The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1913-01-16
WILL NOT RECEIVE
R.. f. & P. TAXES
Auditor Says Oath Will Not
Permit Him to Accept
Compromise
HIS LETTER TO GOVERNOR
Demands States Entire Claim
or NEUTRALITY-SUSPICIOUS.
Is Cited

Intense interest was aroused yester-
day over publication of the fact as
announced exclusively in The Tines
Dispatch. that State Auditor c. Lee
Moore has attacked tho constitution
atty OF the act under which SETTLE
Inent was made Of the tax dispute be-
tween the commonwealth and the
Richmond, Fredericksburg and Po-
tonac Railroad. II was generally
realized that If his position is correct.
the work Of compromise which has
been in progress for so many months
will have gone for nothing.
Feeling that as the fact Of his POSI-
ton has been published. the people are
entitled to know the basis OF his argu-
rnent the Auditor yesterday gave to
The Times Dispatch copy OF his letter
TO the Governor.
Collect All or None.
He says frankly IN this communI-
cation that but for the appeal allowed
by the Supreme Court Of the United
states where the tax litigation Is
pending. he would place the entire
claim for collection in the hands OF
Officers. TO be secured by levy If neces-
ssry. He takes the position that II the
railroad is correct in its contention
the State should not receive ore cent.
but that If the commonwealth Is right
il should collect the last dollar of the
assessed and assesssble tazee. with
interest and penalty. the railroad, he
argues. being we'll able to pay it
The act Of the last Legislature ere
ating the special commission for com
promising tho differences between the
State and the railroad is. In the opln-
ion Of Mr.. Moore. unconstitutional in
that IL coptravenes section 65 of the
constitution. which provides that the
General Assembly shall nat enact
local sneeiai or nrlvafo law in the
following cases
For the assessment and collection
Of taxes. except as % animals which
the General Assembly may deem dan
gerous 10 the farming interests"
Renting, releasing, postroning or
diminishing any obligation or liability
OF any person. corporation or assocta-
ton. 10 the State. or to any political
subdivision thereof
His oath of office. says the Auditor.
will prevent his accepting and paying
into the state Treasury any money re
ceived under a compromise which vio-
lated the constitution He wants the
entire sum
Letter TO Governor.
Mr.. Moore's letter Is in full as fol-
lows:
The Supreme Court Of Appeals Of
Virginia held the railroad company
having. after July 10. 1912. when the
present Constitution OF the State
became effective. accepted the pro-
visions and awaited Itself Of the privi-
leges of the act III April ?. 1912. suErend-
cred in accordance with the terms
of Section I5S Of the Constitution.
every exemption from taxation con
taiped in its charter. and that the
valuable privileges acquired by the
company under the act of 4 pril 2
1912. constitute amendments to its
charter to that effect
The Taxes Involved.
In effect this decision sustains the
assessments of the franchise tax made
acains: this company for each year IL
has been made. and IS authority 20
make not only the assessment of the
franchise tax for each of the years
1911 and 1872. for which the assessments
have not been made but authority.
also. to make the assessment of take.
on the real and personal property of
the company for each of the ten
vears-i9o3. 1904 1906 1906 1897 1898
1909 1910 1911 and 1912.
The franchise tax already assessed
for the years 1903. 1904, 1905. 1875,
1903, 1865 and 1910 ..-.-..-.---. si2<.72s-5s
Penalty same at per cent s.z8-3
Interest the amounts assessed for
iscs 1904. 1865 and iso5. from De
ceuber I OF the year assessed. to
cember I. 1872 OBSERVATION-DISCLOSURES E-2i2Ss
Total. Observation-Disclosures. x5sIz4A
For 1907 under the judgment OF the
Supreme Court OF Appeals of
For 1907. under the judg-
ment of the Supreme
Court of Appeals OF Viz
r;ni. franchise tar is sssls9 WV
rinia franchise tar is 80 sIsslsS
sinis. franchise tar s. sis.sise
Damages ..-..-.-- 7.BfT
Interest from January 10.
1911. 10 December. 1872 on
te.ss-cs- z-IS-s
Total due State according TO as
sessments already made and
sustained by the Supreme Court
of Appeals OF Virginia ..-.-... siC .sss-s7
As construe the opinion or the Supreme
Court of Appeals Of Virginia. the following
taxes which have not been assessed by the
state Corporation Commission. viz.
Franchise tax for 1911 sz.s1os
Franchise tax for 1919. z5.I5sS
ss.ssss
Estimate Of State taxes on real and
personal property for each OF the
years 1903 to 1912. both inclusive
the roadway and track. one of
the finest In this state -.......- Ioo.cc1s
Total tsss 80 q
The Constitution of this State re-
auires all taxes whether State. local
or municipal. shall be uniform upon
the Same class OF subjects" Section
les.
And further provides. NO statute
of limitations snail run against any
claim Of the state for taxes upon any
property. nor shall the failure TO assess
property for taxation defeat a subse-
quent assessment for and collection
of taxes for any preceding year OF
years" Section Ia.
His Exceliency. Governor William
Hodges Mann. Richmond. Va.
My Dear Governor Referring TO
the Acts OF 1872 chapter 3is. which pro-
vides for a compromise. etc. between
the Commonwealth and its political
subdivision. on the one side. with the
Richmond. Fredericksburg and Poto-
mac Railroad Compony on the other
side and what conceive to be
the duties OF tho Auditor Of
Public Accounts with respect to
the settlement Of the taxes already as
scsscd against that company. and Of
the assessment and settlement Of
taxes which have not been assessed
but which may be assessed against that
company. and about all Of which re-
Gently talked Sith you. / beg leave TO
submit the following:
The Constitution and the statute
-. - Virginia rooufrc the STATE Cor.