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

vas pfesentcu 10 mo. sISneo py moro /
than two thirds of the members of the |
Senate and House of Delegates. In ac- |
cordance with section 73 of the Con-
stitution. asking that such session be
called. to begin not later than tho |
second Wednesday In January. 1915, |
FOR the purpose OF revising the tax |
laws of the Commonwealth" Acting |
upon this petition. have summoned
you to this extraordinary session.
MUST BRING HEST JUDGMENT
OF STATE TO IMPORTANT TASK
To this important task l feel sure the |
representatives of the people OF Vir-
ginia bring n full measure of wisdom
and patriotism, n keen sense of justice
and an unsclfish desire to attain the
very best and highest standard Of pub
lie service In the settlement Of q ques-
tlon that affects 80 closely every indi-
vidual In the Commonwealth.
1 desire at this point to record my
appreciation of the earnest. faithful
and patriotic work of the Special Joint
Committee on Taxation, whose mem
bcrs labored with zeal. with untiring
energy. and with a self crif lcing de-
! sire to discharge their duties in a
manner worthy OF the important trust
contided to them.
1t was not to be expected that the
committee would agree on any single
plan. nor is II to be expected that the
people VIII fully agree on so complex
subject. IT Is undeniable that n con-
siderable portion OF this disagreement
arises from the popular conception Of
taxes AZ unreasonable burden I'M
posed arbitrarily by a sort OF invisible
central government. The citizen in an
established community sees the roads
and schools and court-houses and or
ganized police, and knows Of the exist
ence OF state. county and city prisons.
| OF great Institutions for the care OF
| those nf
imonwealth with minds diseased. and
| OF colleges and universities for the
| higher education of the young, but
takes these things as matter OF
course. not realizing that for the sup
| port OF these necessary institutions In
civilized communities all the people
must pay In proportion to their ability
and their Accommodations.
WOULD MAKE CITIZENS
| PARTNERS OF THE STATE;
In view, therefore, of this aspect OF
human nature. and OF the immense
variation in values as determined by
countless conditions, II would seem 10
be the ideal In tax reform TO so adjust
| taxation that the citizen may the more
| nearly SEQ the operation OF the system,
and have full knowledge OF Its work
ings. and be made to realize full
partnership in It's results.
With these primary facts in mind,
| the Special Joint Committee on Taxa
| ton prosecuted its Investigations with
| Infinite patience and exceptional atil-
| lty. II speedily located and agreed on
the causes OF public dissatisfaction in
the present tax system, but became
divided into two different schools OF
| thought as to the remedies to be APP
piled, and submitted TO the Governor
az the result of it's labors a majority
and minority report on November J.
| 1919
In this connection ! feel that should
say that my own views have under
gone change as n result of one years
incumbency of the executive office and
OF tho close study I have given the
subject, In which / have been greatly
aided by the reports of the committee.
COMMITTEES WAS REQUIRED
TO REPORT TWO PLANS
| The committee was required by tho
provisions OF the act which brought II
INTO existence TO report two plans OF
tax revision. One Is a system involv-
| ing the establishment OF a State tax
commission. charged with the power
and duty OF equalizing the burdens OF
taxation as between all taxpayers and
all Glasses OF property in the State.
The other is n tax system involving
aggregation OF certain classes of prop
erty to be taxed exclusively for State
purposes, and from which the State Is
TO derive approximately the revenue
necessary for It's support. Any dis
cussion of the relative merits of the
two systems must. of course, be gen
eral In Its nature for the purposes of
| this paper.
| Taking up briefly the first plan suC-
gested. II must be remembered that our
difficulties grow not out of inequality
OF State rates. but out OF inequality OF
the assessments to which common
and uniform State rate Is applied The
f.S
proposed by the majority report would
be the equalization of assessments of
All classes OF property throughout the
State. and the usefulness OF such "A
commission would be measured by Its
success in accomplishing this task If
the difficulties OF such task were not
manifest, the experience of a number
| of States would give incontestable
proof on this point.
STATE HAS GREAT
DIVERSITY OF PRODUCTS
IT has been frequently said Of Vir-
ginia that In no State Of the Union can
| be found n greater diversity OF pro-
ducts This is another way of saying
that there is no State In the Union
with greater adaptability OF soil, and
| therefore. great variety Of soil, with
consequent variations OF value. The
difficulties o. equalizing at long range
the assessments of thousands of tracts
| VI Varying BTeRllS III actual value
In the same community. and varying
yet more In communities In the same
county, and still more as between the
| one hundred counties and twenty cities
| OF such State as Virginia, would
seem well-nigh insurmountable. Does
| 1t not seem that the unit is too large
| for self equalization?
| II, however, we admit for the mo-
| by providing n State tax commission.
| would 1t be the part of wisdom to en-
bark In cumbrous, expensive and I'M
certain undertaking, when q reason
ably certain, economical and self-ex-
ecuting system of equalization Invites
our attention?
WANT SUBSTANCE, NOT
| NAME OF EQUALITY
| 1t Is not the name equality. but the
thing equality, that we seek. Why,
then, at the cost Of treasure and CON
| tentlons and hick nrinES and nnssIhlc