Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-09-11

nminers OF records since this board
Issued Circular No. I. bearing late juno
-. 1915. the board states that the pur-
port and meaning OF that circular was
TO secure the prompt and proper assess
mcnt and collection of the revenue for
1915. II was not intended to interfere
with. direct or to limit the exercise OF
any power conferred By Section sos OF
the Code Of Virginia.. as amended March
%, 1871, Acts 1919. page 1856, or any
other statute. upon Commissioners OF
tho Revenue. examiners OF records. or
any commission or board to assess any
omitted taxes for the current or any
previous year which they arc respec-
lively authorized to assess: aud which
duty they should. OF course. perform.
AT the request Of this board. the At
torney General has given an opinion
with respect 20 this matter which is
quoted below:
CURRENT YEAR Is
MOST IMPORTANT
This board has never rece,led or in
tended to recede from the advice given
by II in Circular No. Of June -, 1915.
insisting that the first and most i'm
portant work to lie done this year IS the
assessment for 1915. In some sections
OF the state omissions Of intangible
property, money and income are being
made Tor ono. two. three. four, and I'm
some cases. ten years: in other sections
tacy are being made uniformly for four
years. IN others for three years The
omissions respecting the merchants
license taxes arc being made I'm differ
nf he
10 i've years: and in many sections all
omissions are. for the present being
passed 10y and not made at all This
administration OF the law must result
IN still greater inequality and lack
Of uniformity in such assessments
throughout the Commonwealth than
has ever heretofore existed 40 au-
thority is conferred by law upon this
board. or any Other board or officer. TO
fix limitation for tn" assessment Of
omitted taxes, except that fixed by the
statutc-JanGary !, 1876.
ITO postpone the assessment OF omit
ted property for years prior TO a15 will
not release the taxpayers. and this
board does not believe it was the inten-
ton OF the General Assembly. by the
act creating ii and local Boards of Re-
view. TO require taxing officers TO open
up the matter Of the taxation Of citi-
Gems Of the Commonwealth for a period
as far back AS 1875
ADVISES POSTPONEMENT
OF BACK ASSESSMENTS
This board therefore advises that ex-
aminers of records and local Boards OF
Review postpone assessments Of such
property. and the merchants license
tax and incomes omitted from taxation
for years previous TO 1915. though all
possible data should pow he secured for
future use. This board will therefore
recommend TO tho General Assembly at
it's next session that they declare what
shall be the policy Of the state with
reference to such assessments. and
hence it seems wise TO delay the de-
cision Of the question until an oDpor-
tunity can be had for securing lecis-
Intive action which shall definitely de-
clare such policy.
no right OF tho Commonwealth will
he waived thereby, and IL seems TO he a
question of such large and general inn
portance as TO make this course wise.
and likely to promote uniformity Of as
scssm"nts and equality Of tax burdens
throuc hoUt the Commonwealth"
The circular is signed b. II. {. Stuart.
Governor: Robert =. rrentiss. chairman
of the State Corporation Com mission.
and G. Lee Moore. Auditor of Public &c
counts. who compose the state Advisory
Board on Taxation.
II will be noted that while t!;e state
Advisory Board advises and insists
that the taxing officers "at this time
give all efforts and time to assessments
.ur tho current year, il docs not ques
ton tho legal right OF the taxing Off
Gers TO probe into the past. Nor does
any statement Of tho hoard contained in
tho circular conflict with the opinion OF
the Attorncy-General rs to the scope OF
the powers OF tho examiners OF records.
Local BOARD APPROVES
REPORT OF EXAMINER SANDS
The local Board Of Review for Rich
mond yesterday approved and adopted
the report OF Examiner William II.
Sands and certified 1t. as required by
law. to the State Auditor and the Com
missioner of the Revenue. The report
approved for the years prior TO 1915
shows a total of S42.355.4Sa in intanEi-
tad In. Il