The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-07-16
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.

tentative plans for tnx reform in
'"slhli were suggested By State Audi
toT I. Lee Moore yesterday. after m,ny
- aIS "i experience in the Auditors =
once ana after some months OF close
study or the problem In hand Mr.
PROPOSED definite plan for the
segregation of taxes, which. If moi
adopted az he presents il, will at loast
serve as a very valuable basis FOR tho
consideration of members OF the nert
General Assembly. Mr. Noore's ,.nt,
i've plan Will be issued in pamphlet
iorh Tor general distribution in order
mat the members may study IL closeI,.
heiore the session meets The need for
TAX reform in Virginia has been recoy
hized for years. but no definite MIA n
mas met with approval heretofore. and
IN me campaigns now pending for
election OF members Of the General
ASSENT oly ii is becoming evident that
me matter Of taxation will be the
great issue before the 1914 session of
the Legislature
Cross Inequalities nt Present
u Is now generally recognized that
the development OF Virginia has been
greatly retarded and handica pped by
It's 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!y, and which contemplated central
board IN Richmond TO review and re-
wise the 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 10 make a
ridiculously low and uneven assess
Enent that county will be the only
loser, and the other counties Of the
state viii not be called upon 10 make
UP the defcit
Last Year twcnty-nine OF the 100
counties in the State paid into the
treasury over and above what they
drew out t2ss,54s while seventy
ore counties drew on, s592 26s 81 more
than they paid in. Nineteen cities paid
Tho state il,S0iis40; more than they
drew out for criminal and other local
expenses
Whnt Mr. Moore Proposes.
Mr Moore now proposes that coun-
ties cities and towns will not be per-
'nittcd 20 tax railroad. canal. water.
heat Hight. power. express. telegra phi,
telephone, steamboat or sleeping car
corporations. nor the stock OF banks
reserved exclusively 10 the State He
proposes that the cities. counties and
towns be allowed 10 tax. and that tho
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, If it 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 elaborate 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 benehcially ad-
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