Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-01-14

revenue which Will reach within $500
10000. or possibly $55o.O0O.O0, OF the
amount OF the actual annual expendi-
lures OF the Commonwealth fully
concur In this view. and l am firmly OF
opinion that the proposed subjects for
segregation Will soon, from cause,
purely natural and affecting all classes
OF property. grow into values which
VIII AFFORD the early opportunity OF
complete segregation. Tables have
oeen prepared showing the effect OF
TINS partial segregation on the counties
and cities Of the Commo nwe alth on the
basis OF deficit OF s550o0Ooo and
*Soooo0.oO. respectively. Amy 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
tcrial duty OF apportioning a compare
lively small deficit between the sew
cral counties and cities Of the State
on statutory basis In conformity with
the Constitution.
! LEGISLATURE CONTROLS
ALL EXPENDITURES
II must be remembered that any de-
mentioned must be brought about by
appropriations made by the Legislature
in excess OF the aggregate cost OF con-
Quoting the State Government. The
, eS-officio board would have no power
in itself to ASSESS the value of any
property or to fix a rate OF taxation.
Even its power OF rcquisition on the
counties and cities would be limited
TO the amount made necessary by the
Legislature itself, which being com
posed of the direct representatives Of
| the counties and cities to be called
upon to make up any extraordinary de-
! felt. 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 legisla-
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
ure OF his own extravaganza and of
! the resulting effect In dollars and cents
upon the taxpayers whom he repre-
| sents.
| The rates on segregated subjects
should not be high enough to consti-
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 amend
ed tables in the hands OF the members
OF the General Assembly. There have
been prepared and placed in the hands
of the finance committees Of the SEN
ate and House, respectively, supple
mcntary tables and estimates embody-
| Ing changes In the plan worked out by
/ a. Isa~
detail and as to rates on segregated
property, which might we'll be care
fully considered in connection with the
general report of the committee.
APPLIES PRINCIPLE OF
| LOCAL GOVERNMENT
| Under segregation each county and
city would have the exclusive right.
through Its own local government,
composed OF Its own citizens. to assess
and levy taxes on all its real estate
and all tangible personal property, eX-
cept on that of steam railroads. I'm
der 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-
viding especially the necessary machin-
cry for local equalization OF assess
ments.
one Of the most frequent objections
assigned to our present faulty tax sys-
TEN is that sixty of our one hundred
counties take out of the State Treasury
more than they put into 1t. Counties
Of this class have been denominated by
unfriendly critics as "pauper" counties.
This condition OF so-called pauperism
may result, and In some cases does re-
r. "a
rather from assessments substantially
below the average under-assessmento Of
property.
HOW SYSTEM WORKS
WITH REGARD TO SCHOOLS
On the other hand, the same cond!-
tlon may, and in most cases do,
largely arise from an actual disproDor
ton OF property to school population.
Our free school system and, In fact. the
whole system OF public education. Is
based on the theory that the strong
must protect and, I'm some respects,
provide for the weak; that the rich
man shall out of his substance educate
not only his own child. but many other
children of his less fortunate neigh
bors. Under this principle 1t naturally
follows that men of wealth and COM
munities OF wealth put more into the
State Treasury for educational pur-
poses than they take out, and equally
that poor men and poor communities
put less into the State Treasury than
they take out. For convenience 1 am
using the word poor" as applied to
men to indicate simply lack OF means.
and I am applying the same word to
counties and communities In a purely
relative sense to Indicate either lack
of resources or OF development of re-
sources. The poor man and tho poor
community are only to be blamed
,har nt
than their just proportion. The theory
Is that direct taxes are to be paid by
persons and by communities In proper
ton to their property values, while on