The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-12-20

based only on estimates. agree witl,
nm TIN, the estimates arc probably bv
no means too high. For All that tn,
yieid IS likely to huctuate and /, is
quite possible that 1. deficit ,night nrts..
mat would have 10 bc covered by di.
rect taxation.
How Shnli n Direct Tax lie Levied.
None " these things have csc.,,ed
MI Moore, and lie sugEestg thst ~
meet them tho Assembly rcscrv. to II
se!t no riEht OF imposing genera!
~ $4Vp. do not Ike mis- sukEes-
,tou, htchuSo IL means a return.
ahuush only II a small way. 10 tho
Same system from which his plan il
devised TO relieve Ms rurtharu,,fo
h:neNe there u better way Tor Inn
stats 70 raise the amount OF any dir
ference between its needs and tho r,.y
rno from It's separate sources
con S'9tr mat. except thu capitatiou
ttN M the sources or revenue ;hat
ar Moor" reserves for exclusive STATE.
uae are properly so reserved To
!ttNe. however, that they would NOS
ylctd quite enough I'm normal wears .n,l
That IN soiu" years there fnipLt 10
very considerable deAcIt think
therefore. that the StaIe sh0uld ir,ooEc
TO year 80 as Just to cover tho diffor-
tnc" between tho Yield OF those sources
and ihc amount the state needs Hut
40 10Y mink TINS direct tax should be
= Mr.. Moore suggests, a continuation
o. our present unequal and unjust
property taN. | believe that THO amount
10 be thus raised should be apporttoncd
among the counties. cities. ctG.. not on
tho bnsis OF the assessed Value OF thcii
amount thcy spend for their own local
purposes SUPPOSE. ior example that
th3 state needed 100000 more than
Was received from the sources scgrc-
gated Tor her use She would then an
portion this amount among the coun-
ties, cicies. etc. In such a way that Z,
county spending 500 0ro locally Ivo,,lJ
contribute twice 80 much as county
~"ohose local budget carried only sloo.
"Apportionmcnt by Expenditure"
This IS no new proposal The plan
hns been tried IN othor states, ana ii
las been found TO work II wss con
sidered BY tho Virginia Tax Commits
sion, but their report in 1911 failed 10
approve H. Just IS 1t failed 10 approve
segregation for this State The ground
OF their disapprovai was that such mn
require heavy contributions from those
counties that show a progressive spirit
bridges county buildings. etc. while IL
would require light contributions from
counties equally rich, but moro Mig
gnrGly I'm their local expenditures.
The commissions objection is well
taken. But At is weakened by two con
Sidcrations In tho nrst piace, there
would be no heavy contribution re
CURED from any county. For the reg
ular sources OF state revenue would
Eorm9lly yield sum nearly sufficient
Tor the states requirements In tho
second place. the apportionmcnt among
the counties need not hc on the basis
OF their total expenditures Proper ali
iOwanCes could he made for sStraordi-
nary expenses incurred for special pur-
poses aud the apportionncnt might be
made ON the basis OF a five or ten-ycar
average OF tho ordinary costs OF local
government.
Advantage of This Method.
such an arrangement would save
every bencnt that il offered by Il com
plete system OF segregation In add
ton. II would be an incentive to all
local governing boards To keep their
own expenditures within reasonable
limits. IT would preserve for the state
direct tax that would gr.w or dimin-
ish, according as the states needs grow
Oi diminish. II would, therefore. kecI.
alive and alert the interest of the peo.
pie in all state expenditures. In this
last regard Ii would be far more cffoc-
tive than Il state property tax. such as
Mr.. Moore suggests. For the raising
OF state property tax of mills or J.
mills or cent or two, along with the
county tax, would attract little attcn-
tion. 1t would simply be paid at the
time the local taxes are paid, and no
question asked. But notice from tho
State Auditor TO the county treasurer.
calling for a payment from that county
Of $4,000 81 ZOO or 100000 would i'm
mediatcly stir UP the kcencst inquiry
into the reason for such large state
appropriations.
In subsequent letter ] shall attempt
to answer the second question asked at
tho beginning OF this onc-namely, VIII
Mr.. Moorcs plan work?