The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-12-16
THE FUTURE OF TAX REFORM IN VIRGINIA
Prepared for The Times Dispatch Page d. Professor
of Political Economy the University of Virginia.

Has not the time como when
We should expect some definite EXPIRES
sion OF opinion about tax reform IN
virginia.
II seemed TO bc understood when
democratic candidates were chosen at
tho primaries some months ago. that
lax reform would 10" the most iinDor-
tant work before the General Assem-
BY At it's approaching session When
these primaries were iWpcudiHg tho
newspapers IN many counties called
on the men seeking the Democratic
nnmination to announce. their plat
forms" 10 tell where they stood on
the important inhttcrs likely to come
before them FOR consideration.
What was til" result: Not ono in
tailed TO state his position IN regard
to the so-Cailed enabling ACT. while.
on the other hand. not one in ten
he would advocate.
Silence of Legislators About Tax Re-
form.
How can We explain this curious
silence? can IT be that prohibition uG
the manufacture and sale Of whiskoy
great as is is undoubted import
Hncc-Is yet OF such supreme Importance
as TO rclcgatc tax reform 10 utter OH
security? Are tho people Of Virginia
so alarmed about their morals that
pockcthooks" II that were SO it
might be a good thing, But VIC fear
for public honors TO outline their plans
for tax reform was due TO something
very different.
The ruth is-and the frankest
among them admitted it-thcy did not
state their plans for tax reform he
cause they had no such plans TO state.
They could take position easily
enough about prohibition. because they
know what 1t means; they can fore
cast its results. and they are pretty
constituents feel about il II is not 80
/ with tax reform; and this can be said
without rejecting in the least on tho
Intelligence and general ability OF tho
Would You know reform II You
Met 1t:
/ For there are few things more inn
/ portant and there is nothing in pub
lie life more complicated and attended
hy more widely ramihed consequences
than the rcshaping of Il tax system. No
man can understand il unless ne works
( at il both long and hard. Further
more. II is not mere book work. y
applied to the actual needs Of Il par
/ ticular state, never has been, and
never will be. worked out by the
thcorist IN the privacy OF his study. At
the same time the work is equally
/ impossible TO the mau who is merely
practical" No Legislature in the
world contains a large" proportion Of
OF wide business sagacity, Than do the
/ Legislatures of our American States.
| And yet. look at our systems of state
+. taxation, II Is because tax reform
requires both kinds Of knowledge a
| knowledge Of practical affairs ana
also Il systematic knowledge OF theory,
Land because these Kinds of knowledge
cannot be acquired by the same man
/ without dcvoting q great part OF his
/ life to II, that so few feel competent
to express an opinion about it.
The Ifnrd Case of the New Members.
Now think for a moment OF the pO-
sition in which our Legislature will
find itself this winter IT Is said that
about half of the mbcrs--Drobably
morc--wil be serving their first term.
In this. however, and in most other
respects. the composition of the AS
scnbly viii bc about the same AS that
Of its predecessors. TO say this is to
pay the members compliment: for IL
Is likely that nowhere on this CONT
ncnt can "a Legislative body he found
more honest. more public-sDritcd. and
/ with a higher degree of general sa-
gacity. i.ut OF necessity there will be
among the members comparatively
few that have had the time, oppor-
unity aud inclination TO make up their
m!nds az To what tax reforms are
needed. should the majority blindly
follow these few, or should they ad =
lourn without acting?
trrcnIstibic Force md ImmOvnbic
Weight.
II thcy follow the example of their
lprcdcccsaors they viii shirk respon-
ability, and do nothing isut the AS
scmbly is not likely again to avoid the
Issue. The abuses under our present
system arc too gross. and dissatisfac-
tion is too widespread to be ignored by
those seeking political career. But
no consensus Of 'opiniI as 90 wha,
that action ought u be. IN this case