Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-01-10

tangible and intangible property,
licenses or income. or II under "seg-
regation" plan. only the last three
Items named. the citizen. II nc feels
aSgrievcd should DO allowed an appeal
TO tho Circuit or Corporation Court. the
commission being made u party to the
appeal. of which fact the commission
should have ample notice, the decision
Oh sald court to be- final If any diff
fcrenccs arise between any city, town
or county and the commission, appeal
ought to be direct to the Supreme Court.
and be placed OH the privileged docket.
THIS To avoid possible local bias. y
For the best results in either plan
the bills reported on pages "a. 25 and %
IN the committees report should DO
adopted. Under segregation" 1t will
be better to have the statute written
than to try to provide in "A general
proposition that the Tax Commission
has the power TO demand from the
clerks of courts, the information there
In provided for
With this information furnished to
tho Commissioner OF the Revenue and
the duty already imposed on him OF
viewing all the lots Of land in his dis
trict annually for the purpose of To-
eating Improvement added, he will be
ahle to give valuable service as one
or tho assessors OF real estate, II nc
should be chosen for that purpose. In
no case, however. will II he proper for
him to servo alone in that capacity, GER
tainly not SO long as that office re-
mains elective.
FIvE-YEAR PERIOD roo
LONG FOR ASSESSMENTS
In passing. II may be said that as
scssnents made only In nve-ycar nc
riods is too infrequcnt for absolute
justice to government or citizen Some
or the progressive states assess an
huaily. our Constitution should be
amended, and provide for moro fire.
puent assessments This applies with
equal force under segregation" plan.
For reviewing assessments, whether
or real estate, tangible property. etc
etc, for benefit Of local government or
or Intangible property, income, licensee
etc. etc, for State only. have not read
any suggestion which I think q pos
side improvement over grand juries:
provided, the laws enacted make il
mandatory upon the judges in every
Jurisdiction In this Commonwealth To
summon annually grand juries to be
composed of the highest type of men
IN ,heir respective communities. TO ex-
anime all tax returns. and quinquen-
NAL assessments OF real estate, for the
benefit of local government. The In
structions they are to give ought to
be provided by statute. and the Judge
should be required to see that they per-
S''i 'HS putS Oh going over the returns
carefully; these instructions should in
FORM the jury Of It's power to summon
persons and call for papers, to any
extent necessary to get at the truth
inc law should provide that the Gov
ernor may substitute Judges from one
Jurisdiction to another for this purpose
II the Tax Commission present to him
good reasons for SO doing. or If Judge
taiis to summon 'and require of his
grand Jury the services demanded of
them by the law.
PROVISIONS OF BILL IMPOSSIBLE
UNDER PRESENT CONSTITUTION
We now come 10 one of the very
interesting features of the proposed
revision In our tax laws, |. e. the rate
and method of taxing intangibles. The
bills in this connection, by both the
I majority and minority reports, pro-
pose the impossible under our consti-
tuition according to some lawyers of
nigh standing. that is, imposing one
rate on bonds. notes or other evil
dences of debt. secured by trust deeds
on real estate having "A life of Ave
years or less, and different rate on
the same species of property having
SIX years or over to run before MA
turity. The seemingly pertinent cues
ton Is asked, does the life of an OBJ
legation change its character? Does
it? For the sake OF great many of
our citizens. and especially on account
OF those interested in real estate loans,
1 am sorry ! cannot answer. Yes"
As stated In the beginning of this