Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-09-24

Commonwealth for period as far
back as ls7G-thirty-n years.
Third: This Board has no power or
legal right to say just how far back
taxing officers should 60 AID Is Of
opinion that IL shorter period Is to
BIO named II can be done only by the
General Assembly.
NEW LAW DID NOT ADD TO OR
TAKE AWAY FROM OBLIGATIONS
Fourth: The obligation Of the tax
payer who has not madc full disclosures
OF his property In past years is in no
wiso affected by tho now law. Such
obligation was duo Mt tho time of tho
omission and has been due ever since,
and could have been collected at any
time by the adequate means heretofore
provided by law. The new tax law
does not add to or take away from
such obligations. 1t only provides
; new means OF discovering them by
giving the Examiners of Records the
same power I'm dealing with the liv-
ing as they have heretofore exercised
In dealing with the estates of tho
dead.
! There Is authority vested by
law In any Examiner of Records, or
In any other official. to determine
arbitrarily the number OF years OF
omitted assessments to be reported
TO the Local Board of Review. II, as
| =
or records has gone back three years,
his action could in no case be a fnality
as II would only affect the obligation
or the taxpayer to the extent of three
years, and would only relieve finally
those whose omissions were confined to
that period: and so II is that whether
the Examiner OF Records reports on
three years. Ave years. ten years or
nothing. his action Is only final when
he has reported all omissions that arc
discoverable by him after the use Of
duo diligence.
SEEK EQUAL APPLICATION
OF LAW ALL OVER STATE
In view Of these facts. illustrating.
as they do. the unequal application Of
the law as now administered in the
several taxing districts of tho State,
and remembering that none OF the
Examiners OF Records seem to be pur-
suing course which would make their
official action final under the present
law. It would seem that the wisdom
OF suspension Of action as to past years
as suggested by this Board. is appa-
rent, such suspension being not
for the purpose Of release, but for
the purpose of aTordng an opportu-
nifty for some legislative declaration
OF a policy which will carry uniformity
OF application on its face and thus
fnally settle tho matter alike for all
the taxpayers Of the State.
This Board Is OF opinion that no
state policy should be harsh or un-
reasonably burdeusome. especially in
cases where there is no indication on
tho part OF the taxpayer Of n delibe-
rate and willful purpose to conceal
property from the taxing officers
WILLING TO TRUST QUESTION
TO GENERAL ASSEMBLY
This Board is further OF opinion
that In cases where by reason either
OF the activities OF Examiners of
Records or by the voluntary action
or any taxpayer, amended returns
covering all OF such taxpayers obliga-
tons 10 the State have been made
That such returns If determined to be
tuii and complete by the Examiner OF
Records and Local Boards of Review
should be assessed by tho Commissioned
Of the Revenue
In the opinion of this Board tn.
General Assembly may be trusted 10
provide compensation equal to that
! :lSed in the present law for the work
done PRIOR TO the meeting OF the Cen
era! Assembly. and which Is suspended
"haer the advice OF this Board
IT you stu desire the advice of tho
attorney General as to your legal
IiEhts. We Will refer the question to
him for his opinion.
Yours very truly
tSiEncd) II. c. STUART.
ROBERT r. PRENTIS.
c. LEE MOORE.
state Advisory Board on Taxation