph,
telephone, steamboat or sleeping car
corporations. nor the stock Of banks
ali OF these subjects OF taxation being
reserved exclusively TO the State. He
proposes that the cities. counties and
boNl ltH 't di4o"tu 10 lAN. ana lnal inc
state shall not tax, real estate. agri-
cultural lands and buildings, mineral
lands. city lots and buildings all tangi-
BILE and intangible personal property.
and incomes, II 1t is deemed requisite
to tax incomes
The accompanying exhaustive table
shows tho amount OF State tax now
assessed on real estate by counties and
cities. the state assessment Of tangible
personal property. the taxes now re-
ceived on railroad properties including.
rolling stock, with an ella borate estimate
OF the way the new plan OF taxation
would work out The table is one OF
the most complete and extensive pieces
OF calculation ever prepared by the
State Auditors office, and represents
months OF earnest effort and close
study.
Would Discourage EHtravagance.
In explaining his tentative plan of
segregation. Mr.. Moore says:
The State should exact from the
taxpayers no more revenue than will
suffice TO efficiently and benencially ad-
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