The Richmond Virginian. (Richmond, Va.) 1910-1920, 1914-03-15
AUDITOR MOORE
ANSWERS QUERIES.
SENDS OUT STATEMENT TO COM
MIssIoNERs OF REV
ENuE
RIGHT TO REDUCTION
TAXPAYERS MAKING CLAIM TO
g LOWER RATE--wR. MOORE
EXPECTS TAX LAW
u. ENFORCED.
RIGHT TO REDUCTION

Aadto~ Pubic Accounts c. Lee
Moore yc, orday issued TO the COM
naiss.oneg- 4 the revenue throughout
~ssac state s. statement answering nu-
,nerous Inquiries made him relative
~So cases In which taxpayers claim
The right 20 the reduced rate OF State
Taxation and liability 70 no local tax
alton.
= :. The auditor gays IN his conmuni-
cation that ali incomes which are as
4.ressahle under the state laws must
he taxed and thai in cases where full
ind complete Information is not Civ
en- by the taxpayer the commissioner
-49s revenue IS 10 inform the common
+wealth's attorney who Will prosecute
30 the fullest extent OF the law, while
the guilty party's income viii he as
4sessed upon the evidence which the
commissioner OF revenue Is able TO
obtain.
Auditor Moore deemed these In
etvuctinns If sufficient Importance to
make them q special communication
40 the commissioners Of Virginia He
~stated 70 The Nirgfnian yesterday
that he expected to enforce the tax
flaws To the very letter and that strict
tab would be kept on conditions
~Throughout the State looking TO this
end.
s~ The Statement
The communication in full follows:
To Commissioners OF the Revenue:
Centlemen,-~Inq made Of me
nv commissioners OF the revenue In
dictate that there are cases In which
taxpayers are claiming the right to
return bonds notes ard other evil
u dences Of debt for taxation as money
Il. SO that they may receive the benefit
# Ee +~.sgasq al re- to f q TIA "a
- The Law taxing bonds. notes and
other evidences Of debt has not been
n changed. You have been advised
fully and particularly about the
.~-change in the law regulating the as
sesgment of money.
49, Section 4g6 of the code (page 134
of the tax lawsl requires the COM
y missioner or one Of his duly qualified
deputies shall upon his own view Cor
~ upon such information as he may OBJ
tain or possess} to assess a fair cash
valuation of all property owned by
the taxpayer and section 4s9 tpage
l35 of the tax laws) provides fine
OF not less than $50 nor more than
4le6 II the taxpayer refuse to exhibit
10 the commissioner or one of hts
duly qualified deputies his taxable
property, therefore 1t ia your duty
and you have a right to demand and
he shown by the taxpayer the bonds,
notes and evidences or debt
We / wish to caution you not TO allow
ma taxpayers in returning their property
rs 10 report bonds, notes and other evil
81 dences Of debt as money, because II
gsN you do this not only will the State
s..1ose the difference of fifteen cents
sss7tax on each one hundred dollars but
1.-The county or city will lose abe en-
NJ tire revenue assessable on bonds,
b notes and other evidences of debt.
n and thus Will be seriously affected
,ssrthe revenue of both State and coun-
ny and city
s2 You should require the taxpayer to
inform you what money he had
~snn the first of February on deposit
~ with any bank or other corporation,
or firm. or person, or In his posses
sion. or under his control, whether
the money was In or ont Of this State
IN that date. and you can require. him
to furnish You proof of the correct
ness Of his statement.
There IN no law under which you
Y can compel the cashier of the bank
I'M 40 tell you the amount taxpayer
had on deposit on the first of Feb
- ruar. 1914. but II you believe any
a.sstaNpayer has made you fl false re-
" .tnrn you should advise the Common
.-wnattil's attorney and let him proceed
against him under the provisions of
section sos Of the code tpage 1875 of
the tax 1aws). and In the trial re-
s.snired under that section the cashier
~ the bank or any other officer Of
the hank can be called as Il witness
~ and made to testify. moreover, you
should where YOU believe a taxpayer
s~s1as made a false return, proceed 10
!. assess upon such information az you
can obtain, what you believe TO be
the full and fair market value OF all
-~sof the taxpayers property.
N Method OF Procedure.
Not only should the Common
weal1hs attorney proceed against
sssassleh a taxpayer under the provisions
Of section b03 of the code (page 1875
r. OF the tax laws1. but he should also
II proceed To have imposed the fines
Y. provided in sections A97 and 49s
page 1875 OF the tax laws). for fall
]. ure OF the taxpayer to answer the