Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1925-12-25
VIRGINIA C. OF C.
HAS TAX SCHEME
Advocates Three Full Time Members
Byrd's Solution Best

Not only are virginia farmers nav
ing relatively greater county an,
State taxes than any other class o
people in Virginia today, but thei
only salvation lies in more prac
tical and business-like administra
ton of the tax laws"
This is one of the conclusion,
reached by the committee on taxa
ton of the Virginia State Chambe,
OF Commerce, incorporated in the
third report of the committee. re
leased for publication by DR.. Tiptor
r. Snavely. economic advisor of the
organization and writer of the docu
ment. Although recommendation
OF the committee are reserved fol
the fourth report, to be issued short.
ly, and which will propose what the
committee considers to be needed
changes in the laws, the document
made public today contains a mum
Der Of conclusions reached by the
body after study of the tax laws of
States throughout America.
Argument for Better Tax Law
The entire report is a powerful ar
gument for better tax administra-
ton in Virginia through a State tax
commission of three full-time mem
bers
The exhaustive study made by
the committee shows that Virginia
is one of a very few States that
have retained an extreme form of
decentralized tax administration.
Nearly all States have gone much
further than Virginia in organizing
their tax systems on a business
basis A notable lack of business
methods exist also in the financial
systems of the counties and cities of
Virginia.
Income Is Large Factor
The income producing capacity of
property is a factor in determining
its value for taxation On this basis
farm real estate in Virginia, taken
as a whole, bears a greater share of
the tax burden than many other clas-
ses of property.
Much confusion exists in Virginia
in the matter of State and local
functions of government There is
an undesirable tendency between
the State and the localities to shift
the burden of taxation from one to
the other.
The tendency among the Ameri-
can States is to place the supervis-
ion of tax administration under a
full-time commission of three mem
bers Forty States now have full
time tax commissions
Efforts to reform tax administra-
ton, without the establishment of
full-time State tax commission, have
failed in every State where the ex-
pertinent has been tried
Soon Wins Confidence
The experience in nearly all
States has been that after a fulltime
State tax commission has been es-
tablished. it has soon won the conf
dence and support of all classes of
taxpayers.
The experience of other States, as
well as that of Virginia. shows
clearly that segregation alone will
not bring about the desired reform
in the tax system of Virginia.
Local self-government, as between
a State and its local subdivisions in
matters of tax administration, when
given an extreme Interpretation,
under modern conditions, may de-
stroy the rights which it was intend
ed to preserve.
1t is the sacred duty as well as
the right of the Commonwealth to
see that the burden of taxation in
Virginia is equalized.
Essence of Third Report
Thus briefly the committee sums
up the essence of its third report.
which bears the title of: TAX Ad-
ministration in Virginia and Other
States" An exhaustive study OF the
laws Of the forty-seven other States
Of the nation is shown in fifty
closely written pages Of manuscript.
The committee points out that COM
plete segregation has failed where
ever it has been tried. that in most
places it has been abandoned, and
that while some segregation is de-
sirable. it cannot be adopted as a
system Of taxation. On this point it
states:
The Investigations of the COM
mittee on. taxation show beyond
eayil or doubt that segregation is
not a substitute for State tax adj
ministration Indeed, segregation Is
not a system Of taxation at all. The
need for State supervision of prop
erty assessments is just as essential
with a division of sources of revenue
as without it. The duty Of the State
to equalize the burden of taxation Is
not altered by segregation From it'
Investigations in other States the
committee Is convinced that segrega
ton alone, will not bring about ths
desired reform in virginia's tax sys
tenn"