sylvania the tax derived from this source amounted to over $700,000 in the year 1888. In New York, in 1887, it amounted to $551,716; in 1888, $736,000; in 1889, more than $1,000,000. There is no purpose to lay a burden upon the common and natural succession, such as descent of property from parent to child, or from child to parent, but only on such property as, through the permission and protection of the statute, comes into possession of persons and corporations who have had no hand in making it. and no natural claims upon those from whom it is derived. It is acquired under the statute, and does not come by natural right, and it would seem that a gift allowed by the law may be properly taxed by the law which allows it. It is an income received without labor or expense on the part of the receiver-properly transferred by the permission and protection of the government from the dead to the living, who has no natural property rights in it. When property is so situated as to pass to a new owner, who has no agency in its earnings, it is only just and reasonable that a tax should be paid to the State whose law allows it. What could be more reasonable than such a tax, in the final distribution of an estate? Who could complain of it? Not the giver. If it was disagreeable to him, he could give away the property in his lifetime; not the receiver, for the law enables him to take the property. Would any one object to the tax, when by means of the law he is the recipient of the gift? Some years ago this was the law in Virginia, but it was repealed; I do not well understand why. It has been decided in various States that it is not obnoxious to the Constitution, which requires equal and uniform taxation. Certainly no person can better afford to pay taxes on property than those who have acquired it by gift, under a law which allows them to receive it, when they could not receive it under the laws of descent, which properly follows the blood and gives it to the next of kin. It is a very correct principle of government, in laying a tax, to impose it where it can be borne most easily, and be paid with less oppression. Certainly nothing can be easier or less burdensome than to contribute to the maintenance of the laws of the State a small percentage of that which the law allows the citizen to receive as a donation, and which he could not receive without, and which is not the result of his labor or skill. This tax is growing in favor with the law-makers, and I hope it may be thoroughly discussed and maturely considered by the legislature. I believe the State may, with propriety, enact a law imposing an appropriate tax on all collateral inheritances.

TAX ON PRIVATE AND SPECIAL ACTS.

Many States impose a tax or fee for private and special acts of the legislature. There is much propriety in this, which, while it

is a part of the duty of the legislature to enact certain laws for the benefit of private parties, yet its first function is to enact general laws for the people. Heretofore, in Virginia, a very large portion of the session of the legislature has been spent in considering and passing private acts, to the neglect of general legislation, and the valuable time of that body, which is limited, being thus consumed in considering business in which the general public had no interest. The people's money has been spent for the benefit of private individuals and corporations, and the business of the State became a secondary matter, and had to await the consideration and completion of the private business, which could be better disposed of by the courts of the country. The State is taxed to pay the cost of legislation, which should be paid for out of private pockets, and the work done in courts of the counties in which the parties reside. The evil results of this have been seen for years. Laws have been passed to prevent it, but they have proved of no avail.

The legislation of the last few years will show that out of 1,500 pages of acts in 1889-'90, 1,043 were private, and 252 pages were public acts. More than three-fourths of the legislation was for local and private purposes. In the years 1891-'92, there were 1,146 pages of acts passed. The law separating the special acts was repealed, and we do not know what was the exact number of each, but we believe the proportion to be about the same for the last two sessions.

If the expense of legislation be proportioned in the same way, we will save the State a large amount.

THE SPECIAL ACTS SHOULD BE SEPARATED FROM THE GENERAL.

The law to consolidate the special and general legislation should be repealed, because the volume is so large and inconvenient. It hides the few general laws of the State among a mass of private acts, in which the public has no interest. The index is hurriedly prepared, and, therefore, necessarily defective, and it becomes a task to find out what is the law upon a particular subject. All acts passed for the general good should be placed together in the first part of the volume, and the private and local acts at the end of the volume.

I would advise that an act be passed to tax every private bill, and every special bill the object of which is the asking of relief of the legislature, when equal relief could be given by the courts; and they should be taxed to the full extent of the cost to the State necessary for its passage by the general assembly, and for its printing and binding. To prevent this kind of legislation, a law was passed some years ago, but no penalty was attached, and it has proven inefficient. If the proposed law is passed, I

am satisfied it will save a considerable sum to the State in expenses; it will prevent the time and minds of the members from being occupied by other than public business, so that more attention can be given to subjects of general legislation-all of which is greatly to be desired.

DO OUR TAX LAWS AS ENFORCED MEET THE REQUIREMENTS?

Who believes that all the property in the State, both real and personal, is taxed, when it is shown that there is such a difference between the taxable values of real and personal property. Does it not demonstrate either that a large proportion of personal property escapes the commissioner, or that it has been assessed below its value? Is it not then the duty of the legislature to examine into these questions at once, and to pass such laws as will remedy the existing evil? That which is overtaxed by an unjust assessment should at once be relieved and the burden placed where justice requires it should be.

