The Big Stone Gap post. [volume] (Big Stone Gap, Wise County, Va.) 1892-1928, 1915-07-14

board of review of assessments
These duties, so far as peril
nent to the present inquiry
may be briefly summarized as
follows,
(O TO direct the commits
sloneT of the revenue TO enter
INTO the assessment roll any
property, whether real or per
sonal, which is found To have
been omitted.
lhl To direct the commits
sioner of the revenue to correct
any entries found to be erro-
neous, either as to over or I'M
der valuation, and TO cancel
duplicate assessments.
(cl TO review reports of pur-
chasea by merchants aud the
annual returns of intangible
personal property, income and
money of ali taxpayers cas-
made or required TO be made"
ltlsapparent that these duties
are not separate, distinct and
independent, but are closely no.
lated. The board performs the
last mentioned duty, TO wit: To
review the report Of purchases
ana annual returns of taxpay
ers, in order that 10 may per
form che two first mentioned
duties, 10 wit .W direct the
assessment of omitted taxes.
and ,bl correct erroneous vulu
atoms aud duplicate assess
ments la She performance OF
The boards duties 10 review
said reports and returns insep
arnble ns 10 is from the duty 10
supply omissions and make
corrections, the statute pro
vidcs that the board shall have
the assistance OF the examiner
of records, who must be com
missioner in chaucery. and who
is required by the ne,v tax law
10 "eXanine the returns afore
said and the records, both State
and Federal, with a view of as
Containing and reporting for
taxation the values to be ex-
tended by said commissioners
of the revenue on AN intangible
personal property, incomes and
money liable to taxation under
the laws of this State
The belief has been expressed
that it is not the purpose of the
new tax law % provide new
machinery for reaching back
and assessing property found
To be omitted lU rs argued
that the local board of review.
and, therefore, its assistant. the
examiners OF records, must con
tinc their lahors To an examina-
ton of reports OF purchases OF
merchants and annual returns"
of taxpayers, and that they
nave no duty to perform with
reference TO taxes which IN tile
course Of their Investigations
they find may have been omit.
ted for past years There are
several reasons why such po-
sition cunnot, in my opinion. be-
maintained, first, section Z.
subsection provides that the
board must direct the ussess-
ment of property (which is
found to have been omitted
This language lis general. and
is not limited TO the current
year; second under subsection
z of the same section, tits pro-
vided that the board shall re-
view reports of purchases and
returns for taxation "as made
or required to be made. 10 !s
clear that this provision does
not limit the board to returns
which have been made. but ex-
tends their Jurisdiction to re-
turns which ought TO have been
made, that lis TO say, omitted
property; third, the same sub
section, III defining the duties
OF the examiners Of records as
to their report TO the local
board Of review, provides that
the examination of State and
Federal records by the examin
ers must be done for the pur-
pose of "ascertaining and re-
porting for taxation" not prop
.rt,. =, Ia f.~-.1 -. L.