The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-07-30


ernmental efficiency. tax reform must
opinion. Therefore. the nrkt step is
educative process invariably passes
| through certain customary stages. First
must come the intellectual perception
that there is need for reform. then
that state of the collective conscience
which realizes that the Inequalities of
tax burdens arc morally wrong and
ought not to be permitted by a pa
triotic citizenship. Constructive action
is not possible until popular knowledge
is vitalizcd by public conscience.
\ Practical Suggestion.
The instrument of reform must be
the General Assembly OF Virginia. The
Constitution limits the regular session
10 sixty days every two years. This
is not time enough for even ordinary
routine business. The Speaker of the
House OF Delegates must be elected,
the committees of both houses appoint
cd and organized and many hearings
must be given. The mere operation Of
the mechanics OF legislation. the read
ing OF bills and innumerable roll calls
make heavy demand upon the time ana
attention Of mem bers. There is. in fact.
very little time for reflection, con
biennial budget, which carries upwards
of Sl4.000.000. could we'll demand the
entire time available to members. 1t
is. therefore. idle TO expect the General
Assembly at its regular session TO deal
intelligently with amy unusual and
complex proposals for Legislation
dealing with the tax question from its
practical standpoint, When the Gen
oral Assembly meets AT its regular ses-
sion in January. 1914. let Il joint com
inittee he appointed TO which all bills
dealing IN any way with the tax sYs-
tenn shall be referred. Direct the com
mittec 10 sit during tho recess at cor
tain stated times in Richmond and
several other important points III the
state hold omen sessions and hear the
bodies Give the committee the au
thority 10 employ expert assistance
and require IL to report bill or bills
dealing COMPREHENSIVE with the tax
systems some time in the fall OF 1914
Let these proposed bills be printed and
widely circulated, and then after. say
thirty or sixty days Of public dis
cussion. call a special session Of the
General Assembly for the sole purpose
Of dealing with these bills
Whit should Ire the EirSt Step.
After much lHhorious consideration
am persuaded that tax equalization is
ticable OF equitable reform Tax equali-
aation must precedc any just and. in
deed. any possible system OF scgrega-
ton. Under present conditions even
If the General Assembly could he in
duced 10 enact segregation bill it
must he sed unon an arbitrary plan
which would take from some counties
and cities and give to other counties
and cities without any regard whatever
TO the necessities and equities OF any
Moores plan for serrcgation-indced
the same plan was examined and dis
carded by the Nireinia Tax Commits
sion My objections are these:
90 You cannot persuade counties
and cities represented by majority
of the members of the General AS
Scmhly TO consent TO any plan by which
hundreds OF thousands OF dollars are
taken from their easurics and By an
arbitrary rule, IN effect paid into the
"l2l II such consent could be OBJ
tanned, the plan itself is grossly in
equitable rs between the counties and
County lose s2o.237 annually and Dick
enson gain $ll,225.o5' why should n
lose S96,629.S4 and Norfolk gain $G2.-
1Cl.Sl? Why should my own county of
Frederick gain $ll,2e5. O5 and Amherst
County lose Sl0,525.4l? All these and
many other inequalities appear in the
tables fled by the Auditor.
i think that no plan IS Just which
conditions and equities of each county
and city Ii the state takes for it's
own purposes a very large percentage
OF the property upon which any county
or city now largely depends for its
revenue, then the state should make
some compensation based upon the
equities To take the entire railroad
assessments from Giles County. for in
stance, would bankrupt the county.
Many other counties and cities would
be crippled by the AUDITORS plan
when the state leaves only certain
kinds of property. such as real estate
and personal property TO the counties
know whether this is sufficient for do
nestle purposes; but how can tho
State know this unless the real estate
ana personal property OF the counties
OF cities are fairly assessed Any com =
pcnsauon under any plan OF scgrc-
cation based upon an unfair assess
mcnt would simply pcrpetuatc the un-
Just advantage which such n county
now enjoys. Hence. We. reason back
10 my original proposition that tag
segregation: 1t is not only the first
step, hut the most difficult step, be
cnusc ii is Just here that We meet
I"rhc Existing system of Tn,at!"n in
Virginia.
ancient inheritance. reaching back 10
Colonial days and shaped by conditions
which have long ago passed away.
! conditions of the ownership Of prop
! erty as il then existed They were in
To the character and the historical
/ background of the Virginia people The
1 Influences which nodded the govern
Z mental policies OF Virginia developed
principle of local and home rule THIS
/ is very vital principle OF human lib
subject OF abuse, because the limits
! of the general sovereignty and local
I jurisdiction for local purposes have
/ not always been clearly perceived
In every sovereignty there must be
/ a concentration Of power AT least suf-
| fccnt for the exercise Of its general
functions. The dispersion of govern
, mental authority and energy must be
controlled by some consideration OF
function and some regard To efficiency
The affairs Of mankind arc not TO be
resolved by mathematical formula
and just 10 what extent any principle OF
government should be carried In any
particular must be controlled by com
mon sense and experience.
THE historical attitude of our an
ccstors in the direction OF dispcrsinG
governmental activities has been fell
in many directions, notably in the mat
ter OF education and taxation In edu-
cation ii has resulted in the establish
mont Of many institutions COMPETING
with each other for. pupils and stat,
appropriations. in the duplication Of
courses OF instruction. and in loss o.
money, energy and effectiveness Tn,
great plants now csta blshcd in diff
ferent parts Of the state. and tho his
torical value of some Of our institu
tons VIII perhaps perpetuate cxistiul
conditions in our educational system
but At least in the matter OF taxation
We arc free to change--frec except fo