The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-03-15
.GARTAIIOA TAX BILL
IS FOUND DEFECTIVE
GovERNoR's VETO is LIKELY
Measure Was Designed To Give COL
Iectors OF Delinquent Capitation Tax
Full Power To Collecf--Would Take
Fifth Away From schools.

give collectors Of delinquent capita
tHon taxes the machinery with which
10 collect slipped up In their work
according to men versed In the law.
The bill, which was passed during the
closing hours OF the session Of the
House Of Delegates Saturday night,
were 1t not defective, would have
given the State an added annual
revenue of approximately $4,000. IN
addition to producing at once a mucn
larger sum.
When the bill reache' Governor
Stuart It is likely that 1t Will Do
among those measures ina, WIN CONF
IN for the veto. The bill Is peing
enrolled by the clerks of the General
Assembly, and II may be amons
those that are passed on to the Gov.
crnor by the Legislature In It's con-
structiye session today It originally
passed the Senate and on Saturday
night II was reached in the House. !.
The bill proyides that the judge OF
the city or tho county court shall
APPOINT collectors OF delinquent capi-
fatfon taxes. These collectors are
to take lists of delinQuents, which
lists are to be furnished by the clerks
OF the courts. ana are to proceed to
collect by garnishment levy or other
wise.
Delinquent More Than Years Exemps
And here's where the kink comes:
The lists of delinquents--whtch
are TO be made out In duplicate. one
copy to be sent by the court clerk to
the Auditor of Public Accounts and
the other TO be delivered to the COLI
jector-arc to contain the names "ot
all persons within his city or county.
who shall be as much as three ana
not exceeding i've years delinquent In
payment of. capitation taxes
The fellow who Is six years delin-
ouent. or seven or eight or nine. or
ten. cannot be touched by the new
law. The only persons TO WHOM. the
law would apply are those wnose
taxes are IN arrears from three TO hye
wears. Under the Constitution capt.
fstton taxes must be at least three
years delinquent before proceedings
NAV legally be taken to collect them.
Another feature OF the new OH
makes IL unconstitutional. The capi-
tafion tax. under the Constitution
shall be divided. one dollar OF II go
ing for the purposes OF tne pupho
sof.ooi and the residue being turned
by the State treasury back 10 sne
county or city for county and cfty
purposes.
The new bill has a provision Tor
allowing the delinquent capitaaon tax
collector twenty per cent or al
amounts collected by him. This
twenty per cent to the collector wouto
take away from the schools ana the
counties or cities In which the TAX
was collected one-fifth OF the ahouns
which the Constitution expressly
states they shall have.
The bill provides:
s What the Law Says
THAT the Judge of the Circuit court
81 each county. and the Judge OF tins
rsarnoratfon or Hastings Court OF each
city and the Judge of the Circuit Court
M each city. which has no other court
of record, shall at the term preceding
october ! of each year appoint a oe-
ainouent capitation tax collector. VINO
Shail give bond to the Commonwealth
I'm such penalty ~ the court may deem
proper. whose duty 1t shall be TO en-
force the collection by levy. ga,nisn
meut. or otherwise, OF All delinquent
canitatiou taxes which shall be turn
ga over to him for collection as 10
herein provided. A copy of the order
making the appointment and copy
or the bond required shall be csrffffed
by the clerk of the court making the
appointment to the Auditor OF Public
Accounts.
amounts collected by him. and shall
an the fret Of each month make re-
mort to the clerk of the court. by
which he was appointed, OF the
amounts collected by him and from
whom collected, and shall at the same
time pay over to the clerk or SAID
court eighty per centum tSo%) or the
amount collected: and the clerk SHAH
issue 70 the said collector receipt Tor
tha amount ratd over to him, and shall
At the same time forward to the Au-
tiitor of Public Accounts duplicate
of said receipt.
Provides Duplicate List System
3. On or before the first day of oc-
tober of each year the clerk or the
court appointing the delinquent capt.
tatfon tax collector. shall make out
Sfux,lif.at< list OF all persons within his
s,ountv or city, who shan be ~ much
as three q, and not exceeding i've
(S) years delinquent In payment OF
capitation taxes, one OF said lists shall
be sent to the Auditor OF Public Ac-.
cnunfs AMI the other list shall be by
eaid clerk delivered to the delinquent
capitation tar collector, and as COM
pensation fer his work in making out
said HIST TIE clerk making said list
shall receive five (6) per centum Of
all moneys collected from the said list
by him made, which said amount snaii
be retained by said clerk out OF the
money paid over to him by the said
Il collector, and the clerk shall annually
on or before the 18th day OF October
pay into the State treasury. through
the office of the Auditor OF Public
Accounts, the amount paid over to him
by the said collector. less the commits
sion authorized by this act to be re-
tanned by the clerk.
4. The Auditor OF Public Accounts
shall dispose Of any funds arising
under this act AZ other cApitation
taxes are disposed of.
s. The delinquent capitation tax coll
lector shall on the 30th day OF Sep
tember OF each year deliver to the
clerk OF the court the list OF uncol-
lected taxes which had been by said
clerk previously delivered to him as
hereinbefore provided, which said list
shall be by the clerk of the court filed
a. other delinquent capitation tax
lists sare tiled; and the clerk Of the
court shall, at the time OF the receipt
OF the list OF unsolicited taxes deliv-
cred to him by said collector, certify
to the Auditor of Public Accounts the
total amoan- returned as unsolicited.