The Richmond Virginian. (Richmond, Va.) 1910-1920, 1914-02-03
LET US BEND OUR EFFORTS TOWARD
PLACING THIS STATE IN POSITION OF
PROGRESSIVE LEADERS, ZIP 1T DESERVES
Inaugural Address Strikes Keynote Popular
Seeing Growing Vision and Growing Determination That Its
Real Purpose Shall Be Held In View and Executed

Governor Stuart inaugural address:
enter upon the duties of the gov
ernorship with a deep sense of the
generous consideration of my fellow
citizens. Called TO the office by the
unanimous voice of my own party,
and without serious opposition from
any source, l feel that, coupled with
the honor. there is the fullest meas
ure of obligation and responsibility.
The announcement of my candidacy
contained this declaration: Il am not
the candidate of any clique or faction.
but ask the support of all Democrats
who stand for good government firmly
and resolutely administered in the
paramount interest of the State. Hav-
ing now taken the oath of Office |
promise that my course as governor
shall be controlled by the principle
thus announced, and that in that spirit
my strength and energy shall he
steadily and earnestly devoted to the
service Of the State.
Confidence In Others.
Nominated and elected without a
platform having been promulgated by
my party, and without any statement
of my own views with respect to pub
lie questions. it now seems my duty
To interpret as best | may the senti-
ment of which my election Is the sub
stantial expression, by some definite
reference to the work which lies be-
fore us SO far as my participation in
that work is concerned, | wish to say
at the outset that / rely with con-
fidence upon the other officials of the
executive department. and particularly
upon the wise and active cooperation
of the general assembly, to whose COM
mittees and members | shall frequent
ly turn for consultation and advice.
The functions of government are
misapplicd unless there is produced
approximate equality in the distribu-
ton of burdens and benefits. That no
such eqality is incident TO our present
system Of taxation Is perfectly obvious
Determinations are fragrant and
should be removed with as little delay
as possible. The task is difficult, but
is not, for that reason, TO he post
poned or sighted. No more impor-
tant task Is assigned to those to whom
the people must look for the correc-
exacts from some much more than
they should fairly pay. and from
others correspondence less
The present rate of State taxation
on all classes Of property. real and
personal is equal and uniform. and
existing determinations must there
fore arise from the nonassessment or
( underassessment, or overassessment of
property. Accordingly, | think il Is
clear that the initial step in tax re-
FORM IS 70 put unrfer actual conrrtbu=
ton every kind and description of
property not exempt by law, and thus
so broaden the base of taxation as
that the common burden may rest
| lightly on all.
Equalization of Taxes.
F, Real estate is assessed at intervals
! re Ave- wv Il
I by the courts. many of the counties
4 being divided into two or more as
! sessment districts. Personal property
/ Is assessed every year by commits
1 sioners of the revenue elected by the
/ people, and in some counties there are
half a dozen or more districts, each
having a commissioner.
! There IL no adequate provision for
( local equalization. and gross Unequal
/ tiles frequently obtain in the valuation
! If both realty and personally in the
different assessment districts of the
same county. Likewise there Is no
provision for State equalization, and
( just as gross inequalities obtain affect
I ing counties and cities. and the various
sections in their relation to each
other. All of this occasions no sur
prise, when l. is considered that the
duty of making the assessments is
performed by hundreds Of individual
officials. who do not act in concert,
and each of whom, so far at least as
( the assessment OF real estate is con-
cerned has no other guide than his
own judgment as to what is fair
market value. The woeful lack of
uniformity which prevails, with con-
+ HeaHent widespread injustice and com
! plant. is Inevitable under such a sys
! tenn.
! For the purpose of remedying a
system which is confessedly and glar
ngly defective, equalization is fun
damental necessity. The difficulties
of equalization become more appar-
facts to which the present inequality
is largely due. A tax rate which is
made abnormally high by the under
assessment Of visible property be-
comes unjust when 1t is applied to
/ Intangible property. which in most
cases is assessed at its par or face
value, and in any case by easily as
certained standards OF value. Under
/ these conditions the owner OF intan-
gible property seeks relief from what
/ he considers ciisproporttonatc bur-
den by failing or refusing to report
his property for assessment and taxa
ton.
The owner of real estate and visible
property accepts with complacency
| the benefits of embarrassment OF his
own property. in the full knowledge
that a large percentage OF Intangible
property Is not assessed at all. A just
scheme of equalization must, there
/ fore, deal at one and the same time
with property underassessed, and with
1 property. the bulk Of which Is not as
sessed at all. On any other principle
the process Of equalization might. and
almost certainly would. result In large
Increases in assessments of property
that could not from it's nature go into
| hiding. such as real estate. without
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