The Richmond Virginian. (Richmond, Va.) 1910-1920, 1919-08-26

sale. AS d matter OF fact, II would be
impossible for a merchant, unless he
were engaged In some other business
operating as a merchant only as side
line, to live for three months on the
profits which he could derive from
one thousand doalars OF purchases
after paying expenses. The amount
OF revenue derived from this source
will amount to s41,34o. The represen-
tatives OF the different merchants as
sociations who have appeared before
the committee do not oppose the in
crease proposed in this section.
Seventh a).---On merchants whose
purchases exceed one thousand dol
lars and do not exceed two thousand
dollars. of which there are 2.134 in
the state. we have assessed an addi-
tionai tax of ten dollars minimum. We
believe that any merchant. even
though his purchases do not exceed
two thousand dollars. should certainly
pay the state twenty dollars for the
privilege of doing business. This
amount of increase viii result in sa7.-
342 revenue
In regard to merchants we believe
that they are a class greatly benefited
by good roads, especially in cities and
towns. for those people who are en-
ahled by the proper construction of
highways 10 reach the towns and
cities usually spend their money with
merchants and a system OF good
roads in this state is certainly of
more benefit in cities and towns to
merchants than any other class of
the population. and for this reason
It in believed that II is proper 10 In
H. 4fg<eN
named.
Eighth. ---Hotels have largely in
creased their rates during the last
two years. We have no doubt It is
the experience OF the member OF this
committee in travelling. on business
or Otherwise, to and that the prices
that they paid two or three years ago
are now doubled; and while we realize
that the increased cost Of food stuff
is responsible for a large amount of
this increase, nevertheless we have
seen no indication that the hotels
Rave not pronted materially during
tho period since the last general as
semhly met. We have, therefore, ad
vocated that. instead OF ope dollar
per room. the license tax on hotels
shall be two dollars per room up to
fifty rooms, that over fifty rooms and
up to two hundred and fifty rooms It
shall be three dollars per room. and
over two hundred and fifty rooms II
shall be three dollars and fifty cents
per room. This will produce but
small revenue. amounting to 1926.
AUTOMOBILE TAX
Ninth.--The committee has seen fit
to add an additional twenty cents to
the automobile tax for general pur-
poses of government and to meet
ntu F~- T. LA-A
to approximately $4,000.
Tenth.--There are a mum Der Of per-
sons in this state who are selling bot
tied mineral water who are at present
paying no license. We have believed
1t advisable to place upon these peo-
pie 4 small license tax, and have pro-
vided that they should pay the state
at least FIVE dollars per year for the
privilege OF selling their product. II
they sell In excess of Ave thousand
gallons annually they pay ten cents
on each one hundred gallons SO sold
This. We think, ia proper, and we can
see no reason why they should not pay
for the privilege OF selling ther pro-
duct license tax to the state.
Eleventh.--For additional subjects
OF taxation we have thought that 1t
would be wise to obtain some tax from
coal mining operations In this state
1t appears at present that no reve-
rue IL derived by this state from such
companies in the way OF license or
privilege tax, and in view OF the fact
that other companies and corpora
tons whose operations. are, similar are
compelled to pay such taxes we have
pefh ENABLED Ia see no good reason
why these industries should not bear
/ small proportion of the increased
A m yxr3tt 1h {u L.
raised at this time for the purpose
for which this general assembly is
convened. We have placed very
small tax upon them. Coal at the
present time is selling at least two
dollars PEI ton at the mine and this,
We believe. is lower than the price
that any coal operator In this state
is now selling his product. We have
placed tax on these geneltmen at
the rate OF one cent per ton: count
ing II car OF coal at fifty tons this
would amount to fifty cents per car.
which is certainly very small con-
tribution fer the purposes Of revenue
in this state at this time.
The state highway commission has
requested the sum of s1.s75. 900 from
the one and one-half mill tax for the
year 1919; they have further request
ed from the automobile tax the sum
OF s450.00o. A statement, therefore.
of their needs and OF the funds to be
raised under this plan is printed else
where
1t VIII. therefore, be seen that after
meeting all OF the required necessi-
ties for the state highway system and
to meet federal aid there would still
be In the treasury, according to the
figures OF the auditor OF public ac-
counts. over s147. 900. It will further
be noticed in this connection that
nothing has, been estimated for the
revenue which will be raised by the
tax on mineral water and the tax on
coal, which amounts will be in addi-
ton to the amounts above named.
Bills have been drawn, which are
herewith presented. amending and re-
enacttng the necessary sections Of the
TAX laws and adding sections which
are proper In order to meet the new
sources OF taxation,
..-sv1 MANY TAX BILLS
IL bill has also been drawn revis-
Ing the automobile license hill intro