Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-09-24
State ADVISORY BOARD
ANSWERS LOCAL OFFICERS
No Legal Right to Say How Far
Back Probe for Omissions
Shall Go.
WANTS LAW CLEARLY DEFINED
Obligation Of Taxpayer Remains Un-
TIL All Omissions Have Been Made
Good-Seeks Equal Application of
Law All Over State.

otdte ADVISORY Board on Taxation in
reply to the request OF the Local Board
OF Review for an opinion from the
Attorney-General with reference to the
law prescribing the duties OF tho local
board. Chairman John Is. Minor said
last night:
The Local Board Of Review will re-
new It's request The board asks only
to be instructed as TO tho law defining
It's duties. Asccrtaining that. the
board Will proceed TO perform it's du-
ties. We do not ask TO BIO Informed
as to our rights. Wc have no rights
to be considered in this matter, merely
duties"
Mr.. Minor declined to speak further
Tor publication. He would consent to
give only the Information that the
local board VIII meet in a few days
ana address another communication
to the state Advisory Board, renewing
It's request for an opinion from the
Attorncy-Gcneral.
DESIRES NO CONTROVERSY
WITH STATE BOARD
Chairman Minors refusal to discuss
the communication from tho State Ad-
visory Board was obviously prompted
by disinciinat!on to precipitate a
controversy with the State board
In other quarters the opinion was
freely expressed yesterday that the
advisory board placed Itself IN a some
what embarrassing position D. endeav-
or!nS TO lay restraining hand on
the examiners OF records after hav-
ing enjo!ned them in the FIRST circu-
lar OF instructions issued TO delve deep
and wide for hidden taxable values,
many years omitted.
II was further pointed out that the
great bulk OF these back taxes in
many parts OF the State have been
disclosed by energetic examiners, and
that an? restraint placed upon other
examiners by suggestions or advice
from the advisory board can have only
the effect Of delaying assessments for
these back taxes until after the next
Legislature meets.
The disclosed back taxes will have
TO be paid eventually. This means
that Richmond and other cities and
counties VIII be made the goats" #
legislation Is enacted that will have
the effect OF restraining the examiners
from delvirg back into the dim and
shadowy past.
no ESCAPE FOR
PROPERTY ONCE LISTED
Once listed for taxation there is no
escape for the taxable values that have
been exposed. y popular impression
is that this condition OF affairs, where
1t Is known that n few cities and
towns are bearing more than an
equitable share OF the taxes will re-
suit In demand for rigid enforce
ment OF the nov tax code, which will
put all parts OF tho State on an equal
footing in tho matter OF bearing the
tax burden
After giving consideration for three
days to several letters of inquiry from
the Local Board OF Review. OF Rich
rnond, tho State Advisory Board yester-
day addressed "A communication to
John B. Minor. chairman of the local
OF the new tax law FOR the information
OF that body.
In this communication the Advisory
Board rcsents the intinatlon that II
has At any time suggested to 4 local
board that the latter has right to re-
lroin from making assessments where
there Is full knowledge OF omissions
The board says II has no power or
legal right 10 say how far back the
taxing officers should go. but adds that
II does not believe II was the intention
OF the General Assembly 10 require tax
ing officers 10 probe back as far as
the statute permits. The statute per-
m!ts the assessments 10 go back as
far AS 1876
FULL TEXT OF LETTER
SENT TO LOCAL BOARD
Following Is the text OF the letter
addressed TO the chairman OF the local
board
My dear Sir: Your letters Of septem-
her II and u are laid before the State
Advisory Board on Taxation ut its
meeting held today.
We mole In your letter OF Sentember
Il that the Local Board OF Review for
the city of Richmond have Instructed
you 70 advise US that they will recall
their report TO the Commissioner of
the Revenue and Auditor of Public Ac-
counts as to omitted assessments for
the years 1912. 1913 and 1914, and make
no report as 10 such omissions pro-
vided they arc furnished with the
opinion of the Attorney General to the
effect that they have the legal right TO
refrain from making the assessment
! with full knowledge OF the omission.
This Board calls your attention to
the fact that It has not mt any time
suggested that you have the right TO
refrain from making assessments where
you nave full knowledge Of omissions.
This Board IN circulars. one of which
was issued as early as June %. 1918.
20 examiners OF Records Local Boards
o. review and Commissioners OF the
revenue. did advise and urge. as n
| matter OF public policy, that they de-
vote their time to the assessment for
the year 1915 and to suspend action
! as 10 assessments for previous years
because or the magnitude OF the work
required to make full and complete as
sessments for 1915. and the limited time
| LOT It's execution. So much OF thar
| united time as might be employed in
making omitted assessments would 70
mat extent prevent or delay full and
complete assessments for 1915.
DID NOT RELEASE
TAXES OBVIOUSLY DUE
The advice given In the circular dated
june 22. 1915. was not given for the
purpose OF releasing taxes obviously
due' nor was the advice given In the
circular dated September II, 1915. for
any such purpose. but was also for
the purpose OF affording an opportu-
nifty for legislative declaration OF n
policy which would be applicable TO
every county and city In tho Com
monwealth We were constrained SO
to advise the taxing officers Of the State
by the consideration of these facts:
FIRST: The power and right of tax
ing oiicers to assess omitted prop
erty is only limited by the statute
which releases taxes prior to 1876.
second: This Board does not believe
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