The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-09-26


the next General Assembly. provided
1t has legal authority to, do so.
We agree fully with the Advisory
Board that under the law the taxing
officers have the power and right to
assess omitted property back to 1876,
and that neither the Advisory Board.
nor the local Board of Review have
power or legal right 10 say how far
back taxing officers should go. Wheth~
er even the legislature has authority
to forbid these officers 10 report III.
results of Investigations heretofore
made by them Is In our opinion very
doubtful.
Local Boards Duties.
The tax law approved March IT
1915. in enumerating the duties Of
the local Board of Review and of
the Examiners of Records in connec-
tion Herewith provides:
Each local Board OF Review of
Assessments shall have power. and 1T
SHALL Re IT'S DUTY:
III To direct the Com lsstoner
of the Reyengs to enter in the assess
ment roll any property. whether real
or personal, which is found to have
been onitte.
"'t2s To alreet the Commissioner
tries found to be erroneous either as
to over or under valuation, and 10
cancel duplicate assessments
"'t7) = and IL shall ne
the duty of said examiners texamin-
ers of records. in addition TO the
duties now imposed upon them by
law. to assist The said local Boards Of
Review in the examination of reports
of purchases by merchants and the re-
turns of taxpayers of ali such intan-
gihie personal property. incomes and
money. 1t shall be the duty of the
inc the returns aforesaid the records.
both State and Federal, with view
to aseertainin and reporting for tax
alton the values to be extended by
said Commissioners of the Revenue
on all intangible personal property.
incomes and money liable to taxa
ton under the laws Of this State AS
SOON AS SIGH EXAMINATIONS
AND VALUATIONS ARE MADE BY
THE EXAMINER OF RECORDS HE
SHALL MAKE report thereof To the
said local Board Of Review, which
shall review the same as herein pro-
viJed, and THEREUPON make re-
port thereof to the Commissioners OF
the Revenue Of such county or city
on such forms as shall be prescribed
by the Auditor of Public Accounts.
and THEREUPON such Commission
ers of Revenue shall assess, etc. etc
ContemDlatcs Immediate Report.
The act itself in the words capital
ICED seems to contemplate an imme-
diate report by the Examiner to the
local BEARD Of Review~as soon as he
has completed his examination and
l,,s. Ha - Il
port by said local board and its i'm
mediate report thereon as soon as ii
shall have completed said review The
Advisory Board suggests that as the
examiner for this district has not
reported the result of examination
made by him, IL any. for the years
preceding 1912 that this local board
Is justified in Withholding its report
on the years 1914. 1913 and 1912. as
to which the examiner has made n
fun and complete report. The local
board would be very glad to take this
view of its legal duty in the prem
doubts as to the tenability of this
position.
"As we have heretofore advised
you the examiner for this district
had already laid before MS his COM
plete reports for the wears 1912 1918.
and 1914. and this local board had
reviewed the same and reported them
to the Commissioner OF the Revenue
and the Auditor Of Public Accounts
before we received ypnr circular let
ter Of Septcmber II. suggesting that
such reports, he wilt .saseld - mt ia after
the meeting OF the next General Az
sembly.
Need Attorney Generals Opinion.
Whether 1t now has the legal au-
thority to withdraw these reports Of
| omitted assessments for 1912, 1918
and 1914. and withhold the same. AZ
suggested. until after the meeting OF
| the next General Assembly IL ques-
/ ton OF law. and in view OF the fact
that the reports OF the examiner or
which they are based are full ami
complete reports for the years desig.
mated. We fec that the local board
can only be protected from criticism,
In withholding said reports by the
opinion OF the Attorney q tneral that
4 hag jeKal authority 10 do %. 4 u
], s1easfoFe feei eonstra ined II