The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-01-14

fully concur In this view, and l am
( firmly OF opinion that the proposed
subjects for segregation will soon. from
causes purely natural and affecting all
Glasses OF property, grow into values
which Will AFFORD the early opportunity
of complete segregation. Tables have
been prepared showing the effect OF
\ this partial segregation on the coun.
ties and cities Of the Commonwealth on
the basis OF a deficit of $56O,000 and
100000 respectively. Any deficit In
the state revenue can be easily and
promptly ascertained by an ex -officio
board. composed Of three State officers,
| acting without additional salary, and
under authority given by statute This
board could perform the purely minis
terfal duty of apportioning COM
| paratively small deficit between the
several counties and cities Of the State
on statutory basis in conformity with
the constitution.
1t must be remembered that any
deficit exceeding in amount those
have mentioned must be brought about
by appropriations made by the Legis-
lature In excess of the aggregate cost
! of conducting the State government.
Tns sx-Ufrfcfo board would have no
power in itself to assess the value of
any property or to fix rate of taxa
ton. Even It's power OF reauisition on
the counties and cities would be lin
tied to the amount made necessary by
the Legislature itself. which being
composed of the direct representatives
of the counties and cities to be called
upon TO make up any extraordinary
deficit would not be likely to put any
unnecessary encumbrance or burden
upon their Immediate constituents
Under such system the motive of
the individual member of the LegisIa-
/ tive body for an economical admins
tration OF the State government would
not only be stimulated, but he would
have easily at hand an accurate meas
I ure of his own extravaganza and of
the resulting effect in dollars and cents
upon the taxpayers whom he repre-
SCENTS.
Question of Rates,
! The rates on segregated subjects
should not be high enough to consti-
tute net burden on that class of
/ property heavier than that which II
would be necessary to impose ON un-
segregated subjects by the counties
and cities,
| This is but the barest outline of a
segregation plan. The details and re-
suits have been fully shown in the
report OF the committee, and in
amended tables in the hands of the
members of the General Assembly
There have been prepared and placed
! In the hands of the Finance Commit
tees OF the Senate and House respee-
lively, supplementary tables and estt-
mates embodyinE changes in the plan
worked out by the minority OF the
committee as to detail and as to rates
on segregated property. which might
well be carefully considered In con-
n ~ sha Il
committee.
! Under segregation each county and
! city would have the exclusive right,
through it's own local government. com
posed of it's own cittxens. to assess and
+ levy taxes on ali Its real estate and
I all tangible personal property. ex-
cept on that of steam railroads. Under
this system no county or city could,
by It's own delinquency. AFFECT the
rights or interests of other counties or
cities.
Necessary legislation should be en-
acted TO enable the counties and cities
TO discharge their proper functions in
their new relations TO the State, pro-
vidinK especially the necessary ma
chlnery for local equalization of assess
ments.
One of the most frequent objections
assigned to our present faulty tax sys-
ANih ~ tfAA SiAAs Va WI pHc
counties take out of the State treas
uary more than they put into It. Coun-
ties of this class have been denomi-
mated by unfriendiy critics as 'pauper'
counties. This condition of so-called
pauperism may result, and in some
cases does result. from gross under.
assessments or rather from assess
ments ubtantialiy below the average
under assessment of property.
I, How II Happens.
On tho other hand. the same condf-
! ton may. and in most cases does
! largely arise from an actual dispro-
portion OF property to school popula-
/ ton. Our free school system and. in
fact, the whole system OF public edu-
cation, Is based on the theory that
the strong must protect and. in some
respects. provide for the weak: that
the rich man shall out OF his sub
stance educate not only his own child
but many other children OF his less
fortunate neighbors. Under this prin-
ciple It naturally follows that men
of wealth and communities Of wealth
put more into the state Treasury for
educational purposes than they take
out. and equally that poor men and
poor colnmunities put less into the
State Treasury than they take out.
/ For convenience l arm using the word
poor as applied to men to indicate
simply lack OF means, and am apply
ing the same word to counties and CON-
munities in purely relative sense TO
indicate either lack of resources or of
development OF resources. The poor
man and the poor community are only
to be blamed when they put less into
the treasury than their just proper
ton. The theory 10 that direct taxes
are to be paid by persons and by COM
munities in proportion to their prop
erty values. while on the other hand
the educational fund thus collected Is
distributed on the basis Of school popu-
lation. Wealth and school population
have no necessary relation to each
other. On the contrary. the rule In
that the largest school populations are
found In communities least able within
themselves to supply education.
! BY way Of illustration, md in the
committee report one county. needless
to name, which the committee estimates
to contain aggregate true values
amounting to $4,000, GEO. ana another
county In the same report with An es-
timated aggregate true value OF S5.-
100000. In the frst county mentioned,
with $4,000, 600 Of property. the school
population numbers 5.64s, while the
second county. with only {S.000.0oo OF
1