The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-06-12
AUDITOR MOORE
EXPLAINS ACTION
Appeal to Supreme Court No
Discourtesy to Tazc-
we'll Judge.
INVOLVES $4,000 TO STATE
Quotes Law Giving Auditor
Power to Appeal i'll Such
Cases.
INVOLVES $4,000 TO sTATl

Explaining his action in directing
an assessment Of attorneys incomes
Notwithstanding an adverse decision i'm
the Tazewell Circuit court In tho case
OF W. r. Wcrth. Auditor OF Public
Accounts c. Lee Moore said Yesterday
'"a' some papers through the State
nave either misoonstrucd his position
or are not familiar with the lave on
the uhject. The State law Mr.
moore explained, provides for the as
scssment OF all incomes in excess OF
S2,ooo. and defines what constitutes
income for the purpose of taxation
IN inc opinion OF the state auditor
the income OF attorneys nhvsic,nn.
surgeons. dentists, and OF other pro-
ies9iohal men, are liable FOR taxation
"'"ci 'h"S law, and this has been
neretoiore the universal view OF the
law That every TAXPAYER i'm IN.
".''c may have redress against any
assessment OF taxes which he deems
erroneous, the State has proviiod ::
remedy and a day in court, as shown
IN Section SCI of the Code OF yir-
Sinia' In doing this, the Common
Meai'h mas also provided for the pro
lion uf her revenue. by PROVIDING,
!" "cc'ioh 1i3 OF the code as follows.
what Code Provides
from inc statement OF fncts or
tue evidence, the Auditor or p,,bli,.
Accounts shuII he OF op,n,o, en-,
'"'r OK the court granting the re-
"res" Ia erroneous, he may within m.
year from the time such order q.
""e' hie n petition for a rchcnr,pr
vi S"ch application. The pctition .hnII
pre"ehtsi and the hearing c"nduct-
ed ~! Tic attorney for the Common
wealth.. After hearing, the court shall
none ""er thereon nn may he
proper. Ana should the order of the
court he against the Common,xc.l,h
INC Auditor of Public Account. ,,,x
'"Nc IN appeal TO tho Supreme t'ourt
W HpPe"'H' ana n supcrccdcHs mny bc
Er""tcd In such cnsc in the snmc man
"S no" provided by law"
Mr. Moore continued:
The attorney in Tazewo,, ,o,,
WAS entirely in his rights ma tho A.
oitor OF Public Accounts though, ~,
matter OF sufficient importanr,a, an
pea TO the Surpeme Court OF App.nis
oehc'inS That the order Of th.. lower
court is erroneous. The decision az
me lazeweH court was binding only
:" respect to the case before IT, that
80 VI" assessment Of a license tax for
to si370.
directed Assessment n. u.unI.
or lear the decision OF this court
"'Sht be construed by the commits
sioncrs If the revenue OF Tazcv.ll
NouhtF' now engaged in making tho
assessment for 1913, as a direction to
,nein not TO assess for 1913 taxes the
incomes Of professional men. i'm
mediately wrote them tina, mo COM
nonwealth would appeal from the de-
NisI'ii ana that in making ;heir 1915
assessment. they should assess all at
lo'heys. doctors. and others on in
comes In excess OF $4,000
IL the decision OF the trial court
we're hnal. and were a precedent to
govern future action. then professional
men of farewell County wero M 49,
sessipIe on Incomes derived from the
OF their profession. and the
same rule would apply To professional
men all over the state OF virginia
probablc annual loss in
revenue TO The State of s3O.Ooo +
Judged the case OF sufficient import
TO justify me In taking an appeal for
the protection of the interests OF the
commonwealth. As an officer OF the
'."'r' snail always recognize and
obey the orders OF the courts when
they become final. and will instruct
the officers whom It is my duty TO IN
etrnc. to do the same
would Cost state $4,000 Year.
Furthermore. Mr. Moore explains
we're he TO accept the decision o!
trial court, and direct that no aasnss-
incnts he made this year on incomes
Oh professional men who pay license
axes. and were the Supreme Court
later 10 reverse that decision. tho State
would be out about $4,000 OF revenue
Alleged Reckless Driver
fcn1amin Rraxton, colorcd was ar
rested NcstcrdnN by Patrolmnn pritch