The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-01-29
WOULD CHANGE PLACE
To TAX INTAAGIDlES
Location Of Property Rather Than
Head OfIice of Corporation 20
Determine, Under New Bun.
NOT DEBATE IN HOUSE
But Measure Is Passed ON Second
Reading by Decisive Vote-Dele-
gates Hear About Smilcage Books.

An innocent appearing amend
ment to the general tax laws, before
the house Of delegates yesterday as
bill No. 81 precipitated a lively de-
bate, led by Floor Leader Willis. of
Roanoke. who opposed the bill. and
participated in by Delegates Shumate,
Stant and Easley. who with Delegate
Smith, are the patrons of the bill,
and by Delegate Hundley
The bill provides for the taxation
Of that part of the property of cor
porationa which Is called intangible
IN the place OF location instead of at
the place where the corporation
maintains It's head ONCE.
The bill originated In local con-
dition in Delegate shumstes county
where two <tapneries are located. the
head oftfce of the owning corporation
being located elsewhere Although
he county affords police, fire and
other protection. II does not benefit
in the taxation. The state tax on the
charter property is 40 cents and the
local tax up 10 80 cents This Q Al
aax Is collected ct tho place VIII g.
the head Office Of the corporation Ia
located
II developed that there was a state
n,
ana bill was designed by the Attor-
ney of the state tax board TO meet
tho situation The bill was UP on
second reading, ana was opposed by
Delegate Willis on the ground that II
WAS dangerous In its possibilities Of
mischief; that II aimed at disturbing
the fundamentals of the present sys-
tom Of taxation. and that 1t opened
the way for the rural communities to
take away revenue from the cities,
when they happened 10 have the votes.
end vice versa. and finally, that the
BIN provided no adequate means for
the collection of the INK, and that In
evitRbly much property would escape
taxation He moved to pass the bill
by until II could be amended; This
was defeated as was slso an amend
fneut offered by Delegate Gillian. The
measure was passed TO third reading
by vote Of AZ TO g.
A Joint resolution submitting an
amendment 10 the constitution abolish
ing the Office Of superintendent Of stste
hospitals for the insane was advocat-
Cd BY Delegate Pence. of Shenandoah
and adopted without debate Tho Of
fee carried salary Of $4,000.
The bill to increase the salaries OF
tho circuit Judges, up on Delegate
Gordon's motion to reconsider, was
again passed NF until To-Day
a bill providing for dismissnl OF
indictments against any person that
uny enlist IN the navy or army was
defeated on second residing.
shortly before adjournment Speaker
Houston introduced Alvin NJ Smith, ~
representative of the war depart
mant. Mr. smith In director for the
district corruosed Of virg'n MIA. North
-'arolna. and south Carolina IN charge
OF the "SmlleaKe" book campaign. and
is addressing the legislatures of these
states in behalf of this work designed
by the national war council to pro-
vide admittance for the soldiers to
theaters and other entertainments
given in the camps and cantonments.
Mr.. smith explained that patriotic
citizens are requested to buy tho
Smile ge" hooks. which come in de-
nominations of 81 and IS. and present
them to the soldiers IN camp, whore
they will be honored for admissions
to Liberty theaters. Y, NJ c. A. and
knights of Columbus entertainments.