The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-04-27
AUDITOR MOORE TELLS
OF TAX Law CHANGES.
VIII Prove Generally Satisfactory
to Public.
DUTIES OF ADVISORY BOARD
No Arbitrary Centralized Authority ut
Seat of Government-Real Estate
Valuations Fixed by Local Board.

peen requested TO give MS views upon
and some explanation OF the new tax
system. He expresses himself as fol- |.
lows in part:
Legislation enacted by the recent !
General Assembly Of Virginia WILL /
believe, prove very satisfactory to the
citizens of the State.
The different stages of procedure
are well known: First a tax commits
sion, composed of ten able and capa- |
BILE gentlemen--three Senators, four
members of the House Of Delegates.
and three citizens from the State at
large, appointed by the Governor |
This body ably. carefully and thor /
oughly studied the complicated prob !
lens before it, and earnestly endeav-
ored to present to the General Assem-
bly, full and complete report with
recommendations
The committee was directed to re-
port two plans, one providing a tax
commission. the other providing |
jlan of segregation.
The General Assembly concluded |
TO accept the best features of both /
plans, ard adopted neither as whole. /
The plan finally adopted and enacted /
into law made provision for a State I
advisory board on taxation, composed
of the Governor, the chairman OF the /
State Corporation Commission and
the Auditor of Public Accounts; and 4
further provided for the appointment. (
by the Judge of the circuit court of
each county and the Judge of the cor
poration COR hustings) court Of each
city of local board of review, con- /
visiting of three citizens.
The principal duties of these boards I
are as follows:
State Advisory Board on Taxation.
The general duties of the State /
Advisory Board on Taxation are, TO
collect, digest and preserve informa /
ton relating TO the assessment and /
collection OF taxes. to ascertain the /
best methods of effecting equita BILE /
assessments, etc: and to avoid dupli- |
cation OF taxation of the same prop |
erty: TO make recommendations to the :
General Assembly of measures which |
will promote uniformity OF assess |
ments. just rates and harmony and |
cooperation among all officials con-
nected with the revenue system OF the !
State
To exercise general advisory powers |
over local boards Of review and over |
the assessors and commissioners of
the revenue.
To furnish those officers informa- !
ton and data relating TO the assess I
ment and value Of property for the /
purpose Of uniform valuation, so as to !
promote fairness and equality Of as
sessment,
To advise county and city tax off, |
cials in the performance OF their du- |
ties. and to investigate. at any time, |
the assessment and collection of
taxes in any county or city, and when !,
any assessment Is found 10 be unjust /
or unreasonable, to recommend the /
correction OF same in the manner pro-
vided by law.
No Board With Arbitrary Powers.
The new law does not roside GEN.
trial authority at the seat OF govern
ment with arbitrary powers. which |
was largely al properly apprehend-
ed but provides a State Advisory |
Board on Taxation.
THE ascertaInment and determine /
ton OF the values OF real estate and !
tangible personal property In TO be !
made by officials chosen by the cit |
liens OF the localities. and appointed |
by the courts. with authority IN the |
courts. upon APPLICATION. to raise or |
lower the assessments, This Is wise /
provision becaue the assessment of /
this property is placed IN the hands
Of those best acquainted with the /
property TO be assessed and best |
qualified to assess II, both with respect I
10 individual assessments and with re-
spect to the assessment as a whole for |
the locality. enabling the assessing au- |
thorities TO fix the fair market value /
and TO make the assessments uniform. /
All of this property Is visible and can /
be located for the purpose OF taxation. t
The discovery Of and the assess |
ment OF intangible personal property |
Is a more difficult matter therefore
the State herself has undertaken to |
discover and assess such property l
and whilst the state will art through |
officers chosen ny the localities. and /
appointed bv the courts. she has laid I
down specific directions for discover
ing such property and for assessing |
T.
The same investigation and exam /
nation is required Of the returns OF
purchases by merchants to determine
the proper State license tax TO be
paid.
Penalty for Failure to Report
The State has also placed penalties
on taxpayers. who fail to report TOT /
taxation intangible personal prop
ertv.
whilst the State has assumed the |
responsibility Of finding and assessing |
intangible personal property. relying /
upon that property to produce her a |
considerable amount of the revenue
she will need. she has placed upon the |
localities the responsibility OF assess
ing real estate and tangible personal |
property, because upon the assessment |
of those properties the localities must |
depend largely for their revenue. and
to the extent the local authorities meet |
the responsibility put upor them by |
business administration and compile |
ance with the laws Localities will pros
per and ultimately be benefited by
reduction in taxation. I am OF the
opinion that efficient action. both by |
the State and local authorities. will |
result ultimately. at no remote date, /
In bringing about the sal me rate of tax |
alton for all purposes. State and local, |