HOW TO DO THIS.

My object in discussing the subject of taxation is to call the attention of the legislature to the gross injustice done under the present laws certain species of property, in order that they may be so changed that a just and reasonable taxation, which the situation requires, be, if possible, obtained on all property. The difficulty surrounding this important question should not retard us, but make us the more diligent and determined to remedy it. Justice to the people and the requirements of the Constitution demand it.

I am sure you will not allow any press of private or local demands upon your time as legislators prevent your prompt attention to this subject, which concerns every section in the State and all classes of our people. During biennial sessions-and they limited to ninety days-there is not sufficient time for the consideration of this question, so delicate and difficult. It has been a number of years since we had a new tax bill. The question of taxation was not considered by our revisors, who made the Code of 1887. Amendments have often been engrafted upon the old legislation, but they do not meet existing difficulties, which are due in part to the changed condition of the property of the country, and the new investments which are constantly being made render it more difficult to ascertain and properly assess the property, and enable the designing to more effectually conceal what they have, so as to escape taxation.

A SPECIAL TAX COMMISSION.

Many of the States are now moving in this important matter. We should secure the services of our best and ablest men to investigate and discuss these questions in all their phases, and to report for the consideration of the general assembly, in writing, the result of their labors; and a bill should be prepared relieving the State of the difficulties, if possible, which the present system of tax laws has produced. With this object in view I would advise the selection of a committee composed of five, taken from the different parts of the State, to be called a "Special tax commission," to consider this subject. They should be instructed specially to inquire into the systems adopted by the other States to raise revenue for State, county and municipal expenses, and to provide for a more just, equal and equitable system of taxation of all kinds of property, and which will be better adapted to the wants of the State and reduce the rate of taxation, and to provide for a more effectual system of assessments and collection of taxes, all of which should be done within the provisions of the Constitution of the State and of the United States. The committee should be well paid, furnished with a good clerk, to be selected by themselves, and provided with comfortable quarters while engaged in this work.

I submit these views to the general assembly, with becoming diffidence, in the hope that they may serve as a guide to such action as may enable your honorable body to enact laws which will insure the enlistment of all property, both real and personal, and the assessment of the same, with equal and uniform taxation, according to its value, as the Constitution requires.

P. W. MCKINNEY.

On motion of Mr. SAUNDERS, the message was passed by and the usual number ordered to be printed.

A message was received from the Senate by Mr. MORRIS, who informed the House that the Senate had agreed to the concurrent resolution and joint rules in relation to the election of senators to represent this State in the congress of the United States.

A message was received from the Senate by Mr. LOVENSTEIN, who informed the House that the Senate had agreed to a concurrent resolution as follows:

Resolved (the House of Delegates concurring), That a joint committee, consisting of two on the part of the Senate and three. on the part of the House of Delegates, be appointed to inform the Hon. Charles T. O'Ferrall and Hon. R. C. Kent of their election as governor and lieutenant-governor

In which they respectfully request the concurrence of the House.

The resolution was agreed to.

Ordered, That Mr. BOYKIN inform the Senate that the House had agreed to the resolution.

Mr. SAUNDERS offered the following resolution:

Resolved, That the Speaker of the House of Delegates be and he is hereby authorized to increase the number of the Committee for Courts of Justice, by the addition of not exceeding twelve names, which committee shall remain so enlarged only during the term for which the present House of Delegates has been elected, and the presence of seven members of this committee shall constitute a quorum of the same

Which was agreed to

Mr. GIBSON moved to reconsider the vote by which the resolution was agreed to; which motion was rejected.

Mr. CABELL offered the following resolution:

Whereas, it is deemed necessary that an additional page shall be appointed for the House, as one of those already authorized to be appointed has been assigned to both the post-office of the House and the document department of the same, and this duty will require the services of two much of the time:

Resolved, That the Speaker of the House of Delegates be and he is hereby authorized to appoint an additional page at the same rate of compensation as is allowed to those already appointed, to serve during the term for which the present House of Delegates has been elected

Which was agreed to.

The SPEAKER appointed Herbert Curtis, of Richmond city.

The following bills were, on motions severally made by Messrs. EDMONDSON, BURKS, WILLARD and BLAKEMORE, placed on the calendar:

No. 10, House bill enlarging the governor's staff.

No. 11, House bill to authorize the board of supervisors of Bedford county to borrow money.

No. 12, House bill to amend and re-enact sections 1, 2, 5 and 8 of an act entitled an act to incorporate the Potomac and Great Falls railroad company, approved January 26, 1892.

No. 13, House bill to authorize the town of Harrisonburg to issue bonds and borrow money for the purpose of paying its existing indebtedness.

The following were presented and referred under Rule 37:
To the Committee on Finance:

By Mr. SHEFFEY: A bill to appropriate money to the Southwestern lunatic asylum for the purpose of building additional wings to said asylum.