The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-12-24
AUDITOR MOORE'S TAX PLAN
Third Letter
Prepared tor he Times Dispatch by Thomas Walker Page Professor
Of Political Economy n the University Of Virginia.

In a recent letter I ventured to cx-
press, the opinion that; with n. slight
separating the sources OF State and
| local revenues would involve no injus-
tice TO the citizens nor. the business In
arises: VIII the plan work?
| Objections "on Principle" TO Tax Segre-
CATION.
| Before taking up the matter OF SUM
cheney OF revenue under this particular
plan, either 10 state or TO localities,
there are a few general objections TO
NE prlnciple OF tax segregation Itself
tEat want TO point out.
The. first ~ that II promotes waste
,uiness, careless MAJ nsemGnt and eX-
have 70 tie borne by a small and help
less minority OF the people. upon whom
unjust and unequal burdens might be
Imposed. have already tried TO show
in y former letter that Il slight change
m .lr, Moorc's plan would make this
0bje ction inaDpicablc here in Virginia.
point out that our county boards of
supervisors and commissioners OF the
TTEnvenue are chosen by. popular vote.
/ ing men and farmers Of small means
who naturally wish to have their prop
crty assessed at as little as possible
rate kept low. The only way to do this
ana 10 raise enough revenue is 10 put
I me Kinds OF property that they them
selves do not generally possess. In
Huch community, II has been asked.
what chance would there be for any
| industry that is not agricultural? The
farmers would be the only property
owning class large enough to defend
that the merchants. being taxed hy the
state. might not he hurt But con :
turers, millers, owners of mining ma
chinerY, and others. \ number OF
,hese industries are represented in the
counties. sometimes In II small way.
sometimes on a considerable scale, and
The public welfare requires that they
! be encouraged. But the power TO tax is
| turn them over to the local govern :
mont. YOU surrender their fate utterly
! interests their own are divergent.
OF course, the danger Of abuses Of
similar nature is no greater in the
counties among the farmers than in the
cities perhaps not so great. The
counterpart OF the practices mentioned
! can very readily be imagined for our
/ United states has certainly not shown
I itself so upright and just in other re-
! SpectS as TO warrant its being trusted
with the uncontrolled power to tax!
In answer TO the statement that this
! danger turks in tax segregation. we
may assert that il is based on the as
/ sumption that our local governing
| boards and commissioners OF the rev
enue lack both common honesty and
common sense. But such an answer Is
hardly fair. Injustice is not always
wanton and intentional. It is often due
| 10 iSioIahcc' SUN oItcncr 10 careless
ness. Furthermore. in the matter Of
assessing and paying taxes, we must
admit that there does seem actually
| to prevail in this country Il different
standard Of morality from the standard
regulating ordinary business conduct.
! II ought not TO be so; but 1t is 50; and
| IN revising our tax system, this diff
ference must be rcckoncd with. No
one would be willing to accuse our
! property owners. assessors and com
! missioucrs Of Wholesale perjury and
/ persistent disobcdicncc OF the law. Yet
! II is u notorious fact, fact admitted
/ by the owners assessors and commits .
/ sioncrS themselves. that property is
! now assessed, contrary to law, at far
/ less than IT'S true value There is ~
conscious ana confessed attempt in
every tax district to shift from itself
| to others the burden of providing rev
| cnuc for the government
| In view Of these facts, IL liz feared
| by many that oppose tax segregation
| that Il change of tax system would not
! work change Of human nature; that
! would try by I'LL sorts OF devices to put
| the burden of providing local revenues
on the shoulders Of the minority.
IT Is true that this is not a. popula,
home rule" especially In the South. is
! q term to coniure with. What can
| sound more attractive than home rule
| IN taXation? 1t is difficult to speak
/ without seeming To question tho right
and the capacity OF the people for locul
| lf-governmGnt For this reason the
most violent opponents OF tax segrc-
licly
Hut do not for "a moment imagine be.
cause this argument aga INST nscal
home rule does not resound from the
out weight. Moro people arc afraid OF
rcatlBh and unWiSc poltcioB ON the