Chap. 147.—An ACT to provide for the appointment of a commission upon
the reform and revision of the tax and assessment laws of Virginia; to
define its duties; provide compensation for its members, and to make an
appropriation therefor.

Approved March 14, 1910.

Whereas, the need for a reformation and revision of the assessment
and tax laws of the Commonwealth of Virginia has become urgent; and

Whereas, section one hundred and sixty-nine of the Constitution of
this Commonwealth gives to the general assembly, after the first day of
January, nineteen hundred and thirteen, the power to authorize and
direct the segregation, for the purposes of taxation, of the several kinds
or classes of property, so as to specify and determine upon what sub-
jects State taxes, and upon what subjects local taxes, may be levied; and

Whereas, after the present session of the general assembly only one
other session will intervene before the first day of January, nineteen hun-
dred and thirteen ; therefore,

1. Be it enacted by the general assembly of Virginia, That there be,
and hereby is, constituted a commission for the reform and revision of
the tax and assessment laws of Virginia, which shall be composed of the
governor, the speaker of the house of delegates, the president of the
senate,the chairman of the committee on finance of the house of dele-
gates, the chairman of the cmmittee on finance of the senate, and the
chairman of the State corporation commission, and a man of acknowl-
edged standing in the sciences of political economy, taxation and finance,
hereinafter called an expert, to be selected and appointed by the other
members of the commission.

2. That the purposes of said commission shall be to make a full, thor-
ough and complete investigation of the system of assessment, revenue and
taxation now in force in this State, and to recommend to the nineteen
hundred and twelve session of the general assembly of this State a plan
for the revision and reform thereof, and especially to investigate and
report upon the practicability and advisability of the segregation of sub-
jects of taxation in Virginia, for the purposes of State and local taxation,
respectively.

3. As soon as practicable after the adjournment of the general as-
sembly, the governor, the speaker of the house of delegates, the presi-
dent of the senate, the chairman of the committe on finance of the house
of delegates, the chairman of the committee on finance of the senate, and
chairman of the State corporation commission, shall meet and select the
expert provided for in section one of this act. The governor shall be
ex-officio chairman of the commission, and the said expert shall be the
secretary thereof.
228 ACTS OF ASSEMBLY.

4. The said commission is hereby authorized and empowered to ex-
pend for expert advice and assistance not to exceed the sum of two hun-
dred dollars per month.

5. The said expert shall hold office at the pleasurt of the commission,
and may be chosen from within or without the State of Virginia, as the
commission may deem best.

6. That said commission be, and it is hereby, authorized.and empow-
ered to hold sittings at any point or points in this State, at any time they
may see fit, to do any and all things necessary to make a full and com-
plete investigation of the matter and things hereinabove enumerated,
and to that end to employ all necessary clerical and expert assistance;
and that said commission be, and it is hereby, authorized and empov-
ered to send for persons and papers, and take all necessary means to
procure the attendance of witnesses and testimony; and the members of
said commission, and each of them, is hereby authorized to administer
oaths; and that all the provisions of chapter fifteen of the Code of Vir-
ginia, relative to the attendance and examination of witnesses before
legislative committees, shall apply to said commission; and that the ser-
geant at arms of either the senate or house of delegates is hereby author-
ized and directed to serve any and all subpoenas and orders or other
process that may be issued by the chairman of said commission when
directed to do so by said chairman. And all officers and departments of
the State government shall, when called upon by said commission, render
such assistance and give such information to the commission as it may
desire.

?. That no member of the commission, except the expert selected as
aforesaid, shall receive any compensation for his services, but may be
paid any expenses incurred in connection with the work of the commis-
sion. The salary of the expert, and expenses hereinabove provided for,
shall be paid monthly or otherwise as said commission may determine,
by warrant upon the auditor of public accounts, signed by the chairman
of the commission.

8. That the sum of ten thousand dollars, or so much thereof as may
be necessary for the purpose of carrying out the provisions of this act,
be, and the same is hereby, appropriated out of any funds of the State
not otherwise appropriated, but in no event shall there be more than ten
thousand dollars expended under this act.

9. That the said commission shall make up, and have one thousand
copies thereof printed, a report of its proceedings and findings, not latet
than January first, nincteen hundred and twelve, and the superintendent
of public printing shall promptly furnish a copy of said report to each
member of the general assembly to be elected November, nineteen hun-
dared and eleven, and to all officers of the State at the seat of government