The Movement for Tax Reform in Virginia
In the last years of the nineteenth century in Virginia the annual state revenue did not exceed $4,000,000, and the amount raised through taxation by the local governments was also small. Taxes per capita were therefore light. It is true that local rates sometimes were high, but low assessments usually neutralized them except for the very scrupulous and the very helpless. The taxation of intangible property, incomes, franchises, and licenses was poorly systematized and worse administered. The chief burden, such as it was, fell on tangible property, and was borne by the landowners. Discontent among the farmers with such a system is readily understood by those who remember the depressed condition of agriculture in the nineties. Particularly were they bitter against the railroads, which were commonly supposed to be evading their taxes by underassessment and other still less creditable methods. Other corporations in the state twenty years ago were relatively few and weak, and the "railroads'" bore the brunt of the farmers' hostility. Sectional inequalities and other forms of injustice were known to exist, but they were given little thought in comparison with the inequalities between the railroad and the landowner. It is needless to say that in a state so largely rural as Virginia the sympathy of the legislature was with the farmers. But