The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-12-14
OMITTED RETURNS
PUT ON TAXBO0KS
Third Report Of Examiner Sands
Adds S2,235,9o8 to Six
Assessments.
RICHMOND LEADS STATE
Not Much Being Done Else
where TO Review Fiduciary
Accounts.
RICHMOND LEADS STATE

Omitted returns Of Intangible per-
sonal property by six large estates To-
Gated in Richmond and Hcnrico County
were reported yesterday by Examiner
of Records William II. Sands. the as-
greratc amount added TO the tax books
being s2.235.3Gs. The state tax on this
amount at IS cents on each 500 Will
amount to s7.S35ss Tuckahoe Dis
trlct OF Henrico County will collect
for taxes omitted during the past
twenty years. ss,011.s9. and the
city Of Richmond Will collect .l9,740.
making an aggregate Of taxes on the
amounts omitted, state, county and
city. OF S35,5s7.77
Major Sands reported to Commits
sloncr Of the Revenue Leach. OF Tucka-
hoe District, Hcnrico County, on the
following tax omissions:
Tnxes Omitted.
Estate OF Or. r.. a. Patterson. back
taxes on S63.536 omitted from the tax
returns OF the estate for the years
1890 TO 1902 inclusive: total omitted.
1855
The report 70 Commissioner OF the
Revenue Trcsnon. of the city OF Rich
mond. covcrs the following omissions:
Estate OF Magnus Hessbcrg, back
taxes on $4,000 for the years 1909 and
1903; total omitted, 100000
Estate of Moses Alillhiscr. back
taxes on $4,000 for the years 1895.
1856. 1897 and 1898: total omitted.
slCo, oo0.
Estate OF Emanuel Millhser. back
taxes on 10000 for the years 1897,
1898. 1899, 1900, 1907 ana 1902; total
omitted 100000
Estate of Herbert A. Claiborne;
back taxes on $4,000 for tho years
1900 and 1901. total omitted. $4,000.
Estate Of Charles L. Whitlock. back
taxes on 100000 for the years 1857 10
1888 inclusive: total omitted. $500 900.
VIII File Weekly Reports.
The individual reports were reviewed
hy Attorney General Williams before
tLey we're reported by Major Sands.
The report IS tho third filed by the
Examiner OF Records for this judicial
circuit. and Major Sands indicated yes
terday that reports would be fled
weekly either To the citv or county
commissioners OF the revenue until the
work Is completed. when n full review
OF the corrected returns will be hled
with state Auditor Of Public Accounts
Moore. It is expected before the cx-
animation is concluded, TO add fully
100000 Of omitted values to tho
tax returns of estates are being first
gone into, reports made by admins
tiators and executors 70 the courts be-
Ing compared with the tax returns to
discover omissions. Attention will later
he given to omissions Oh the part OF
living persons in hduciary reports as
trustees or receivers OF funds under
court scarc.
The reasons for the omissions are
not stated. and do not appear TO he
plain IN all cases 1t was stated in
connection with former reports that
there had been much difference OF opin-
ion among taxing officials to the
proper method of levying the assess
lrent on capital in business. many
holding that it was proper to deduct
money borrowed. from the total II
money in business. especially where n
mortgage tax is already paid by the
lender on the money borrowed
This view, II is said, was held BY 4
former auditor of public accounts, and
was recently reversed 10y tho state SUI
preme Court OF Appeals. which held
that capital In business means all OF
the money adventured ii ones risk
and profit. whether II be borrowed
money or tho property Of the person.
corporation or estate.
Few Estates without Omissions.
OF the various estates the accounts
Of which have been examined. il was
stated that very few were found in
which there was not some omission,
the returns indicating a wide differ
encc Of opinion as to the meaning OF
certain OF the tax laws OF the Com
monwealth. and as to the methods
which should be pursued in listing
property. II will he observed that
most Of the omissions were many
years back. Indicating that in recent
years there has been n more accurate
I M. li1 ~ gt,,,r mol, fHr
taxation. In most cases. il is stated.
attorneys for the estates affected have
given every aid in the examination.
State Auditor Moore made no COM
ment in advance OF receiving the full
report except to congratulate Major
Sands OH the vigor with which the
examinations are being pursued. AL
though there are examiners of records
In each of the thirty-onc judicial cir
cults OF the state. it appears that Major
Sands, the examiner for the Tenth Cir
cult, comprised OF tho city OF Rich
mond and Hcnrico County, is the only
official to heed the warning of Auditor
Moore.
snnds Works OH Commission.
Like commissioners OF the revenue.
examiners of records are paid by the
State commission on the total
amount added 20 the tax books. the
compensation having been fixed At the
session OF 1912 as follows: tenth
of ! per cent for the first sl,50o.0 900
OF aggregate amount of property as
sesscd, and one-fifteenth OF per cent
on all in excess Of that amount,
the examiners to return commissions
paid him on taxes enormously assessed.
or which are found not to be collect
able. Previous reports have already
exceeded the amount allowed at the
! higher rate, and the commission of
the examiner of records on the s2o35.-