The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-02-08
SESSION
ON TAX REFORM
Governor Recommends Special
Meeting of Assembly, in
January, 1915.
TRANSMITS FIRST MESSAGE
Favors Joint Commission to Con-
slider Entire Tax Subject,
and Suggests Relief.

In his FIRST message 10 the General
Assembly. transmitted to both houses
yesterday. Governor Stuart directs at
tention to the pressing need for a
general reform on tho States taxing
system. and declares his readiness to
call n special session of tho Legisla-
ture TO meet not later than January
IL. 1915 for the purpose of enactIng
remedial legislation.
The Governor expresses tho belief
that IT VIII not be possible In the forty
days of the present session that still
remain TO draft tax reform plan
which VIII even partially cure tho de-
hciencies Of tho present system He
recommends the appointment OF a com
mission TO consider the subject In It's
entirety and report to tho extraordinary
session next year.
The Governors Message.
The Governors message follows:
To the General Assembly OF Virginia:
Believing that the long standing de-
rnand for tax reform in Virginia, in
VolVing q general revision Of our az
sessmentf and revenue laws reached
its elimination in our last general cleo
ton. and that tho Legislative and exc
cutive branches of tho government.
rs now constituted, are looked to by
the people for substantial response
to this demand. feel justified in call
Ing your especial attention to tho re-
sponsibllity under which We rest. and
In making II the subject Of my FIRST
message to the General Assembly.
"A sixty-day session. more than one
/ third of which is already spent is n
short allowance of time IN which 70
deal with tho many subjects which
come before n Legislative body In the
ordinary routine. It would hardly
seem possible that In the forty days yet
remaining, crowded 60 they will be
with other important matters. there
could be time and opportunity for the
preparation. discussion md enactment
or measures which would reach and
cure. even partially, the deficiencies OF
INC present system, 10 say nothing OF
tho great labor, research and delibera-
| ZION necessary In preparing any new
system giving promise of n satisfactory
settlement OF this very important mat
| Ter. repeated expressions OF individ-
ual members of tho General Assembly
lead me to the belief that there is quite
general concurrence in tho view that
tax revision Is matter OF ouch vital
Importance as not only to justify but
TO demand. an extraordinary session OF
the General Assembly for the sole con
aideration Of that question. 10 which
4 g
proposed, shall be referred
FnvorH Commission.
therefore announce my readiness 10
exercise tho constitutional authority
vested In mo 10 call an extraordinary
session for the purpose mentioned, and
/ venture TO recommend that the Cen
eral Assembly proceed. ms soon as prac-
I ticabie, TO the work of constituting n
body OF competent persons. compofed
in part, Mt least. Of members Of the
Senate and House of Delegates, to con
! slider the subject of taxation in its
entirety, and to report recommends
tons with proper bills. together with
code OF tax laws. for the considera-
| ton OF the General Assembly In an ex-
| traordirary session. to be called for
date not later than January IL, 1915
The commission. or committee, sug-
gested. would perform duties similar
10 those OF n standing committee dur
| ing n session or the General Assem-
| bly,, and Its findings and recommends
/ lions should be published and dis.
| tributed throughout the State at leas;
| sixty days before tho beginning o.
| said extraordinary session, for consd-
Grafton and discussion by the neople
nj large, IN order that their represen-
| tatives In the General Assembly may
/ have the benefit OF their views. 1t is
/ OF course, desirable to have EXPIRES
I sions from tho Individual members oil
| the General Assembly By way OF bills
| offered at the present session bearing
| upon all features OF taxation. to bt
| referred, along with others now pend
| ing. TO tho special body for It's con-
| sideration.
| 1 am OF opinion, however, that leg
| islation giving or intended 90 give
special relief to certain classes o.
taxable subjects. enacted without
| knowledge OF or reference TO Its effect
on other subjects or classes OF prop
! erty, will make difficult. II not i'm
| possible. any comprehensive. satisfac
tory and permanent settlement of &
| question ALREADY beset with many diff
| fculties.
very respectfully submitted.
II. c. STUART.
Governor.