Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-04-29
TAXATION BOARD HOLDS
ITS INITIAL MEETING
Advisory Body Created by SpeciaI
Legislature Meets in Gov
ernOr'S Office.
WILL EMPLOY CHIEF CLERK
Permanent Officer OF This Character
VIII BE Necessary to Take Care
OF Many Dutics-Scveral Applica-
tons Are Filed for Place.

with Governor Henry c. Stuart pre-
siding. the irst meeting OF the State
Advisory Board on Taxation was held
Yesterday in the office OF the Governor.
Ihe board Is composed of the Governor.
, Auditor OF Public Accounts c. Lee
Moore. and Judge Robert r. Prent!s.
chairman OF the state Corporation Com
mission.
The first session was devoted to dis
cussion Of tho work TO be taken up i'm
ncdiatcly by the now board. While
the Auditor is the cx-onic!o secretary
u VII! u" necessary To employ a chief
! clerk. who VIII give his whole time to
the many duties OF the office Tho
names of several applicants FOR the no.
s!tion were submitted yesterday Tho
chief clerk will be selected probably
at meeting of the board to he held
to-day
WILL GATHER DATA
ON TAX ASSESSMENTS
Tho new board was created By an act
Of the General Assembly approved
March u. The general duties OF the
board arc TO collect. digest and pre-
serve Information relating to the as
sessmcnt and collection OF taxes and TO
| ascertain the best methods OF encctinr
EQUITABLE assessments, and avoiding
duplication OF taxation OF the same
! property. II is the duty OF the board
TO recommend TO the General Assembly
such measures as Will promote unifor-
NIFTY OF assessments, just rates and
| harmony among all oTlc!ais connected
with the revenue system Of the State
The same act creating the Advisory
Board OF Taxation creates tho local
boards OF review. The local boards Will
be appointed by the Circuit and Cor
poration Court judges on or before
June OF each year
The local board Is TO be composed
OF three qualified voters. whose duty
I II shall be TO review the assessments
each year. Not more than two members
OF the local board can belong TO the
same political party. except In those
counties and cities where, at the pres!-
Dental election last preceding the ap-
pontmcnt OF the board the majority
party In tho state cast more than So
per cent. OF the total vote OF such
county or city.
LOCAL BOARDS TO
MEET TWICE 4 YEAR
The clerk of the Circuit Court OF tho
county or Corporation Court of the city
is made X-ot!icio clerk OF the board
OF review. 1t Is provided that the local
board shall not hold less than two ses-
shall not extend over thirty days The
board members are all paid 81 a day
compensation while in session and the
clerk receives 81 for his services. The
expenses thus Incurred are borne In
equal shares By the State and tho local
government
The State Advisory Board on Taxa
ton is an exoffcio body and the mem
bers receive no compensation The
board is allowed $4,000 n year, how
ever. to pay for clerical work and meet
other expenses.
PRINCIPAL DUTIES OF
LOCAL BOARDS OF REVIEW
The principal duties prescribed for
the local board of review In tho act
creating It are:
ITO direct the commissioner OF the
revenue 10 enter In the assessment roll
any property. whether real or personal
which is found to have been omitted
'ro direct the commissioner of the
revenue to correct any entries found
to be erroneous. either as to over or
under valuation, and to cancel duplf-
cate assessments
ITO hear and determine the COM
plants Of all taxpayers. member or
members of n board OF Supervisors
board Of supervisors. member or mem
bcrs of city or town council or City
or Town Council, or any other govern
ing board. or the Commemorative at
torney, who appear and claim 10 be ag-
Gricved by unequal or unjust valuation
or assessment, and direct such correc-
tons on the assessment books with
reference thereto as may be determined
In all such hearings the officers who
made the assessments shall, IL possible
present and testify; provided that no
taxpayer who has failed. refused or
neglected, without cause shown to file
with the commissioner of revenue a
sworn statement of his property shall
be entitled to be heard, nor shall such
valuation or assessment be reduced"