The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1911-11-19
TO ABOLISH
COORTEXAM|KERS
Revenue Officers Regarded by
Legislators as Useless
Institutions.
THEIR PAY is ENORMOUS
Believed Much Money Can Be
Saved by Substituting
Commissioners.

As sequel TO the efforts. made In
the General Assembly Of 1910 look
ing to a reduction of the geea of OK
| aniners OF records. proposals are to
be made ct the coming session that
these Offices shall be entirely abol-
ished' on the ground that they ore
absolutely unnecessary and super
huous. and that they result in waste
OF the pubic money without adequate
return.
a bill amending the act fixing tho
compensation 10 the examiners died
in the committees Of the last Leeis-
loture. Eut facts adduced 1T that
time, II is stated, will result III a
more comprehensive attempt for re-
iiet during the coming months.
Better -.ssessmcnt.n
These Offices were created in 1896
By an act entitled AN act 10 provide
| for method OF better assessment
OF personal property under the CON
, troll of fduciaries and the. several
courts OF tho Commonwealth" Those
who now demand its repeal argue that
II such necessity ever existed, II
has passed away.
The Judge of each judicial circuit Is
required to select a commissioner in
! chancery, to be known as the exam
.ner OF records for the circuit. This
officer once each year examines all
causes pending In the courts. and as
certains and reports all money, bonds,
stocks. notes, capital, chooses in ac-
| ton and other evidences of debt, and
| all kinds OF personal property and
income subject to taxation. which may
! be under the control Of the courts of
the circuit. or held by any person.
bank or corporation subject to the
order Of the courts, or in the hands OF
receivers, commissioners and .duci-
aries appointed by the courts or BY
any deed or will
When these sums are ascertaine5
the examiner of records reports them
TO the Commissioner of the Revenue
Tor the respective cities and counties
ana town. and the names and amounts
are entered on the personal property
books and the taxes extended thereon
az In the case OF all other persons and
property.
Nets Large Comminsion
FOR this service the examiner of
records receives onc-tenth of nor
cent. of the total amount OF nronertv
he finds and reports. 1t is to he
noted that this commission is not
based on the amount or tax, but ON
the amount of property. Should any
OF the tax be relieved by the court
as erroneous. the commission on this
portion is deducted the following wear
from the compensation OF the ex
| aminer.
But If any part is returned d.,,n-
qutht, the examiner gets his commits
sion Just the same. This puts a pre.
MUM OH the taking In of evcrythinr
which appears on the courts -ccords
without GXerting the caro- to sec ~
| the money has been paid out and tho
case settled up. Naturally. IL thar
! is any money In the courts hands an
which the State can levy. and ir
mistake is made In the assessment tho
owners proceed to have n correction
MADE 10y courts order. But IL there
Is no money to be seized, the litigant
or devisee takes no interest In seeing
the assessment corrected. and IT is re-
turned delinquent.
inc practical working OF the law
results III an astounding cost OF col
lection of the taxes on this class of
, personal property. According to a re-
| port submitted to the last General AS
semhly by the late Auditor, Colonel
Morton Marye. 1t cost no less than
S20,232.0s to collect what netted the
State only sS5,Ios.5s.
Onc-Third In Communications.
This report shows that the total
values assessed were s245oo42e5
| The courts relieved SS,27s,s4307 as
erroneous, The State taxes on the net
values assessed Were s74.25sl6. The
! amount OF State tax ont of this which
was returned delinquent. mainly
through the carelessness of examin-
ers OF records. was sls.9ls.4a. Thus,
by delinquent taxes and commissions
the tax total Of s742 5SI6 was reduce
to s2o.los.59. which was all that the
state got
It is now proposed that commission
ers OF the revenue shall be required
to make these assessments, which they
can get without trouble from the
clerks OF courts. For the year referred
TO. 1t would have cost the State only
S2.699.06 at the maximum for com
Inissioners to the regular assessing
officers, counting all ct the highest
rate of 31-2 per cent. which would not
have applied in some instances Prob
ably $4,000 would be nearer the exact
sum. Besides. II ia believed that COM
nissioners would be more careful in
asccrtain!nG the amounts, so that the
books of the State would not be cum
bered with alleged property which
does not exist in fact.
The proposition OF examiners OF re-
cords is regarded as archaic, useless
and wasteful.