Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1897-02-09
AS TO PERSONAL TAX.
THE LAW IL PLAIN As TO THE
COMMISSIONERS DUTY.
THEY NAY CALL IN AN UMPIRE.
This Can He Done I'm Cases of Dis
pute-The Matter Considered by the
Government League.

There has been much discussion OF late
over the matter Of the assessment and
collection of personal taxes. The Com
mittee on Retrenchment and Reform
has been apprised by the Commissioner
OF the Revenue that there are many
persons in the city who do not pay the
amount of personal taxes they ought 10
pay for the reason that he has no per-
feet law or system for reaching them.
The Commissioner states that he sends
out the blanks containing the official
form Of an oath, upon which the pro-
PERFORMERS put down an itemized list
OF their property; that whenever these
lists appear to the Commissioner to be
incorrect. he corrects them himself, az
ter seeing the property. Should there
then be any dispute. the Commissioner
takes the matter before the Council
Committee on Finance, when il is usually
settled.
The Auditor of Public Accounts, Colo
mel Morton Marye. yesterday said that
the laws of Virginia relative to the as
sessment of both real and personal pro-
perty-taxes were as fair and just as any
State in the Union. He declared that he
any faults In the manner of assessing
and collecting personal property taxes.
Auditor Marye said that the laws Of
Virginia touching this question were
perfectly plain and comprehensive.
WHAT COMMISSIONERS MUST RE
oUIRE.
Schedule c. of these laws, says:
1.-THE commissioners of the revenue
shall require each person residing in his
district. city, or town to exhibit and
make oath TO a statement In the aggre-
gate Of ell bonds, notes, and other evil
dences OF debt, due, and payable TO such
persons, in excess of $780, the amounts
OF such bonds notes, and other evidences
of debt. under 500 each, to be given in
under oath. in the aggregate. the sol
vency of which, in cases of doubt, as
well as the value thereof, shall be de-
termined by the said commissioner which
said list shall be signed by the commits
sioner and taxpayer, including bonds
due from railroad and canal companies,
bonds Of counties. cities, and towns, and
bonds OF other States and corporations;
demands and claims, however evidenced
owing or coming 10 such persons, wheth-
er due or not. from debtors residing
out Of or within the State or country,
whether secured by deed of trust or by
judgment, or not, deducting from the
aggregate amount thereof all such bonds,
demands. or claims not otherwise de-
Quoted, owing 10 others from such
person as principal debtor and not
as guarantor, endorser. or surety
The aggregate of principal, in
terest. and exchange shall constitute the
amount Of a bond. demand. or claim due
and payable; and the principal, with in
terest rebated when the amount of the
bond. demand, or claim bears no interest,
shall constitute the amount of the bond,
demand. or claim not yet due and pay
able. But no bond demand, or claim con-
shutting a part OF the capital as defined
in Chapter ! Of this act, Of a business
done out of this State, shall be included
in this section. If any person, firm, or
banking association shall. with a view to
evade the payment of taxes. fail or refuse
TO give in to the Commissioner of the
Revenue a statement of the aggregate of
any bonds notes, claims, or other evil
dences Of debt which are subject to as
eessment and taxation under Chapter l OF
this act, the same snail be recoverable by
action at law or suit in equity before
any Of the courts Of this Commonwealth,
legal process or sale. under deed Of trust,
until they shall have been reported for
assessment and the tax paid thereon,
with an addition OF 80 per centum
per annum from the time the
give in the aggregate of said bonds,
notes. claims and so forth, shall
be taken as prima facie evidence Of the
intention to so evade the payment OF
taxes.
He shall ascertain from each person IN
his district, city. or town the value or
capital, including moneys credits, or otner
thing remaining invested, whether said
investment was made originally in this
or any other State or country, and the
value of all capital loaned, used, or en-
ployed in business out of this State by
himself, his agent, or other person FOR
him.
LAW AS TO STOCKS.
"He shall ascertain the value of all capt.
tai OF incorporated joint stock companies
not otherwise taxed but real estate be-
longing TO such company shall not be
held TO be capital, but shall be listed ana
taxed as property, and not as capital.
He shall ascertain from each person in
his district, city. or town the amour OF
capital invested, used, or employed in any
trade or business not otherwise taxed.
Moneys and credits actively used and en-
ployed in carrying on the trade or bust
ness. including goods. wares. and mer-
chandise on hand. and all solvent bonds
demands. or claims made or contracted
fn the course of business during the pre-
ceding year, shall be held 10 be capital In
such trade or business, and shall not be
taxed otherwise than as such capital; but
real estate shall not be listed as such
capital but shall be assess and taxed as
other specific property; but nothing here
an shall be held TO exclude from taxation
any property which is the subject OF such
business.
ssHe shall ascertain from each person
residing I'm his district, city, or town
the aggregate amount Of money and the
value % principal and interest OF per-
sonal estate. and credits, under his con-
troll as court-receiver or commissioner,
an pursuance OF any order. judgment or
decree Of any court as agent. guardian,
or other fduciary. And II shall be the
duty Of the clerks Of courts TO furnish
commissioners with a list OF all evil
dences OF debts under the control OF
courts. receivers. or commissioners. as
evidenced by DEGREES OF the courts.
''He shall ascertain the amount OF any
money. and the value OF any personal es-
tate or credits. deposited To the credit OF
any suit. and not in the hands OF a re-
ceiver.
''ie shall ascertain the value OF all
toli-bridges. turnpikes. and ferries In
his district, other than STRAWBERRIES
HE shall ascertain from each person