Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-01-13
STUART DISCUSSES
TAXES AND PROHIBITION
Initial Message to General AssembI.
Takes Up Two Main
Problems.
WILL BE LATER MESSAGES
Governor Favors Strict Enforcement
OF Adequate Prohibition and
frightening Up of New Tax Laws.
ASKS Specific Legislation.

Asks Specific Legislation.
Governor Stuarts initial message to
INC General ASSEMBLY is devoted en-
.ifciy 10 - discussion OF the new tax
laws. with recommendations as to
smoothing out minor wrinkles. and to
~" most effective means OF enforcing
statewide prohibition. Other subjects
hrc left for discussion In later meg
sagcs
| The message Rad yesterday in both
houses follows in full:
January u, 1916.
Gentlemen OF the General Assembly:
u is with great pleasure that l well
come you. the Representatives OF the
people. 10 our Capitol. as YOU come In
regular session l. the discharge or tho
Important duties and responsibilities
d.VolvlnG npon YOU; to consider the
rnhi'c welfare: "a enact such lcrisla-
ton re you may deem necessary, and
- make provision for the expanding
Interests OF tho Commonwealth.
Tho personnel II this BODY Is n sunl-
cicnt guarantee that your deliberations
VIII hc thoughtful, prudent and pa
triotic. and that you will efficiently and
courageously discharge your duties and
Justify the confidence placed III you
h Your constituents.
since tn. last regular session Of tho
General Assembly two questions Of
have occupied public attention. and to
thcsc ! shall give first attention. lcav-
Ing other subjects for future messages
10 your honorable body
~ nm extra session Of tho General
Assembly, held ~ obedience TO call
upon tho Governor. with the signature
or two-thirds % the total mernbcrshi y
% each House ~ tho General Assem-
blr attached thereto. making applica-
ton In accordance with Section - Of
THE Constitution or Virginia. for mn OK
ira session OF tho General Assembly.
To convene at Richmond not later than
tho second Wednesday in January.
1915. for the purpose OF revising the
tax laws or tho Commonwealth, a new
scheme OF taxation was evolved and
Put into cncct IN Virginia. As Of March
II. 1915.
PROMPT EFFORT To Pr
NEW TAX LAWS INTO EFFECT
about onc-halt OF the fiscal year, 10
which the now law was TO he apple
L able. had already elapsed, hence great
energy and strenuous effort was ncccs
sary to adapt tic state government,
and especially me assessing and coll
lcct!ur agencies of the government to
this situation in time % secure tn"
BEST results for the initial year. y
.vsry full report Of the operations and
results OF the new tax law will to made
hy the state Advisory BOARD on Tax
alton, Of which I have the honor 10 hc
n member, and for this reason shall
only deal with this question In the
most general terms.
The new plan Of taxation adopted
hv the General Assembly provided for
partial. though very nearly "a COM
tlctc system Of segregation Of tax
able subjects for state revenues, lcav-
Ing real estate and tangible personal
property for local taxation. except that
tho state retained the constitutional
TAX Of 70 cents or the 800 for school
purposcs Tho plan Of equalization.
which involved the creation OF cen
tr,l b0srd sitting at the Capitol and
assessing all property throughout the
/ state a. its supposed market value.
which had been repeatedly proposed
aud rejected, met with small favor, for
reasons not necessary TO cnumcra'c
SPECIFICATION PLAN
CONTEMPLATED Bi CONSTITUTIONS
The only remaining plan was that
rrovidnd and ] might say contcm-
Ila,ed. by the Constitution of 1901
1907 which permitted the General AS
scmbly. after a period OF years. to seq
+ r.pate tho several subjects OF taxa
|. tion and TO apply different rates on
Il different classes of property.
III. state was deriving si5oo.ooo of
us annual revenue from subjects al
rc,dy segregated for State purposes.
so that the real task Of the General
Assembly was 10 lind additional sub
tcc,s sufficient TO make NJ the remain
d. OF the state budget. 1t was re-
portcd bv the Special Tax Commits
sion. after careful Investigation, that
o,ly about onc-ten'h of the intangible
property was being assessed II was
thought b. large majority OF tn"
General Assembly that this condition
arose largely from the divided interest
AZ. al -iA
ions thereof as taxing powers in the
same subject 1t Was. therefore, con-
+ jsiacred advisable to Scgrcgate intangi-
hi. property 10 the state in order that
ct might be the exclusive business Of
IN single taxing power to make avail
able that portion Of this class of prop
! ertv which had hitherto escaped taxa
!, tion II was thought that the interest
K md efficiency Of the agencies OF the
II State would lac greatly stimulated by
I, the necessity which was placed on tho
/ State for the collection of n revenue
\ necessary to it's existence. 1t was also
. thought that the State could and would
jwicld power in this direction which
/ the local officials of the several coun.
= ties. towns and cities had either failed,
u neglected or refused TO use
n ISrA NGIBLE PROPERTY
" ASSESSES ITSELF
Il Again, the difficulty OF securing fair
lnud equal assessments throughout the
state did not apply to intangible prop
crty, as to other classes of property,
/ FOR the reason that it assesses itself
II in most cases ut Its own face value.
Tho same principle applied as to rolling
stock of transportation companies.
which was assessed by we'll estab-
/ lishcd standards of value throughout
/ the state. So that the process of seq
rcraton was in fact a process Of
elimination of the question of unequal
assessments as between the several
counties. towns, cities and sections OF
the state.
The question of equality of assess
mcuts under this plan became prac-
tically n local onc--a question which
J., affected the taxpayers OF n great num-
her Of small units as between them
FL selves, leaving the question OF the
Fl standard OF assessment OF real estate
NJ nnd tangible property in Accomac n