The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-01-19
TAXPAYERS MUST
REPORT INCOMES
Required to Take Oath, and
Will Be Subject to Prosecu-
ton for Perjury.
MAY FIRE COMMISSIONERS
Assessing Officers Have Been
Grossly Careless, Says Audi
tor in Circular Letter.

Small chance will be afforded Viz
ginia taxpayers for lodging the pay
ment of income taxes. They VIII he re-
quired to state explicitly on their tax
returns whether or not they have IN
comes exceeding the exemption of
S.. 600 the year. Leaving the space blank
will not be tolerated.
Further the returns must be sworn
TO in person before the com missioner of
the revenue. If incomes are incorrectly
reported. or if they turn out to have
been taxable and arc reported as
within the exemption. prosecutions for
perjury will lie.
TO make assurance doubly sure. the
commissioners are warned not to re-
ceive unsworn statements. under pen
atty OF a fne of $500 for each failure, and
in addition. there is a fne of $50 for fail
ing 20 administer the path.
Public Now Informed.
Grand jury Investigations during
1912 were confined mainly to statements
Of property and income not reported
by taxpayers. and no indictments have
yet been found. In most places the
grand juries seem 10 have thought that
the citizens did not understand the law
or else that tax lodging was justifa bic
because everybody was doing it.
In future. IL will be taken that the
publ is Informed through the agitation
started by The Times Dispatch in pub
fishing the income-tax returns.
Circular letters will in d few days be
issued TO commissioners of the revenue
throughout the State by c. Lee Moore.
Auditor of Public Accounts. These
letters are dated January 25, 1913. and
are intended as instructions TO assessing
officers for the years work, beginning
February /.
Make Thorough Assessment.
On the question of income. commits
sioners are notified that only one
deduction of s. 600 may be made from
the aggregate income of any family.
except in the case of guardians and
wards.
Income realized by taxpayer from
investments Ohtside the state are
taxable i'll Virginia
To obtain information on the sub
ject of income. the ommissioners may
apply to employers. officers OF the
State or officers and agents OF com
panies 10 furnish under oath any in
formation desired on the subject. Judges
of courts, i clerks and other State
employees must be assessed with their
salaries since the tax on same is no
longer withheld by the Auditor. as was
the practice under an old law
You are directed. says the Auditor.
to the commissioners, to be most
thorough in assessing in JTncs. and to
be careful 20 require each taxpayer 10
fully report the same under oath upon
the interrogatory duly signed
Commissioners Jerked Up.
The commissioners will be required
70 be more careful and dihgent In the
discharge OF their duties Recent in
designations by grand juries, con-
tinues the letter have disclosed gross
carelessness and neglect of duty on the
part of some commissioners In assess
ing and in failing to assess. personal
property and incomes, and in demand
ing and enforcing compliance by the
taxpayer with the laws
. should these conditions continue.
the penalties of the law Will be strictly
enforced, both against the taxpayer
and the com missioner. The courts Will
be called upon to remove from office
commissioners who are incapable or
negligent in the discharge OF the duties
of their office.
If taxes are assessed according TO law
on the basis of fair market value, IA
all parts of the State. largely increased
assessed values will result. producing
materially decreased rates of Ievies, be-
sides making the burdens of taxation
uniform. The Auditor calls attention
TO this fact. urging compliance with the
law as to place the burden on every
one in proportion to his possessions, as
il should be. and bring about the reduc-
ton in rate which will enure 10 the bene-
a. of all
Assess Young Men.
On the question of poll taxes. the
circular says: There must be assessed
a State tax of 81 so on every male in
habitant in your district. who was, on
February of the year in which you
make the assessment. twenty-one years
of age or over, except persons pensioned
by this State for military services In
making this assessment you should
specially see that you assess men just
become of age also assess their prop
erty and incomes. Many of these now
escape taxation. not realizing, perhaps,
that they are assessable with taxes. You
must list ny name every person assess
able with this tax.
The Auditor goes into detail in the
assessment of bonds, notes, capital and
other items.
The taxpayer cannot avoid payment
by placing all or part of his money on
deposit with banks outside of the
state. 1t Is taxable there just as well as
if on deposit in Virginia The same. Is
true of bonds. notes and other evidences