The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1914-02-03
GOVERNOROF
CLIQUE OR FACTION
Virginia's New Executive Places Even Distribution
of Tax Burden Paramount Subject for Con-
sideration- Would Place Virginia in Position
Of Progressive Leadership

Governor Henry c. Stuart read his
inaugural address yesterday to "a great
multitude gathered In the Capitol
Square, members of tho General Assem-
bly, and distinguished company OF
portico. The address follows In detail.
enter upon tho duties of the gov
ernorship with deep sense Of the
generous e cnmad of my fellow.
unanimous voice of my own party, and
without serious opposition from any
feel That. ,G9inpied With the
obligation and responsibility
The announcement OF my candidacy
contained this declaration: II am not
but ask the support OF all Democrats
who stand for good government firmly
and rcsolutely administered In the
paramount interest OF the state" Hav-
Ing now taken the oath OF Office, /
promise that my course ms Governor
shall be controlled oy the principle
my strength and energy shall be stead
| ny and earnestly devoted TO the service
OF the State.
Nominated and elected without
platform having been promulgated by
my party. and without any statement
OF my own views with respect to public
questions. II now seems my duty TO in
K terpret as best | may the sentiment OF
which my election is the substantial
/
70 the work which lies before us So
FAR as my participation in that work
is concerned ! wish TO say at the out
the other officials OF the executive de-
partnent; and particularly upon tho
wise and active cooperation OF the
tees and members I shall frequently
turn for consultation and advice.
/ EQUALIZATION of Taxes.
The functions OF government are mis-
applied unless there is. produced APP
proX!mate equality in tho distribution
or burdens and benefits. That no such
/ system OF taxation Is perfectly obvious.
/ DETERMINATIONS are ilagrant and should
sble. The task is difficult but is not,
siighted No more important task is
must look for the correction OF the
evils of system which exacts from
some much more than they should fair
y PP eSs. and from others corresponding
The present rate OF State taxation on
an GiaS $; OF property; real and per,
ing DETERMINATIONS must Therefore
arise from the nonassessment or under
nss,essment, or oye:assessment OF prop
crt!. accordingly. | think II Is clear
mat the initial step in tax reform is tc
PVT under actual contribution overs
ex sn n4 BY ufi is nG Of property MOI
the base OF taxation as that the com.
mon pH,aen may rest lightly on all.
Real estate Is assessed at Interval.
OF hVe years by assessors appointed b,
NE courts. many OF the counties bcini
districts. Personal property lis az
seSsed every year by commissioners %
me IA .d revenue elected by the people. ano
or more districts, each having n com
missioner There Is no adequate nro
;Nts s',i toT local equalization. and eros!
mi nIt
valuation OF both realty and pcrson
tiiE In the different assessment dis
,mere Is no provision for State couall
HItlon, and just as gross inco,laiitie
WA? ~ m aineeung counties and cities. an.
10 each other All of this occa sions ~,
surprise when 1t Is considered mai ~
euIy or making the assessments is per
~ iHeu ny hundreds OF individual ofii
cldis' VINO do not act in concert nm
, otsdi OF whom. so far at least as tn
, h os -, oth OF real estate is concerned
i"s no other guide than his own iud,,
, ,Triicn' as 70 what Is n fair market valu.
, ne ne Woetui lack OF uniformity who
T. a. t,r Naiiis WIN consequent widcsprea
t'JIst4Ce ana complaint, is incyita bl
e under such a system '"i
= GinrinGly Defective
or thc purpose of remcCvinr = s,s
ttin winch IL confcssedly and ,iarinoi
n elective. equalization IS n fnnda,meet
g "a ii@cG hsio, The difficulties OF equal
consider carefully the facts To VII ~
| he present Inequality is largely dn.
hiob' h,i ra NO which Is made abnormal
pnoPerty becomes unjust when II
jii ia Leu, TO intangible property, whic
or lace valuo. and In any case nv Ga III IN
I! go, ,bSoof 'ained standards OF value. Gnda
! aHtSSSSo conditions the owner OF intnr
= flote property seeks Keller from w.bn
:" considers disproportionate burd i
| aniihg or refusing to report II,
/ ~ ~ ior assessment and taxatlo,
I .to owner OF real estate and vieib,
| prropeerty accepts with complacencv ~
nennnts OF underassessment OF his ov,
b,1psrty. In the full knowledge that
10 percentage CT intangible prone,
| Is not assessed at all ''opoi
| ,ba,.3fIst scheme Of CO lalization mus
tire et ore deal at ono and tho earn
J IN IN property, tho bulk or which H. n,
assessed at all. On any other princin