Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-07-03
OUTLINES DUTIES OF :,
EXAMINERS OF RECORDS
Attorney. General Gives Far-Reach-
ing Decision Bearing on
80 ~ New Tax Law.
MAY GO BACK OF PAST YEAR
Property Fully Reported in Previous
Years and Valued by Assessing
Omcer Cannot Be Further AS.
sessed, Says Pollard.

the State. who feared a curtailment or
modification OF their powers. were al
layed yesterday. when the oplnion of
Attorney-General John Garland Pol
lard on the several questions submitted
TO him was received by the State Ad-
Sisofy Board on Taxation.
According to the opinion rendered,
Major William n. Sands examiner for
the Richmond district. and others of
the examiners who have brought TO
light millions of dollars in irtangibles
not assessed in past years. interpreted
the law correctly, and have work ed
entirely within their rights and as the
law required them in dclving far back
into, different estates.
ADVISORY TAX BOARD
ISSUES STATEMENT
The board issued the following state
ment tbr the Information and instruc-
ton OF commissioners OF the revenue
examiners OF records and local boards
OF review. after receiving the Attorney
Generals opinions
Answering inquiries from several
examiners OF records since this board
issued circular No 4, bearing date June
c2. 1915. the board states that the pur-
port and meaning OF that circular was
10 secure the prompt and proper as
s3ssrnent and collection OF the revenue
Tor 1915. 1t was not intended to inter-
fcre with. direct or TO limit the cNer-
else of any power conferred by section
6Ds OF the Code of Virginia. as amended
March %. 1914. Acts 1914. page lss. or
any other statute. upon commissioners
or the revenue, examiners OF records
or any commission or board. TO assess
Any omitted. taxes for the current or
any previous year as they are respec-
lively authorized TO assess: and which
duty they should. OF course. perform"
Al the request of the board the At
torney -General has given an opinion
quoted below:
ACKNOWLEDGEMENT
RENDERS OPINION
July ., 1915.
To the State Advisory Board on Taxa
ton, Richmond. Va:
Gentlemen,-In response TO YOUR re-
quest for my opinion as to the duties
Oh examiners OF records In the matter
OF ascertaininE and reporting omitted
taxes FOR current and past years re-
ply that the duties of examiners of
records arc defined in section JOS. as
amended Acts 1904. page ass: section
S32s ca, as amended Acts 1912, page
OIL, and section 1926 tb), OF Virginia
"a
State Advisory Board on Taxation and
county and city boards OF review OF
ashessmen,s." etc. 6Acts 1915. page
$50. Taking up these statutes in the
order Of their passage:
II appears that section 1926 car con-
fers upon examiners of records certain
dutes IN relation to taxation for cur
REM ana past years on property under
control OF iduciaries and courts
Hection 33eS I'D confers on the same
oiheiai is certain duties as to the taxa
tion OF ships and other watercraft
section sos confers upon the exam
'hers or records as we'll as upon the
commissioners of revenue and "other
assessing officer. commission or board"
certain duties in relation to the as
srssment OF omitted taxes. bu, This sac
hoh ooes not, in my opinion, authorize
such oWcer. commission or board 10
go neyond their respective spheres of
outE as 10 the taxation OF the several
classes OF property assigned them un
der previous statutes
AS TO the fourth and last statute
dealing with the duties OF examiners
OF records, TO wit: the said act of 1913
hereinafter referred TO as the new tax
raw attention is called to section . de-
ming the duties of the local board 81
SO far as pertinent to the presen, in
curry. may be briefly summarized ne
follows:
(a) To direct the commissioner .,
the revenue to enter into the as.ess
mePt roll any property. whether real
or personal. which is found to have
been omitted.
CD 70 direct the commissioner OF
the revenue to correct any entries
round TO be erroneous. either as to over
or under valuation. and TO cancel dupIi
cate assessments.
tc) To review reports of purchases
by merchants and the annual returns
OF intangible personal property. income
and money of all taxpayers 'as made
or required to be made"
IL is apparent that these duties are
not separate, distinct and independent,
Dut are closely related. The board Der-
forms the last mentioned duty. to wit:
10 review the report OF purchases and
nnnua! returns of taxpayers in order
mat IT may perform the two first men
TONED duties, to wit: (a) direct the
assessment of omitted taxes, and 90
correct erroneous valuations and dupli-
edte assessments In the performance
VI the boards duties to review said
reports and returns inseparable as II
Is from the duty to supply omissions
J ana make corrections. the statute pro-
Nides that the board shall have tho as
sistance OF the examiner of records
VINO must be commissioner in chan
Gerry. and who is required by the new
tax law to examine the returns afore-
said ana the records, both State and
federal' with view OF ascertaining
ana reporting for taxation the values
to be extended by said commissioners
OF the revenue on all Intangible per.
sonal property, incomes and money
liable to taxation under the laws ~
this State"
LIMITED VIEW CANNOT
DE SUSTAINED
The belief has been expressed tina,
1T is not the purpose of the new tax