The Richmond Virginian. (Richmond, Va.) 1910-1920, 1912-12-27
make It HARD
FOR TAX-OODGERS
AUDITOR MOORE GIVES THE COM
MIssIONERs SPECIAL IN
sTRUCTI0Ns.
-
MUST EXECUTE LAW
OFFICIAL DETERMINED THAT
THERE SHALL BE FEWER
SPECIAL GRAND JURY IN
vEsTIGATIONS,
MUST EXECUTE LAW

State Auditor c. Lee Moore has de-
termined that there shall be fewer
costly grand jury Investigations this
year and he will include with the 1913
tax interrogatory specific instructions
and information for the benefit of
commissioners Of revenue and taxpay-
ers, in order that the laws may be
carried out to the letter.
The auditor says he expects every
commissioner to do his full duty in
the light OF the Instructions and the
law. and no excuses will he accepted
for failure so 10 do. The commits
sioners themselves must make all as
sessments at fair market values. The
taxpayer must make formal oath to
the correctness Of the tax returns, and
the failure Of the commissioner to
administer the oath is punishable by
fine of $50.
Particular attention is called to the
matter of securities. which heretofore
have furnished much room for tax
lodging, and the commissioner Is call
ed upon to probe these things and
secure acknowledgment of ownership
of all stocks and bonds as well as
mortgages
Here are the directions appended
to the interrogatory:
Commissioner Of Revenue.
The commissioner of the revenue
to call on every person In his district
to furnish list of property. etc. tSec-
ton 491, pages 127-l2S, and section
4s4, pages 133-134.1
The commissioner. or his duly quail
flied deputy, to apply in person to OBJ
tain answers to Undergraduates: and
If necessary, in order TO obtain the
answers, the commissioner shall ap-
ply at least three times for such an
swers. tSection 494, pages 133-134)
With whom form OF interrogatory
left in absence of taxpayer. to whom
returned; II not returned, how list
made out (Section 495. page 134.)
Note.--The blank form OF interrog-
atory should not be left, until upon
the third application In person, by
| the commissioner OF the revenue. or
his duly qualified deputy, as is re-
| quired by SECTION 4a4.
BY whom property is to be listed
and to whom 1t Is to be taxed. tSec-
| ton 49,, pages I2S-I2s.)
Answers Of taxpayer to be signed
and sworn to (section 494, pages 133-
| 134). Commissioner who fails to ad-
minister the oath in obtaining answers
when assessing property shall forfeit
| $50. tSection 491, pages 127-12S.)
Commissioner. or his duly qualified
deputy. not to receive answers unless
sworn to according to law. II he does
| so, he Is liable to a fine Of $500. (sec-
| ton 4sS. page 1850
/ Commissioner of the revenue, OF
! duly qualified deputy, upon his own
view TO assess the fair market value
/ OF ali property owned by the taxpayer
| (Section 4s6, page 134.)
| Commissioner may apply to any OF.
| ficer of this State, or to any ofsicel
! or person. having knowledge CT the
| facts, TO furnish. under oath. any In
/ formation such person may have rela-
tive to property or income. or othei
subject of taxation, which, under the
/ law, it is the duty of the commits
sioner to assess. (Section 4st, page:
! 127-I2S.l
Taxpayer.
Taxpayer is required to furnish lis
/ of all property, money. credits or other
subjects OF taxation, and the value
! thereof (Section 4s1, pages i27-12S.)
Section 492, pages 12s-1ee. state.
| by whom property Is to be listed AND
i to whom to be taxed.
Taxpayer shall forfeit not less thar
/ $50 nor more than $1,000 for failure
| to furnish sworn answers - interrog
atories. (Section 4s7, page 1852
Taxpayer fined, not less than $50
! nor more than 500, II he refuse T.
exhibit TO the commissioner of the
| revenue or his duly qualified deputy
/ the property mentioned In the an
swers to the interrogatories. Sector
] ass. page 1862
Answers of taxpayer to be signet
and sworn to- (Section 4s4. page.
/ l33-1s4; subsection first Of sector
s, page 81
/ A taxpayer who renSers q false lis
Of personal property mast be pro
ceeded against by the attorney FOL
the Commonwealth, trial to be b,
Jury. and II a verdict be rendered es
tablishing false list the couxt shall
render Judgment for double the
amount OF the taxes. for the costs. ant
for SIS, fee for the attorney for the
Commonwealth, and the court shall
direct the treasurer OF the county o.
| city, upon ten days notice to sell, to
| cash. the property of the taxpayer
| (Section 500. pages 135-13s.)