Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-04-25
MOORE REVIEWS
TAX LEGISLATION
State Auditor Gives Clear-Cut
Resume of Changes Made at
Special Session.
SAYS RATE CAN BE REDUCED
Gives High Praise to Governor
Stuart and Members of Tax
Commission.


counts c. Lee Moore outlines the legis-
lation recently enacted for tax reform
In Virginia, and gives his views as TO
Its actual workings and practical ef-
feet
Tn" statement follows:
Legislation enacted by the recent
General Assembly OF Virginia will. /
believe. prove very satisfactory 10 the
citizens OF the state. 1t is generally
conceded the people OF Virginia are
conservative. fair and just in what
ever they undertake. Tho people of
this State are not given to radical ac-
tion In their affairs or radical changes
In their laws.
HISTORY OF MOVEMENT
FOR TAX SEGREGATION
In tho summer OF 1918. recognizing
much taxable property was escaping
taxation and the gross inequalities In
the assessment OF property throughout
tho Commonwealth. and the many in
stances in which citizens were bear
ing unequal and unjust burdens of
taxation. By complying with the exist
ing laws. prepared and submitted
tentative plan OF segregation. and
later prepared and submitted "A supple
ment 10 that plan. The plan pur
poscly and deliberately marked "tcnta-
tive. and was issued 10 acquaint the
pcopl" OF Virginia with existing con-
ditions respecting avoidance of taxa
uon. Inequalities OF assessment and un-
just and unequal cXaction OF taxes.
with tho hope that attention might be
directed TO. and lively and active dis
cussion OF. the subject would ensuc. re-
sul'ing In the adoption OF plan
-.
property, and effect. ,s far as possible.
uniformity OF assessment, and fair and
just rates which would yield the rev
cnue necessary FOR the support OF the
State and her political subdivisions.
with the ultimate object OF reduction
In the rates OF taxation.
STEADY PROGRESS MADE
IN STUDY OF PROBLEM
was Eratiaed 10 see the keen In
ter"st manifested throughout the Com
monwcalth AT that time, which did not
abatc until an extraordinary session Of
the General Assembly provided a new
system.
The different stages OF procedure
arc we'll known
First = Tax Commission. composed
OF ten able and capable gentlemen;
three Senators. four members OF the
MOUSE Oh I'''I:GtNtS, ana tHftc citizens
from the State at large, appointed by
the Governor. This body ably. care
fully and thoroughly studied the com
piicatcd problems before it. and
earnestly endeavored 10 present to the
General Assembly a fun and complete
report with recommendations
The committee was directed TO report
two plans, one providing a Tax Com
mission tho other providing plan of
segregation.
The commission plan was ably and
earnestly supported by seven members
OF the committee. viz: Senator Edward
EchOls. senator y. c. Hartman, Dele
gate John ". Challlcy. Delegate Hiu
Montague. Delegate -. H. Pitts. Or
Thomas Walker Page and Joseph r.
Anderson.
TLAN MAINLY OUTLINED BY
FORMER AUDITOR DONOfIOE
The plan of segregation was mainly
the product Of :. X. Donohoe, OF Fair
faN County. formerly Auditor Of Public
Accounts OF this Commonwealth. who
maintained throughout the delibera-
tions OF the committee that plan of
segregation would bc most beneficial
10 the State and her political sub
divisions. In this he was ably sup
ported by two other members OF the
committee. Senator B. +. Buchanan and
Delegate Aubrey q. Weaver
The General Assembly concluded TO
accept the best features OF both plans,
and adopted neither as n whole The
plan finally adopted and enacted into
law made provision for a State Ad-
visory Board on Taxation, composed or
the Governor, the chairman of the
state Corporation Commission and the
Auditor of Public Accounts; and, fur
ther provided for the appointment. by
the judge of the Circuit Court of each
county and the judge of the Corpora
,ion COR Eiustings) Court of each city,
of n local board Of review consisting
OF three citizens.
POWERS OF STATE ADVISORY
HOARD OF TAXATION
The general duties of the State Ad-
visory Board on Taxation are 10 col
lect, digest and preserve information
relating to the assessment and collec-
ton OF taxes; to ascertain the best
methods of cnecting equitable assess
ments etc, and to avoid duplication
OF taxation of the same property: to
make recomme mendations to the General
Assembly Of measures which will pro-
mote uniformity OF assessments, ius,
rates and harmony and cooperation
among all officials connected with the
revenue system of the State:
To exercise general advisory powers
over local boards Of review and over
the assessors and commissioners of the
revenue
To furnish those officers information
and data relating to the assessment
and value Of property for the purpose
Of uniform valuation, so as to promote
fairness and equality OF assessment;
To advise county and city tax Of
hcials in the performance of their
duties. and to investigate, at any time.
the assessment and collection of taxes
In any county or city, and, when any
assessment Is found to be unjust or
unreasonable, to recommend the cor
Continued On Eleventh Page)