The Richmond Virginian. (Richmond, Va.) 1910-1920, 1915-04-29
TO ORGANIZE ADVISORY
TAXATION BOARD TO-DAY
Meeting of Governor, Auditor and
Corporation Commission Chair
man at Noon.
LOCAL BOARDS OF REVIEW
Some Of Them Already Appointed and
Others Must BE Made BY Judges
by the First Day OF juno.

Governor Stuart, Auditor OF Public
Accounts Moore and Chairman Prentis.
of the State Corporation Commission,
constituting the state Advisory Board
on Taxation. met yesterday afternoon
In the office of the Governor for the
purpose OF organizing. No business
of Importance was transacted, the
members discussing the preliminary
features. Adjournment was taken. af-
ter short session. to today at noon.
when the selection of a clerk will be
made and organization effected.
The Advisory Board on Taxation was
created by the Legislature at the extra
session held early in the year. and
is for the purpose of administering the
new tax system. 1t Is composed OF
the three officials named above and
has extensive, though not arbitrary.
powers.
Act Was Compromise.
The board was a compromise between
the advocates OF a strong centralized
tax commission and those who be-
lieved In increasing the powers of the
Auditor of Public Accounts and leav-
ing the administration of the tax sys-
tenn to him.
The Governor is made chairman of
the board by the act creating 1t ana
the Auditor Is made secretary. An
annual appropriation of $1,000 is made
by the act, out of which VIII be paid
travelling expenses, the salary of
clerk and other necessary expenses.
The act creating a centralized commits
sion provided for an appropriation OF
s25. coo, which many held would be In
sufficient.
Briefly. the studies Of the board are
to collect information relative to the
assessment and collection of taxes In
the State and to ascertain the best
methods of effecting equitable assess
ments. TO exercise general advisory
powers over the local boards OF re-
view, over the tax assessors and the
commissioners Of revenue. and to fur
nish the local boards. tax assessors and
commissioners such information ana
data as II may collect,
Local boards of Review.
The local boards of review. mem
toned above, are created by the same
act Members of these boards are
appointed by the Judges of the Circuit
a nd Corporation Courts and are three
in number Compensation liz placed at
four dollars for each day the board
sits to be paid one-haif by the Com
monweaith and one-half by the To-
cality, The clerk 10 to receive two
dollars per day, TO be paid in the
shall be for not less than two
nor for more than thirty days each
year
These boards have the power to d.
rect commissioners OF revenue TO as
sess property found to be overlooked;
TO direct corrections as to under or
over valuation; TO hear and determine
of taxpayers; TO devote es-
pec.al attention to grievances and COM
piaints in the years of the quinquenniai
assessment OF taxes to review reports
OF purchases by merchants. and to the
circuit or corporation courts for cor
rections Of erroneous assessments.
either as to over or under valuation.
The appointment of the members OF
the boards must be made by the courts
before the nrst day of June. 1918.
and thereafter on or before tho hrst
day of February annually. Some OF
the courts have already made the ap-
pointments.