Chap. 212.—An ACT to provide for the appointment of a joint committee
on tax revision to consider and report on all questions pertaining to
the assessment and collection of taxes, and the method of appropriating
and expending the revenue of the State, and to provide compensation to
be paid said committee and such clerks, stenographers and experts as
may be employed by said committee, and other necessary expenses.

(H. B. 483.)
Approved March 24, 1914.

Whereas, in the judgment of the general assembly, it has become
necessary that there be a careful and thorough revision and amend-
ment of the existing laws for the assessment and collection of taxes,
and other revenues of the Commonwealth; and it is seriously ques-
tioned whether the present system of taxation is the one best adapted
to the conditions as they now exist in the Commonwealth; and,

Whereas, it is practically impossible at the present session of
the general assembly (having due regard to the other subjects of
pressing importance demanding its present attention which must
be considered by it) to give to the subject of taxation the thorough
consideration which its importance demands; therefore,

1. Be it enacted by the general assembly of Virginia, That a
joint committee, consisting of ten, four of whom shall be appointed
from the house by its speaker and three from the senate by its presi-
dent, and three by the governor, and to be known as the special
joint committee on taxation, be, and the same is, hereby created
and charged with the duty of fully considering the whole system
of taxation which is now in force in the Commonwealth, and also
of the existing statutes for the assessment and collection of taxes
and other revenues for the Commonwealth, and the method of ap-
propriating and expending the revenue and reporting to a special
session of the general assembly, to be hereafter called what changes,
if any, in the present system of taxation will be advisable, and
within the constitutional power of the general assembly to adopt;
and also what changes, if any, shall be made in existing statutes
for the assessment and collection of taxes and other public revenues,
appropriating and expending the revenue so as to make them more
equitable, just and fair in their operation, or better adapted to the
purposes of raising the revenue necessary for the support of the
government.

2. The said committee shall, immediately upon the adjournment
of the present session of the general assembly, or as soon thereafter
as practicable, organize by the election of one of its members as
chairman and another of its members as secretary, and proceed,
with all convenient haste, to make the inquiry and report herein
provided for; and shall thoroughly consider the whole subject of
taxation by the Commonwealth, and prepare and report to a special
session of the general assembly, to be hereafter called two or more
general systems of taxation, one upon the present lines of taxation,
as set out in the existing statutes, one upon the lines of segregating
certain subjects of taxation, and sources of revenue for State pur-
poses only, and other subjects for county, city or local subjects only
and upon such other line or lines as they may deem proper, with
their recommendation for the adoption of such system as they may
consider best for this State; and the said committee shall submit
by report alternative schemes of tax reform for the general assem-
bly to consider, together with such bills as may be necessary to put
the same in effect. The committee shall hold its sessions in any
place or places in the State by it deemed advisable, and may from
time to time, as circumstances demand, change the place of its
meetings.

8. The said committee shall have power to employ a sergeant-
at-arms, such clerks, stenographers and experts as may be necessary
to enable them to discharge in the best manner the duties hereby
imposed, and to pay such clerks, stenographers and experts and
sergeant-at-arms such reasonable compensation as may be thought
proper out of the appropriation made by this act, such payments
to be made upon the warrants of the chairman of said committee,
countersigned by its secretary, drawn upon the auditor of public
accounts, and payable by said auditor out of any funds that may be
appropriated for the purpose of carrying this act into effect; the
said committee is authorized to obtain from any officer of this State
any information or aid which it may require, but in no event shall
the said committee incur any debt for, or impose any obligation
upon, the Commonwealth over and beyond such amount of money
as may be appropriated for the purpose of carrying out the pro-
visions of this act. Said committee is authorized to obtain and
purchase such books, documents and written information as it shall
deem necessary or desirable for a study of any question or questions
of taxation, and is authorized to distribute copies of same to all
members of the general assembly should it be deemed desirable so
to do.

4. The members of said committee shall be entitled to compen-
sation for their services at the rate of eight dollars and thirty-three
and a third cents per day for each and every day they are engaged
in making the inquiry herein directed, and mileage as provided by
law, such compensation to be paid by the auditor of public accounts
out of any money appropriated for the purpose, upon the warrant
of the chairman of said committee, countersigned by its secretary:
but in no event shall the said members of the committee be entitled
to any pay or compensation over and beyond the amount, or amounts,
of money which may be appropriated for the purpose of carrying
this act into effect.
5. The said committee, as soon as it has prepared its report

- as to the systems of taxation to be recommended, and the necessary

bills to carry the same into effect (which report shall be prepared

» not later than November first, nineteen hundred and fourteen) shall
.. report the same to the governor; and the governor, upon the receipt

of said report, is hereby requested to call a special session of the

i» general assembly to meet not later than the first Wednesday in

; January, nineteen hundred and fifteen, to consider the said report

. and enact such laws as may be necessary, or expedient, for the pur-
, pose of carrying the same into effect, or for the purpose of making
» such amendments and alterations in the then existing laws of taxa-

tion as may to the said general assembly seem for the interest of
the Commonwealth.

6. That said committee shall, through its secretary, at the time
it shall report its conclusions to the governor, cause a copy of said
report and bills recommended by them, to be mailed to all mem-
bers of the general assembly, state officers of the Commonwealth,
including therein each judge of a court of record, each clerk of a

- court of record, each Commonwealth’s attorney, each member of

the board of supervisors of the counties, each commissioner of the
revenue and treasurer of the counties and cities, each mayor and

_ city attorney of the cities, each member of the councils of cities of

“ the first and second class, of the Commonwealth, to the end that
publicity may be given to said report before the special session of

the general assembly, which the governor is hereby requested to

” eall.

7. That the sum of thirty thousand dollars, or so much thereof

as may be necessary be, and the same is, hereby appropriated, to be

paid out of any funds in the treasury of the Commonwealth, not

; otherwise appropriated, to carry out the purposes of this act.

8. In case any vacancy should occur in the joint committee by

' refusal to serve or from any other cause, then the vacancy may be

‘ filled by the same authority who made the original appointment.

9. An emergency existing by reason of the great importance of

' the subject of tax revision and the short time available for the de-

liberations of the joint committee, this act shall be in force from its
passage.