The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-02-15

evasion was not only pardonable. but
necessary to elf-preservation.
The. state should provide a special
form for manufacturers" and special
form for merchants showing clearly.
turn Just what was to be considered
as gross assets" and gross purchases
and giving the specific legal deductions
ana Just debts. showing clearly Fly, the he
net purchases as the case might be:
Such forms would be made out and
sworn to by the proper officers OF the
erai partnership. Such forms. IL clear
and specific. would leave no excuse for
Ignorance" and If founded on just
could be readily detected. II in error.
or verified from the books Of the com
panies reporting. At present. however,
.ons for aaes an nV deb, or
so that under the present law such
forms would be valuefess We do not
see how the State can expect to exact
| a uniform tax when she appears to be
trying to adapt sixteenth Gentry laws
TO twentieth century business condi-
tions.
Methods Unbusfness-iike.
The methods of assessing and col
iecting the taxes by the State seem
thoroughly unbusiness-iike and cum
bersome. The jury va1tures to suggest
some remedies, among them, that the
commissioners of the revenue be given
| power beyond simply accepting" or
refusing return. Better still, that
the State select certain specific sub
what revenue she requires and leaving
the remaining subjects for local pur-
poses.
We might suggest tax commission
tn that the Rn37ffEed
but we are emphatic in stating that
we believe a tax commission turned
loose on the people of Virginia with
present tax laws OF this State. with a
strict construction of the present laws
AZ to capital" credit" moneys;
personal property would be the worst
calamity that could besall the State.
While IT would give the State for a
little time immensely increased reve-.
eventually drive away or bankrupt
half its Industrial enterprises. We can
conceive Of nothing that would be more
mission charged with literally enforc~
Ing the present tax laws OF the State
in their strfctest construction. and
from what we have seen, that with
the present tax rate, the State could
greatly increase her revenue by placing
term of capital and equaiixing her
assessments on real estate and tangible
personally were she to make any sort
OF an impartial and systematic at
tempt to go behind the returns. but
until she establishes some reasonable
and some sensible standard of taxation
she. should not attempt 1t unless she
desires a condition of Industrial chaos.
Doing States work.
The local jury system of examining
tax returns means only that COM
munfties who are intent on evading the
law WIFI continue do and ~
munfttes which are conscientious In the
discharge OF their duty will bear an
nyn; ,ss proportion OF , the burden ,s and
remains unheeded by deaf or indif-
ferent representatives and IL our State
officials neglect or refuse to compel the
relief so badly needed we can see no
alternative but that such communities
as are now honestly trying TO do their
duty, might piausibly consider them
State taxes In the future unless such
communities wish to assume, practi-
caiiy. the whole burden of the States
expenses.
MIR. Tresnou Commended.
The jury wishes to thank Mr.. Henry
-. Tresnon, commissioner OF revenue
| OF. the city OF Richmond. for the care
fuL painstaking work we have placed
upon him. We have found hifs1 an un :
usually capable and efficient officer and
his administration OF his office appears
familiarity with the duties of HIS posi-
ton has impressed the jury with the
idea that he Is an Invaluable public
officer. The office of commissioner OF
the revenue Is no pleasant one The
commissioner Is accountable to the
state Tor correct returns for taxation
and Is given by the State no legal
power to enforce a correct return. In
no sense. were the corrections made by
this Jury in the remotest degree, caused
by any dereliction OF duty or Iaxity
on the part of the commissioner III
the State loses In revenue she has only
the legislature to thank for their
taiiure to give her workable. business
ike laws and for their failure to give
We wish to thank the Judge and
OFFICERS Of the Hastings court OF the
city OF Richmond for their uniform
courtesy and also to thank Mr.. James
X: Sheppard and Mr. T. L. Rlanton
who were members OF the Jury and
who At their own request were excused
by the court after giving long and
valuable service.
Having. we belfeve, DISCHARGED our
duties as 5urymen to the best Of our
aoitlty, we now pray the honorable
court that we be discharged from
further consideration OF this matter.
Respectfully submitted,
CHAS +. TAYLOR (Fofeman),
GRANVILLE g. VALENTINE.
LANES X. RYLAND,
NORTON 3. ROSENBAUAf.
FRITZ siTTERDiNG'
B. p. vADEN,
BLAIR BOILING.
FRED H CARRIER