The Richmond Virginian. (Richmond, Va.) 1910-1920, 1917-03-11

ing the examiners at the morning ses-
sion yesterday. "AIl classes of prop
erty, according to law. should DC on
the tax books The law requires this,
therefore ii should be done E."ery
member OF society should contribute
To the support of the government and
payment Of taxes should be made. not
according to benefits received, hut on
the basis of ability to pay
Mr.. Garnett stated that he regard
ed the present rate of sixty-fivc cents
on the 500 for intangibles AZ too
high. but he said this would be re-
duced in the order that citizens of
the state uncover their taxable wealth.
In order that all of the Intangible
wealth might be discovered, Mr.. Gar
nett advocated that the examiners
demand the records and books of the
taxpayers In all cases where it is sus-
pected that intangible properties are
withheld from taxation. ard that the
state tax board would stani behind
them in this action.
A. to "Pauper'' Counties.
Referring to the criticisms ~ what
is known as the pauper counties or
the state, Mr.. Garnett stated that
while some of this was merited, E1ost
Of it was unjust There are factors
which draw money from the trcasu-
ries of the counties, which no law
can regulate. In the first place. he
said, the Confederate soldiers living
in county will determine the amount
of pensions TO be drawn, and in the
second place, the number Of children
to be educated will control tn . amount
Of money 10 be drawn out for school
purposes He said that the state will
not change the laws because there
are more. children to be educate IN
some counties than others, or that one
county was more patriotic during the
Civil war than another.
Mr. Carnett stated further that
criminal expense was another draft
on the county treasury over which the
county had no control In many in
stances he said that cases are tried
In counties in which the crime was
not committed. mentioning the Allen
case as a notable instance. He added
there had been many others
Another answer IL the criticisms
OF the so-called pauper Counties he
said, 'is tina. the state has not seen
fl TO rely upon other sources of reve-
nue. than that which is derived from
AVIATION Of local properties. The
concentration of wealth In large
cities, the location there OF the major
portion of the property Of public SER
vice corporations and many other
ldCldTN, concur 10 HEpuuEt laS SS
sources OF taxes 1t Is not, therefore,
just subject of criticism to call one
county or another Il pauper county.
The only criticism which may be
brought against such counties is that
the funds derived from the public
treasury are Illegally or carelessly ex-
pended. IF the school funds are
squandered for other than school
purposes. IL the criminal expenses are
not kept within the bounds set by
law. II the public officials are not true
10 their trust In performing their du-
ties to the commonwealth, then those
counties are subject 10 criticism. bait
there should he an end OF holding up
10 the state Che idea that because a
county derives more revenue from
the state than II puts into The treas
ury. therefore there is something
wrong with that county. The criticism
shouia be specific and not general,
and If there be just cause for crit
cism there shouid lee a searching out
OF the persons who are responsible
and the visitation OF the pubic dis
pleasure on them"
Those I'm Attendance.
The examiners attending the con-
ference were as follows: s Burnell
Bragg, Norfolk, Richard McIlwaine.