The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-09-11
NOT TO
RELEASE TAXPAYERS
state Board Advises Tax OMciais 70
Assoes Only for
Year 1915.
CONSIDER OMISSIONS LATER
Board Declares All Possible Data ON
Omitted Taxables Should Be Gath
cred Now For Use In Future.

cred Now For Use In Future.
Declaring that postponement "of as
sessment of omitted property'for years
prior to 1915 will not release the TAX
payers" the State Advisory Board on
Taxation yesterday mailed out Circu-
AR No. to local boards OF review.
commissioners OF the revenue and ex-
sminers OF records. advising them to
POSTPONE assessments OF such prop
erty and The merchants license tax
and incomes omitted from taxation for
years previous to 1915
\ The letter to the boards the COM
niasioners and examiners is signed by
0ovrenor II. C. Stuart, chairman; .Au-
ditor c. Lee Moore, secretary. and
Judge Robert r. Prenus. of the State
Advisory Board. Enclosed with Cir
cular No. Is Circular No. 4, dated
June %. which the new circular am
plifies and supplements. There is also
enclosed In the letter to the States tax
ofncials the following extract from the
letter issued under date of June Is:
Justice to Taxpayers.
The principal and leading object
sof the new tax law Ia to make assess
ments uniform and thorough through
out the Commonwealth. and to SUBJ
tect to taxation all property in all sec
tons OF the State. To accomplish that
end the disclosures in one section
should be as thorough and complete
and the work as actively and care
fully done az In others. The State
Board believes that taxpayers will be
willing and ready to respond fully to
the requirements OF the law II they
feel assured that the law will be en-
forced alike throughout the entire
Commonwealth and the State Board
wishes taxing officers TO bear this in
mind and 30 to perform their duties
as to bring about this result"
Circular No. 4 urged "all taxing on
GERS at this time to give all efforts and
rent year. The data procured in max
ing the assessments for 1915 will
doubtless be valua Bile for making here
after omitted assessments when the
state Board 10 able later to fully con-
slider and advise taxing officers as To
assessing intangible personal property.
money and income and the merchants
license tax which may have been
omitted
Circular No. 10 as follows:
Answering inquiries from several
examiners OF records since this board
issued Circular No. 4. bearing date
the purport and meaning of that CIR
cuiar was to secure the prompt and
proper assessment and collection Of
the revenue for 1915. 1t was not In
tended to interfere with. direct or to
limit the exercise OF any power con-
ferred by section sos OF the Code of
Virginia, as amended March %. 1914,
Acts 1si4rpage 4s6--or any other
statute, upon commissioners OF the
revenue. examiners of records. or any
commission or board, 10 assess any
omitted taxes for the current or any
previous year which they are respee-
lively authorized to assess. and which
duty they should OF course perform
s Make Work Uniform.
al the request OF this board. tae
Attorney-generai has given an opinion
with respect 10 this matter. which IL
quoted below:
This board has never receded or
intended to recede from the advice
given by 1, In circular No. 4. of June
~. 1915, insisting that the ffrst and
most important work to be done this
wear Is the assessment for 1915. In
some sections Of the State omissions
OF Intangible property money and In
come are being made for one two
three four. and in some cases ten
years; In other sections they are being
made uniformly for four years, IN
othcrs fol thsee years The omissions
respecting the merchants license taxes
a being made In different sections
OF the state for from three 10 ave
years; ard In many sections all omis-
sions are, for the present, being passed
hy and not made at all. This ad-
mirtstration Of the law must result
In still greater inequality and lack OF
uniformity In such assessments
throughout the Commonwealth than
has ever heretofore existed No au-
thority Is conferred by law upon this
board or any other board or officer. to
fix Limitation for the assessment
OF omitted taxes. except that nxed
by the statuse--January l. 1876
ITO postpone the assessment OF
omitted property for years prior to
1915 will not release the taxpayers, and
this hoard does not believe II was the
intention Of the General Assembly. by
the act creating It and local boards of
review, to require taxing oticers TO
open UP the matter OF the taxation OF
citizens of the Commonwealth for
period as far back as 1875.
This board therefore advises that
examiners Of records and local boards
Of review postpone assessments OF
such property, and the merchants
license tax and incomes omitted from
tAXQtlOu LOT yenFN FtSNsouS " A9Aes
thought all possible data should now
be secured for future use This board
viii therefore recommend to the Gen.
aral Assembly at its next session that
they declare what shall be the policy
Of the state with reference to such
assessments. and hence II seems wise
10 delay the decision OF the ques-
ton until an opportunity can be had
Tor securing legislative action which
shall definitely declare such policy.
mo right of the Commonwealth Will
b waived thereby and 1t seems to be
. question Of such large and general
fmnnrtnucA A 10 uaake fhis cnllrae " Use