Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-01-13


tions which were enlarged bv the nc,y
law only 70 tn. extent OF giving them
the same access to the books and ,c
counts OF the living rs the law has
heretofore given them to the books and
accounts OF the dead Such access
either In the ease OF the living or the
dead. should he no greater and no less
than Is necessary to obtain q just con-
tribution from such sources 10 the sup
port OF the State and its institutions.
EXAMINERS METHODS INTENDED
TO ISL; INQUIsTTORIiI.
Objection is made that the processes
Of Examiners Of Records are inuuisi-
'orial The answer is that they arc
Intended 10 be inquisiiorial, and they
lose their effectiveness when they
cease 10 bc inquisitorial II mus. bc
remembered. however. that no EXami-
ner of Records under the present law
can add ono iota 10 the publicity which
every taxpayer Is bound under his
oath to give TO his own holdings when
ne makes proper return thereof to
the taxing officers. Proper returns of
all taxpayers have always been sun
posed TO make fun disclosures Of all
taxable property owned b. the tax
payer.
The commissioner of the revenue and
treasurer nave Il Tlpat TO thIS EnOwl-
edge, as has also every officer Of the
state whose business IL Is to handle
tax returns. There IS no law, so
far AS ! know, to shield such returns
from legitimate public inspection in
the Auditors Office, though will say
here par"ntheticallv that ! would ia
vor measure designed to strengthen
the present law forbiddnG undue pub
licity. and especially forbidding the
publication In the newspapers of a
taxpayers return except when the
same has been made publ; IN some
Irrigated question before a court
Can ASCERTAIN NO FACT WHICH
TAXPAYER SHOULD NOT STATE
Inquisitorial methods. however OBJ
jcctiona bic. can ascertain no fact which
II IS not the duty of the taxpayer to
state for himself, and since such meth
DDS under the present law car add
nothing TO the publicity, so they can add
nothing 10 the burden of taxpayers
who make their intangible returns as
visible. as the law requires other
( classes of property 10 be made. 1t is
gratifying 10 note substantial progress
in voluntary returns Of Intangible
property. but II is a source NJ no little
rcgrc; that so many holders OF this
class of property continue to offer
obstacles and objections to the pro-
cesscs which their own rc2alcitrancy
as taxpayers has rendered necessary.
I feel il my duty 10 say tnat as I
interpret my duty to the people of
this state am required with whatever
( power and authority may be placed At
my command 10 press with continuing
( iusistence the execution OF tho tax laws
passed by the matorities OF practically
two-thirds of both houses OF the Cen
eral Assembly in extra session as
semblcd That there are some minor
changes which should be made to per
feet the segregation measure is, OF
course TO he expected. Some changes
are recommended by the State Ad
vis"ry Board on Taxation. which We
trust Your honorable body in it's wis
dom Will sec fiji 10 pass.
ASSESSMENT OF REAL. ESTATE IN
MANY SECTIONS DiSArPOINTING
There is another branch of this qucs-
uon which should not escape atten-
ton. The qunqucnuial assessment OF
| real estate just reported is n many
counties of the state most disappoint-
! ing. Considering that only 10 cents
| on the 500 goes to the State. and that
the whole Of this goes back to the
counties for school purposes ii would
! seem that there should he every dis
, position on the part of the taxpayers
I TO stand for 4 rcasonahlc assessment
( Of real estate. \ more liberal assess
mcnt would have given mueh larger
! fund 10 the state for school purposes.
I and would have yielded in th, counties
and districts at the present rates much
more liberal provision for county and
( district school purposes. thereby cs-
Gazing in some counties Mt least, any
embarrassing which might arise he
cause Of the present constitutional
! limitation on the district rates for
school purposes.
For reasons set out in the report OF
the state Advisory Board on Taxation.
and very fully dealt with In the report
H.. NJ TIh n
revenue arising from the first year,
Generation of the new tax law is some
what below the estimate made by the
Auditor in comparative table and
submitted bv him to the General AS
scmhly III its extra session. If the rates
! Of taxation proposed by the Auditor
in this statement had been adopted by
the General Assembly there would have
been no shortage of consequence.
SOME ESTABLISHMENTS
ARE NECESSARY
Some readjustments OF the rates
thcmselvc and some reapportionmc n s
between the State and the several COM
munit!es. bringing thcm more nearly
into line with the original suggestions
OF the Auditor, will be necessary TO the
permanent success of the plan of pnr-
tial segregation.
1t can he stated. however, with all
commence tnat with the account Ia l. ed
surplus in the treasury and Il large
amount already collected and collcctible
from omitted assessments of previous
wears, there will be an ample reserve
fund to carry the new plan of taxation
to a point where the increasing revenue
arising from natural causes from year
to year will give to the State revenue
sufficient for all purposes. bring.
this feature of our financial affairs to
la, ffnf inn ne hnp alNt IoI
not only for your information and en-
Encouragement, but as n warning against
IeXtravasant appropriations based upon
the theory of n full treasury. There
can be no doubt of tho fact that tax
payers OF Virginia who make fun dis
closures of their property arc already
bearing burdens sufficiently heavy
STATE HAS MADE STRIDES
UNDER NEW CONSTITUTION
At no t!me In our history has there
been so substantial and so generous
response by the State to the enlight-
cned and constantly expanding needs
OF the people as within the period cx