The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-01-25

| Section 1Ss--"Au property. except as
hereinafter provided, shall be taxed;
| all taxes. whether State. local or NUM-
cipal, shall be uniform upon tho same
class of subjects within the terri
torial limits of the authority levying
the tax, and shall be levied and col
lected under general laws"
Section l6s--"Except as hereinafter
provided, all assessments of real estate
and tangible personal property shall
! be at their fair market value, to be
ascertained az prescribed by law.
Nothing in this constitution shall pre-
vent the General Assembly after tho
! first day of January. 1919. from segre-
| eating for the purposes Of taxation the
several kinds or classes of property.
so az to specify and determine upon
| what subjects, state taxes and upon
what subjects local taxes may be
levied"
| Section 17o-The General Assembly
may levy a license tax upon any bus
mess which cannot be reached by the
ad valorem system: and may Inn
! pose State franchise taxes. and in i'm
posing a franchise tax. may. in its
| discretion. make the same In lieu Of
taxes upon other property. in whole or
| In part Of . transportation. Industrial
or commercial corporation
Section 171---"The General Assembly
shall provide for q reassessment Of real
estate. In the year 1905. and every
railway and canal corporations, which.
after January /. 1919. may be
assessed as the General Assembly may
! provide"
Sections 1875 and I77-Dealing with
taxation of railway and canal corpora
tions need not be considered. As under
section is1. after January I. 1898. the
system of taxation mentioned ins sec
tons i7e and 1T shall he as set forth
in sections 17s and $50. inclusive, and
for that year the franchise tax shall
be based upon such gross receipt for
the year ending the 3oth day OF June.
1903. and such system shall so re-
main until the LIST day OF January.
1919. and thereafter until modified or
changed. as may be prescribed by
law"
amount of tax or revenue shall. at any
time, be levied than may be required
for the necessary expenses of the gov
eminent. or to pay the indebtedness of
the State"
| Section 1ss-''On all lands and the
improvements thereon, and on all tan
gible personal property the rate OF
State taxation shall be twenty cents
. on every hundred dollars. TO be applied
| w AAc kCHETdl expenses Oh the kQt-
eminent. and further tax OF
| ten cents on every hundred dollars.
to be applied to the support of the
| public free schools; provided. that after
the LIST day of January. 1907. the tax
rate upon said real estate and personal
| property for such purposes shall be
/ prescribed by law. But the General
Assembly during such period OF four
years, In addition to making annually
( - vt XrV fNr nat*
exceed the present appropriation may
levy annually = special tax for pen
sicns on such real and personal prop
| erty mot exceeding ave cents on the
| hundred o."
| Another principle Of constitutional
! law. applicable not only to taxation but
/ In other cases, Ia that no department.
its powers to any other agency. Such
/ powers are not privileges They are
solemn duties which cannot be shifted.
| The power Of taxation IL q Legislative
power belonging exclusively TO the
people and to be publicly exercised
only through their legislative repre-
sentatives~ This power cannot be
delegated and attempts TO delegate II
to any other department of government.
or to any person or corporation. are
void. with one exception. te-wit. local
taxation for local pnrposes may be
exercised By the Legislative body OF the
county, town or city In which the tax
| lis laid Gray on Limitations of the
Taxing Power. CHI. 8. PIP. 272 and 2sf.
Thus far we have been considering
| only tho limitations upon the taxing
power fixed by the constitution Of vir-
ginia- II IL. Of course. true that there
are limitations on the taxing power of
the States found in the constitution OF
the United States. We can only refer
briefly to these. such as the power
given 60 Congress to regulate commerce
| among the states: the provision pro-
hiniting States from passing laws Inn
pairing the obligations OF contracts,
tho provisions of the fourteenth amend
mcnt providing that no state shan
make or enforce any law which shall
asridge the privilege. and immunities
: of citizens Of the United States, nor
shall any State deprive any person
Of his property without due
process Of law. nor deny TO any per-
son within its Jurisdiction the equal
protection OF the laws"
The Present Method and Rate Of Tax
! atisa IN Virginia.
The present method OF taxation mar
be found In tho acts Of ise2-3-4. page
l155, and acts amendatory thereof. BY
that act che taxable subjects are
ella ssifed as follows;
u) Lands and improvements. ground
rents. and rents charge.
! {2) All male persons, white and
colored, over twenty lone years of age.
except those pensioned by the state for
military services.
| (s) Tangible personal property. with
| an enumeration of twenty-cne classes.
including among others farm animals,
vehicles used on farm. farm imple-
mcnts household and kitchen furni-
ture. in short all personal property
that may be classed under the head
| of tangible.
"a Intangible personal property.
with an enumeration Of eight classes.
including among others bonds, notes
and other evidences of debt; capital
! Of individuals, including moneys, Gre
dts or other things loaned. etc; capt.
tai OF joint stock companies not other
wise taxed. shares OF incorporated
companies with certain exceptions.
| fs) Incomes. and
| tsy business and other subjects. In