The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-01-15

pOSifS IN place OF the present law. IL
this is not done before the commence
ncnt OF the tax year the withdrawal of
such deposits mny cripple the banks
and, through them, materially interfere
with the business OF the State. Such
a law will, In my opinion, bring money
to our State md contribute to Its PROS
pcrfty. hut better reason for n nomI-
nal tax this kind OF property IL
that almost always the deposits come
from stocks. bonds OF other property
taxed or constitutes n pnrt of income,
also taxed, md ~ simply placed In
bank for snfety mud convenience until
paid out In the ordinary course of bust
ness. The present tax IL. therefore,
unjust.
Fine for Tax-DodsiuE.
In this connection. however. and in
asmuch as there might be book changes
of bonds. notes. taxable stock and
other evidences of debt into bank de-
posits in order to evade the payment
of tax, such transfers or any pretend
ed purchase of nontaXable securities
or purchases to evade the tax laws
should BIO made misdemeanor, and.
upon convection. tho offender shall pay
fine equal to fivo times the amount
Of tax he endeavored to save and
should also be required to pay the said
tax.
Tax IntanCibIen.
renew my recommendation that
small rate, not to exceed 90 cents
on the 500. OF which 80 cents
should go to tho county or city and
20 cents to tho State. be placed
upon all intangible personal proper
ty and be the only tax. either State
or local. to be assessed upon this class
OF property. Where this plan has been
tried. as In Maryland and other States,
1T has worked we'll and added largely
TO the revenue received from intangi-
BILE personal property.
Copies of Federal Income Asscssme nts
All persons, corporations and firms
paying taxes on incomes to the Federal
government should BIO required to fur
nish tho comnissioner Of his county or
city with u copy of his assessment. and
the Auditor OF Public Accounts should
have prepared and furnished to all
taxpayers, on request. blank forms
corresponding with those furnished by
the officers of the general government
| 1t might BIO we'll TO change the meth
! od OF taxing public service corpora
tons, but this is n matter which cnn
wait until others moro important have
been passed upon.
In view OF their present condition I
recommend tho appointment of a COM
mission, to consist of n LAWYER the
Auditor of Public Accounts and a COM
missioner OF ex-commissioner OF tho
revenue, whose duty IT shall be to
carefully go over. revise and codify
the tax laws of tho State and report
to the next General Assembly.
1t is sincerely hoped that the recon-
lmendations OF this message may meet
with favorable consideration from the
General Assembly.
To Abolish Almsh ousep.
At the last session OF the General
Assembly 1 recommended tho estab-
lfshment OF a home in every congress
sional district to take the place of tho
present county and city almshouses and
to be supported by each county and
| city in proportion to tho number OF
inmates furnished by each In tho
| light of the figures, which havo been
furnished by the State Board Of Chari-
ties and Corrections, earnestly renew
my recommendation.
Number of persons supported in
almshouses during 1918, 1914. value
of real estate, S1,061,485.
Cost OF maintenance ..... $214,771.O3
Superintendent salaries 29,0I7.O0
Value OF crops made and
consumed .............. 3O,S24.o3
Total cost, not includ-
ing interest on real
estate s275, o12. 08
Persons aided in their homes by
overseers OF poor. e,oss.
Sos' -. .....'..-.... ..... SSo,oso.00
salaries OIL oVerseers ........ 1859. 05
These figures show that 10.547 were
supported or aided last year by the
cities and counties of the State ut nm
expense OF S377.29411.
Should Purchase Farms.
The proceeds of the sale OF tho real
estate belonging to the nlmhouses
would be sufficient to purchase ten
ia
there is city, in tho district as near
to II rs reasonably possible, and for
the erection of suitable buildings in
which the poor OF our State could be
comfortably housed and properly look
ed after These homes would be a de-
cided contrast with the present aims
houses some OF which. to express It
mildly, do not reflect credit on the
state.
| Homes for FeehIe-SIinded.
These homes could be used as nu-
clei for the segregation and care Of
the 5000 feeble-minded In the state
which includes at least 1000 high
grade imbcciles or morons who would
not be classcd as feeble minded except
by exports. 1925 classed as idiots and
2,SS2 imbeciles, but with mind enough
to work. OF these feeble minded peo-
pic only 225 have adequate custodial
! care. 1t is believed that with care
fully selected and cultivated farms
these people could certainly be segre-
gated and probably could be made
self-supporting. Certainly the time
has come when the state ought to take
some action.
Mental detectives multiply twice as
rapidly as normal people. and from
feeble -mindedness springs. by inheri-
lance, insanity, epilepsy, crime, pau
pcrism and all forms OF mental degen-
eracy The prevention of the repro
duction of this class Is, therefore,
social and economic necessity.
Trensurrrs md Delinquent Taxes.
With slight changes, 1 repeat my
recommendations made TO the General
Assembly OF 1912. AS treasurers sue
coed themselves, there is no way by
which a settlement can he made with
the county treasurer for county and
school funds. 1t Is true that state
ment can be made and tho balance due
by the treasurer ascertained. but as
his Is the only hand authorized to re-
ceive tho money, there can be no actual
payment. l. therefore, recommend that
the treasurer be required at the July
or August meeting OF the board OF
supervisors OF his county, as tho case,