The Richmond Virginian. (Richmond, Va.) 1910-1920, 1914-02-08
STUART ADVOCATES
SPECIAL SESSION
FOR TAX REVISION
First Message Of New Governor
to Legislature is Brief and to
the Point-House Listens
Closely.
Calls Attention to RESPONSE
billy Under Which Body
Rests, and Declares Willing
ness to Call Extraordinary
Session Before January. 1915.

Governor Henry c. Stuart yesterday
submitted his first message TO the
house of delegates of the general as
sembly of Virginia advocating a
special session of the Legislature 10
make a general revision OF the tax
system of the State. This message De
ing the first from the governor was
Esteemed 10 with great interest by the
house and read in full.
| The message follows:
The Message.
10 the general assembly of Virginia:
Believing that the long-standing de-
mand for tax reform in Virginia IN
~olving general revision OF our
aeasment and revenue laws, reached KS
illumination in our last general cleo
zion. and that the Legislative and exeou-
tive branches of the government as
now constituted, are looked to oy the
people for a substantial response to TINS
demand, feel justified in calling your
especial attention to the respohsiniily
under which we rest, and in making IL
The subject of my hrst message to the
general assembly
a s,xty-aay session, more than one
third OF which liz already spent, is a
short allowance OF time in which 10
deal with the many subjects which
coma before legislative body In ths
ordinary routine. 1t would hardly
8 reem possible that in the forty Gays
yet remaining. crowded. as they Will ne'
with other important matters there
could be time and opportunity Tor the
nrenaratton. discussion and enactment
~ measures which would reach and
cure, even partially. the deficiencies OF
the present system. 10 say nothing OF
the great labor. research ana aeHoefa-
ton necessary in preparing any new
system giving promise OF a satsiac-
tory settlement Of this very important
matter. Repeated expressions or M
dlvtdual membe OF the general assem-
bly lead me to the belief that there -
quite general concurrence In the view
that tax revision 10 a matter OF sueh
vital importance as not only TO 1ustiiy'
hut TO demand an extraordinary SEES
sion OF the general assembly Tor the
sole consideration OF that question, TO
which all tax measures, pending or
hereafter proposed shall be referred.
Would Exercise Authority.
I. therefore. announce my readiness
70 exercise the constitutional author
stv vested in me to call an extraordt-
nary session for the purpose men
aioned. and venture to commend that
xhe general assembly proceed, as soon
as practicable, to the work or constr
ruting a body OF competent persons,
composed in part. at least, OF MEM
beers of the senate and house OF Dele
gates to consider the subject OF TAX
Htion in its entirety. and TO report
recommendations, with proper bills.
together with code OF tax laws. FOR
che consideration of the general as
eembly In an extraordinary session. TO
be called for a date not later than
January l2, 1915. The commission, or
committee. suggested. would perform
duties similar to those Of a standing
committee during Il session OF the
general assembly. and its findings ana
Recommendations should be- published
and distributed throughout the state
at least sixty days before the begin
ming OF said extraordinary session, for
consideration and discussion by the
people at large. in order that their
Representatives In the general assem-
bly, may have tho benefit of their
Views. It Is of course, desirable to
taAve expressions from the Individual
members OF the general assembly by
way OF bills offered at the present SEES
sion bearing upon all features or tax
alton, to be referred. along with Others
NOW pending. to the special body for
ats consideration.
am OF opinion. however. that leg
1slation giving. or intended to give,
special relief to certain classes OF tax
able subjects, enacted without knowl-
edge Of or reference to Its effect on
other subjects or clauses OF property,
will make difficult. il not impossible,
my comprehensive. satisfactory and
permanent settlement of question al
Ready beset with many difficulties.
Very respectively submitted.
HENRY c. STUART.
Governor.
Finance Committee Favorable.
Tho recommendations of Governor
Henry Stuart for an extra session OF
fhe legislature to take some step in the
seduction of taxation in the State OF
Virginia as portrayed in his first mes
sage. submitted to the house OF dele
gates yesterday. was the subject dis
cussed yesterday afternoon by the
finance committee in executive session
No definite action was taken on this
ptep. but 1t 10 understood that a large
majority OF the house are In favor OF
IN extra session, as 1t Is said the tax
situation was of such a nature that II
could not be completed in the time
Alllotted under the constitution
1t has been planned since the gem
eral assembly convened in January
that an extra session would be called
bn November to consider the tax ques-
ton and to make the necessary
equalization on taxation Of both tangi-
BILE and intangible to meet with the
\ views OF the citizens of the State.
Ii Is now only a question with the
committee on finance to decide who
will be the members OF committee
4 to study the tax situation and make
report Of their findings to the extra
I session OF the general assembly In
November.