The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-11-25
MOORE SUGGESTS
SPECIAL SESSION
FOR TAX REFORM
Prepares Report On Work of
Two Years Time to Increase
Revenues of Virginia from
axation.
Auditor Recommends to Gen
eral Assembly That 1t Name
Commission to Study Ques-
ton and Report Back Bill
for Passage.

AS a solution to the problem of tax
alton In Virginia. c. Lee Moore, State
auditor Of public accounts, recommends.'
In his report to be submitted TO the
general assembly, that special SEES
sion Of the legislature BIO held some
time after November !, 1914. to receive
the report Of tax commission 10 be
appointed by the general assembly
The commission liz TO present plan
with the bills necessary for putting
il Into operation.
The report OF Auditor Moore liz
bulky document. carrying n mass. of
showing that an exhaus-
tive effort has been made since lSlz
to secure just and proper assessment
and collection Of taxes.
What Report shows.
1t shows what the results of grand
jury Investigations. inspections or va
rious books. papers and documents, and
comparisons OF census figures with
State returns, have been. 1t points out
that there have been. as result OF
this probing. an increase over lsl2,
Of nearly nineteen per cent in the
assessed valuation OF personal property
aud an increase of more than Atty
five per cent in assessed value of in
come. The report also carries the text
Of all communications 10 the Circuit
courts Of the counties and to the Cor
porat.on courts OF the cities.
IN submitting his report Auditor
Moore presents the following
! herewith submit the result of the
examinations and Investigations which
show in which counties in the several
circuits and in which cities real ard
thorough Investigations were mad, ana
Ia which there were no examinations.
The State suffered q large loss OF
revenue IN 1912 in those counties and
cities in which there were no exam
nations and IN those in which the
examinations were purely perfunctory:
however, the real. genuine, and faith
I'd, work done in the few counties and
! cities In which investigations were
thorough. as the Law commanded they
should be, has penetrated every part
of the Commonwealth and has this
year resulted In increasing the assess-
mcnt OF personal property. 36,ao2,-
20t.e0. which is nearly ls per cent
more than the value assessed for 1912,
and has re ised the assessed value Of
income from $40 26T.Ss0e0 for 1912,
20 SIC. 4Is,e4b.0 90 for 1919. an Increase
~ ove~ 55 per cent: and has Increased
the taxes assessed on licenses tothet
than itQuorb a.sss+.93 this year over
those assessed for last year
state Suffered Loss.
The interest of the public on the
subject az t@xatton has become very
AGATE The people justly complain OF
the existing tax laws. enacted when
conditions in business were very diff
fcrent from those now In vogue.
Complaint Is made 81 taxing the real
estate and taxing bonds or notes to
secure a loan OH the real estate;
( Complaint "a made that savings de-
posts are taxed. and that active de-
are taxed as property and. at the
sa1tia time, taxed as income
Complaint is made that from - ia
so per cent Of The interest received
on bonds and notes is exacted for
taxes estate and locaD, etc, etc.
+ II might mention many other COM
plants. Those mentioned will sui
( flee.
What r. the remedy?
4 | respectfully submit that your hon
cradle body should select a capable
commission. partly legislative and
partly otherwise, to whom the mat
ter OF taxation In all its phases viii
he referred, with directions to report
complete plan, with bills prepared
/ 10 put into operation the proposed
lplan. ! suggest that this commission
report to an extraordinary session o!
your honorable body to meet moi
earlier than November /. 1914, fol
the exclusive consideration of the re-
port OF that com mission and the bill:
10 carry the same into effect,
frankly confess ID my opinion 8