The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-08-27
Deals Broadly With Whole Sub
ject and Submits Recon-
mendations.
mendations.

Former State Senator Floyd w. King.
OF Clifton Forge. who took a LEADING
part In tax reform discussion in the
Senate three years ago. has written n
carefully prepared document on tho
broad subject OF State taxation In
which he points out many evils and
suggested remedies. Mr. King goes
over the whole question i'm detail. and
submits some observations which are
calculated TO attract attention. He
says
The question OF State taxation is. to
my mind, the most important thing
that now confronts the Dublic-spiritcd
people of the Commonwealth I-non
one point all who have given TO the
subject any thought whatever are
aBreed-that liz. that the present sys-
TEN is obsolete and ineuuitable For
the evil different remedies have been
suss estcd. or the suggestions. segre-
Sation and Il central board Of euualiza-
ton nave been most prominently mem
toned and most freely discussed The
work OF Auditor G. Lee Moore In eluci-
dating and furnishing an elaborate
scheme by which the former might he
put into operation, and the investiga-
tions and report of the recent Tax Com
mission with reference to the latter,
have been invaluable to Virginia
The writer believes firmly in the
correctness of the theory of segreea-
ton, but a careful study OF the tenta-
tive plan submitted by Mr.. Moore has
convinced me of two things:
I'd That the plan Of segregation thai
ne submits is about as good as any
that can be worked out without the aid
OF experience; and
CD That 1t is absolutely Impractical
BILE by reason of enormous losses to so
many counties and cities to put such
plan into operation.
Cannot Correct EVIL.
AS to the suggestion of central
board of equalization. / am unable to
see how II can possibly correct the
evils that confront us. Besides. even
If II might relieve existing inequali-
ties to some extent, the objections to
that method of so doing are so patent
and SO numerous as to lead the
thoughtful citizen to the conclusion
that the end would not Justify the
means. ] mention briefly one or two
OF the most glazing objections:
% The inability of central board
TO assess fairly the real or personal
property in different parts of the
State.
f2) Such a board could work at all
Only by having a standard Of valuation.
an ii is impossible to apply II stand
ara 20 the different sections of so
great and versatile "A State rs Virginia.
90 The location Of both personal and
real property is a factor In its valua :
ton which central board could not
properly estimate. \ turkey in the
hclJs of Highland has not the same
value as il he were in the market in
Richmond. nor has acre OF fertile
land III the Sinking Greek Valley OF
Craig the same value as a barren acre
in Henrico.
90 1t would create a needless en-
nifty between the State authorities and
the people who make up the various
units OF the State government Tax
alton is the mailed hand of government,
laid upon the friend. The reason for
its exercise must appeal to those who
feel ii, and ii should be guided by those
in closest sympathy. An act OF tax
alton from remote interests would not
be kindly received. And so ] might
multiply objections TO central board
of equalization, all OF which would
prove insurmountable obstacles in the
road of legislation.
Must Rcnch Out Arm.
The State. however. must have money.
She must AS unit of sovereignty fos-
ter her populace in every part of her
domain. and as a mother must impair
TALLY care for all her children. IL "A
county have more children than money,
the education of those children by the
State should not be neglected. II one
county is infested with more evildoers
than another, the state should reach
her arm of justice into that county and
correct the crring. TO do otherwise
would mean disintegration. 1t will not