The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-07-31

;ea). which amount rs $l0S.025.2S less
than my estimate of expenditures.
Why exact from tho taxpayers $780,
900 or 100000 more than is needed for
the conduct of the affairs OF the state?
The object of this plan is to efficiently
and bcncficiany administer the affairs
Of the state In the way least burden
some to the taxpayers?
In my estimate of expenditures ]
have included nothing for improve
ments and bctterinents at the State
hospitals. institutions. etc, but have
provided 800, 900 as an emergency fund.
the accumulation of which can he used
Tor that purpose as required. and yet,
according to my estimate, there will
then remain surplus of $4,000, and
that portion Of the $l25.000 for sex
penses of assessing and collecting the
revenue" IL any. which will not be
needed.
OF course. I realize there are many
meritorious objects for which the state
can appropriate money. and believe
in the tentative plan proposed there
Will be such annual normal increase in
the revenue OF the State as will enable
the General Assembly to make prudent
provision for those objects.
LOSSES of Counties and cities.
II. The serious problem in the plan
proposed is the losses sustained by the
counties and cities.
allowed to tax exclusively for its gov
trnmental purposes all real estate and
al! tangible and intangible personal
property within its boundaries (cXccpt
the real and personal property OF rail-
roads and similar corporations) it is
certainly reasonable TO suppose that
asscssm ents at true value VIII yield
the requisite revenue, especially when
the state Will bear the criminal charges
and make the same provision for roads.
schools and pensions as she liz now
making. Now, to test this feature of
the plan and to perfect 1t (Which |
nave not been able to do for lack OF
complete data. counties and cities often
imposing taxes on subjects which the
state does not tax, such as merchants
capital etc.), the the Board OF super
visors of each county and the finance
committees or the cities apply the plan
70 their respective counties and cities
roth as to present assessed values and
IS to what their judgment may deter
mine TO be the true values of the prop
critics real and personal, within their
respective localities.
| will prepare blank forms and send
them for the purpose if they will do
It. and VIII then tabulatc the infor.na-
tion they furnish me-
Under the plan, the critics retain
IN" power to assess license taxes: and
whilst several of them suffer losses. eit
is due to the reduction in the rate
to- be charged upon intangible per-
sonal property, and I feel confident
this will be overcome in almost all
Of them by the Increased amount of
that property, which will be placed
upon the tax books not there now. be-
cause OF what the taxpayers consider
an excessive rate OF taxation The in
vestigations made by the grand jurics
sustain this contention.
think this would be true, also. in
several OF the counties which show
losses in the statement
Norfolk City and Winchester now
have a tax rate of only so cents on
each 500 of intangible. personal prop
erty. and both show g;!ins under the
plan. Also a number Of the counties
showing gains have now tax rates
OF 81 cents and lower on each 500
of intangible property.
Result of Rolling stock Inv.
The loss to Bristol. Petersburg, Rich
mond and Roanoke is due to the oper-
alton of the law now in force dis
trbutins rolling stock of railroads for
taxation.
The plan OF segregation submitted
was deliberately headed tentative"
and as deliberately concluded with the
following sentence, this plan is re-
spcctfully submitted as a basis from
which to work"
1t was issued for consideration, dis
cussion and criticism, all of which 1
am pleased to see 1t rs receiving.
In conclusion, l wish TO state that
appreciate the interest the press is
taking in this matter of taxation, and
welcome the criticisms which have
been published l have cndcavorcd to
| answer them for the purpose OF Civ
ing information.
The present system of taxation is
cumbersome burdensome, and. in in
stances, imposes double taxation: it
is 10 remedy those conditions the ten
tative plan OF segregation is sub
mttcd, and for the further purpose
OF taxing all people according to their
possessions. eXacting the least amount
OF tax requisite for the proper sup
port of the Commonwealth.
believe all OF our people are deeply
interested in this matter, and every
day 1t Is more apparent that the single
and earnest purpose of all is 10 evolve
a system of taxation which will be not
only creditablc to the commonwealth
and sufficient for her support, but will
be satisfactory TO. and bear uniformly
and justly upon all her citizens who
constitute the State.
c. LEE MOORE.
Auditor Public Accounts.