The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-11-08
REPORT FILED BY
EXAMINER SANDS
Supplemental Assessment OF
Bryan and Stewart Estates
Announced.
OUTCOME OF CONFERENCES
Adjustment Reached by Attor-
ncys, Who Explain Its
Meaning.

William III. Sands. examiner Or re-
cords, yesterday made a supplemental
assessment Of the estate OF Joseph
Bryan, deceased. This supplemental
report was the outcome of conferences
between the Attorney General. the
commemorative attorney for iicnrico
County. the examiner Of records and
the attorneys FOR tho Bryan and stew
art estates.
The total amount or taxes 10 lie paid
~ all the estates. up to and including
the assessments for 1913. under the
ruling Of Examiner Sands. is s53.35i,
approximately. Messrs. Murray Nj.
Mcclure and w irydon Tcnnant at
torneys for all tho parties Interested.
were seen last might. and gave the fol-
lowing statement.
some time since petitions were filed
in tho Circuit Court Of Hcnrico County
FOR the correction OF the assessment Of
taxes against the estates Of ID. Is.
Stewart, John Stewart. Joseph Bryan
and Mrs. Joseph Bryan.
when the cases were set for hearing
tho commemorative attorney for Hen
rico County claimed that in any settle
mcnt Of taxes the state had right to
review any previous tax returns made
By the estates or b. individuals inter
estcd.
Discussed Mt Conference.
The parties concerned conferred
with the representatives OF the Com
monwealth and the county. and the
whole matter was gone into.
1T developed that In previous years
returns had been made on the idea en- :
tertaincd by many people. that the tax
payer had a right 10 deduct from shares
Of stock held by him whatever debts
he owed ut the date for which the re-
turn was made.
While this view has been widely
held. II IS not In accordance with tho
statute on the subject. 1t was, there
fore, agreed that supplemental returns
should be made. making the total tax
assessed against the estate OF Joseph
Bryan. including the year 1913. s35.471.
exclusive of income tax, about which
no question was raised. The assess
ments against the estates Of D. X Stew
art, John Stewart and Mrs. Joseph
Bryan We're unchanged except that a
deduction OF $3.50 in taxes was made
from tho taxes assessed against the
estate OF -. *. Stewart for the wear
1912.
The net increase gained by the
county and State for the taxes prior
TO 1913 Will amount to s44,l67, inclu-
sive Of income taxes"
Lawyers Write Sands.
The following letters arc self-cx explain
atory;
November :. 1913.
AIR William H. sands.
Examiner OF Records for FIcnyico
County. Richmond. Va:
Dear Sir.--Wc have submitted to our
clients your communication of Novern-
Der 4. 1913 suggesting u basis for the
adjustment OF the valuation for tax
alton TO he placed on the estates of d.
k Stewart. John Stewart, Joseph Bryan
and Mrs. lsobcl Stewart Bryan They
nave gone over these figures and your
suggestions. ana agree with us that
the basis appears to be a fair and eoui-
table one. We. therefore. writo 10 say.
that settlement will be made in ac-
cordancc herewith
We wish to express our appreciation
OF the expedition with which the mat
ter has been handled and the care ex-
hlbited by YOU and Mr.. Sutton. the at ;
tofneE for the Commonwealth. in an
effort to arrive Mt the facts and a fair
solution OF our differences.
Very truly yours,
MURRAY NJ. MCGUIRE
W. BRIDON TENANT