The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1910-12-10
COURT CLERKS
May Be LIABLE
Attorney General Williams Rules
on Realty Deed lax
Law.
MAKES COSTS 81 HIGHER
Application for Mandamus SO
That Court Can Deter
mine Question.

For the purpose of testing a recent
ruling OF Acknowledgement Samuel w.
Williams as to the realty deed tax
law, a test case was made out ycster-
day by William w. Rountree against
Major G. Q. savillc. clerk of the
Chancery Court of the city of Flch-
mond, and application made In the
City Circuit Court to Judge r.. Garter
scott Tor mandamus to compel CleIk
Saville to accept the lesser amount
rendered by Mr.. Rountree for tax on
recording the deed of certain properly.
Judge Scott set December 16 as the
date for argument.
The case affects not only every court
OF record In Virginia, but all VINO ouy
and sell property, as under the CON
structton placed by the Attorney.Gen-
eral what is in effect a dupilcate
taX Is charged on the first thousand
brough Lamb will appear for M
Rountrec and Attorney-Gencral VIII
liams for Clerk Saville.
leaves Ont Word .'AdditionHi.n
Under the old law there was a state
tax on r~ecordation of deeds of 81 Tor
the first $1,000 or fraction thereof,
and 10 cents for each additional 800
or fraction thereof. In other words,
the minimum fee was 81, the tax be-
ing one-tenth of l per cent. on the
iiipthb stNSoIhiiiS
torney-Generals construction OF the
amended law passed by the last Legis.
%lature, in which the word additional
is omitted, the tax is 81 record fee,
if the deed were for s1.1oo there would
be am Initial fee of 81 and a percen-
tage of $1.10, making a total OF s2.lo,
instead Of the s1.10 formerly charged.
The fee is charged on the first thou-
sand or fraction thereof. but the per-
tcentagp Is mado To annly to the whole
amount, even though partly included IN
the 81 minimum fee.
Makes Out Test Case,
Mr.. Rountree applied for recordation
volved being Nos. 1920 and 1872 West
Cary Street. conveyed TO Mr.. Rountree
by the Real Estate Security Company,
The tax under the old law would have
The transfer fee would have been 81.
and the clerks fee s1.15. making the
total s5.S5. Under the new ruling
the total came to s6.S5. Major Saviile
received from the Office of the State
Auditor yesterday a circular letter.
copies of which were sent generally
to clerks of courts of record through
out the State. which notified the clerks
that they will be held responsible to
the State for the additional dollar on
every deed in excess of $1,000 recorded
since March IL last.
In order to make out a test case
Major Saviile refused to accept the
$3.50 rendered by Mr.. Rountree. and
the two agreed on ar application for
mandamus before Judge Scott in tho
City Circuit Court. Major Saville said
Yesterday that the issue related merely
to the question of taxation n tc
the Inability of clerks for the bach
tax, which. II the Attorney-Gencrai's
view is correct. should have been col
lected on every deed for more thar
81, 900 since last March. The fees o.
the clerks of courts of record are no
affected.
AUDITORS Position.
The position taken by the Stat'
Auditors office in view of the ruling
OF the Acknowledgement is outlined II
the following letter from c. lie,
Moore, first clerk, to Clerk Saville:
"Chas. c. Saville, ESQ,
CLERK of the chaneery Court,
Dear Sir,-Your favor of the HIT
instant has been received. l am ad
vised by the Acknowledgement tina
the tax on a deed, the considerable
of whichlis s1.10O. is the specific ia
of 81. and 10 cents additional on ever
500 or fraction thereof OF the sal
s1.100 consideration. which Will b
: s1.10: total tax, $40.
THE law taxing deeds. before it wa
amended, imposed a tax OF a deed. tn
consideration of which was owe
$1,000, of 81 up to $1,000. and 10 cent
on each 500 or fractional part thereo
{ in excess of $1,000, and the Law. a
tax on every 800 or fractional PAL
thereof. of the said consideration, nc
: simply on that part OF 1t in exces
OF $1,000.
e yours very truly.
s &c. LEE MOORE,