The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-07-03
MAY CO BACK
Continued from First PAGE,
ficers in the State. to be mailed to
day. are as follows:


day. are as follows:
Circular No. 5.
Commissioners of Revenue.
Examiners of Records,
Local Boards of Review.
Gentlemen: Answering inquiries
since this board issued Circular No.
4, bearing date June %, 1918. the
hoard states that the purport and
meaning of that circular was to Sc
cure prompt and proper assessment
and collection of the revenue Tor
1915, 1t was not intended to inter-
fere with. direct or to limit the exer-
else of any power conferred by sec
ton sos OF the Code of Virginia as
amended March rs. 1914. page 4s6,
or any other statutes, upon commits
sfoners of the revenue, examiners
of records. or any commission or
board, TO assess any omitted taxes
for the current or any previous year
which thew were respectively author
ICED to assess; and which duty they
should. of course, perform.
At the request of this board, the
attorney-general has given an opinion
with respect to this matter, which lis
quoted below.
Respectfully.
H. C. STUART,
Chairman.
C. LEE MOORE,
Secretary.
ITO that State Board on Taxation,
Richmond Va.
Gentleman: In response to your re-
quest for my opinion as to the duties
OF examiners of records IN the mat
ter of ascertaning and reporting
omitted taxes for the current year
- Y
duties of examiners of records are
defined In section sos Gas amended
acts 1904. page 4ss}, section 1926 (a)
fas amended acts 1919, page SID.
and section 1926 (b). of Virginia
Code, 1904. and the act ''to crea,e
State Advisory Board on Taxation and
county and city boards of review of
assessments" eto.. acts 1915. page
1874 Taking up these statutes In the
order of their passage.
'It appears that section 1925 fa)
confers upon examiners of records
certain duties In relation to taxation
Years on property under control OF
fidnciaries and courts.
Section 1895 tb) confers on the
same officials certain duties a. tn
the taxati' n of ships and other water
craft.
Section sos confers upon the ex-
aminers of records as well as upon
the commissioners Of revenue and
"other assessing officer, commission
or board" certain duties In relation
to the. assessment OF omitted taxes
but this section does not In nv
opinion authorize such officer or board
to go beyond their respective spheres
of duty, as TO the taxation of the
/ ~ =
them under previous statutes.
Duties of Reviewing Board.
AS to the fourth and last statute
dealing with the duties of examiners OF
records, to wit; the said act of 1915,
hereinafter referred to- as the new
law, attention is called to section Z
defining the duties OF the local board
of review of assessments These
duties so far as pertinent to the pres
ent inquiry may be briefly summar-
lied as follows:
.'ta) To direct the commissioner
of the revenue to enter into the as
sessment roll anv property, whether
real or personal, which, is found to
have been omitted.
.tb) To review reports OF purchases
by merchants and the annual returns
of Intangible personal property. M
come and money OF an taxpayers as
made or required to he made
"It Is apparent that these duties
are not separate, distinct and inac-
pendent. but are closely related. The
board performs the last mentioned
duty. to-wit: TO review the report
sof, purchases and annual returns OF
form the two first mentioned duties.
tn-wif. (a1 direct the assessment of