The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-07-19
MIR MOORE'S TAX PLAN.

tBy Alfred B. Williams in Roanoke Times)
Virginia people owe thanks and warm appro-
val to C. Lee Moore. auditor of public accounts,
for his earnest efforts to devise a plan to
improve the system OF taxation and tax valua-
ton. He has proved himself to be an official
of progressive thought and conscientious purpose
to do the State service and he has given to
his undertaking much labor and ability
An outline of the plans and changes he sng-
gests is printed elsewhere. II should be studied
by every citizen who is interested in the vital
subject OF taxation. II should be considered
with honest and broad purpose to disregard sec
tional. temporary and local interests and to try
to reach a conclusion for the permanent good
OF the State as a whole
In our opinion Mr.. Moore has overlooked the
root OF our entire trouble In the matter of tax
alton and valuation That root is the Unequal
tiles Of the counties of Virginia not only in
situation and conditions but In area population
and wealth. We cannot apply here a system
which would be appropriate for prairie and
lake State like Wisconsin, laid off into counties
OF like sizes and shapes like a checker board
map Of Virginia looks like crazy quilt We
have Elizabeth City county with $4,000 acres
and Alexandria with $4,000 acres; Mathews with
$4,000 acresJ and Augusta with 532, 900 Pittsyl.
vania, with $1,000: Rockingham. with $4,000
Land assessments vary from $40 acre In
Bath to $40 in Henrico; $27 in Norfolk, and
on. Yet each of these counties has the same
equipment OF clerk OF court, Commonwealth
attorney. sheriff. jail and jailor supervisors
treasurer. commissioner of the revenue etc.
We have on the one hand a cry for abolition OF
are paid and the substitution OF salaries; now
on the other side the demand that each county
be required to pay its own criminal expenses
Salaries for all these officials would almost devour
some of the little counties The work Of re-
form should begin by reconstructing the coun-
ties by slicing Off parts from those so large as
to be unwieldly and combining some of the small
counties or adding to them as to give them
the property and population to make them self
supporting without being too burdensome to
their people.
Mr. Moore's plan is to give to the counties.
cities and towns. broadly speaking. the taxes
on their own real estate and what may be called
the fixed personal property. reserving to the
State the taxes on railways and other public
utilities and banks; the capitation taxes and all
licenses But the counties, cities and towns are
to be limited to a tax rate OF rs cents on the
800. OF course the meaning Of this Is that when
a city. county or town desires to increase its
revenue It's only course Will be to increase the
assessments on such real and personal property
as 1t Ia permitted to tax. On general principles
the plan looks fair. Probably 1t will be well
coined by the public utilities corporations. who
would find 1t more comfortable to deal directly
with the State and to know precisely what their
taxes are than to be subject to the varying no
tions and needs of local authorities and voters
each county should be self sus-
tanning organization Practically, the question
is whether the poorer and weaker counties could
or would be self sustaining in the proper way. II
they found that Of the laws and proper develop
ment OF their schools and roads would mean as
sessments SO high ~ to seem to their people ex-
cessive and grievous. would they not b. tempted