The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-07-14
OPPORTUNITY IS GIVEN
VIRGINIA TAXPAYERS
IIr They Come Forward by August 4
and Report Taxable Values
They win Escape Penalty.
COMMISSIONERS SO ADVISED
Auditor c. Ice Moore To-day Issues TO
Taxing Officcrs Letter Setting Forth
Terms of Recent Act of General As
scmbiy.


ginia by Auditor Of Public Accounts
c. Lee Moore. IN a communication is
sued today to all examiners of records
and commissioners OF revenue in the
state, that unless taxable values are
reported by August I the law enacted
by the recent General Assembly will
he rigidly enforced md penalties pro-
vded ny the law inflicted
While the communication is ad-
dressed 10 and mailed TO taxing off,
GERS. 1t will be given the widest pos
sible publicity by the auditor and ev-
cry taxpayer in the State will be re-
earded by the auditor and by the
state Tax Board as having had ample
notice, The letter 10 taxing officers,
self-explanatory, reads as follows:
Text of Letter.
Commonwealth OF Virginia,
once of the Auditor OF Public
Accounts
Richmond, July IA, 1915.
Examiners Of Records.
Commissioners OF the Revenue:
Dear s!rs,-- General Assembly
OF Virginia has made positive declara-
ton with respect 10 assessment of
omitted State taxes and local levies
upon personal property, money and
income and has provided that all
OMISSIONS
and every year prior to 1915 back TO
and including the year 1903 for State
purposes, and for each and every year
prior to 1915 back 10 and including
the year 1912 for local purposes.
In placing this direct and manda-
tory duty upon the taxing officers of
the Com monwealth, the lawmaking
power has recognized the justice Of
permitting taxpayers TO voluntarily re-
turn these omissions and has allowed
these returns to be made to exami-
ners OF records, and has provided that
returns so made shall not he subject
TO interest or penalty II made To those
officers on or before August ! 1915.
Forms for making these reports have
been prepared and placed in the hands
Of examiners OF records, commission
ers OF the revenue and clerks OF
courts and publicity of that fact has
been made broadcast throughout the
state Every taxpayer has been put
upon notice that this opportunity has
been given to come forward and vol
unfairly report
The taxpayers should accept this
opportunity, and failure to do so will
not relieve them from assessment, car
( ryjng both penalty and interest, which
must follow Immediately. because the
/ law makes II the mandatory duty OF
taxing officers to discover and assess
! all omissions Of property. money and
! income.
| This communication Is to instruct
and direct you to proceed, on and
/ after August /. 1916, to carry out the
mandatory duty put upon you by the
provisions of section sos OF the Code
as amended by act approved March
22, 1916 "A copy OF which is printed
on pages l5s-159, Tax Laws, 1919.
/ In the discharge of the duty put
upon you by that act, You must assess
, every taxpayer in your district and
circuit for each and every year with
; property. money and income with
which the taxpayer has not been here
tofore assessed and you must add tc
I that assessment the penalty and in
tcrest prescribed by law.
] You are bonded officers under oatt
and have no discretion but to perform
the mandatory directions contained ir
/ the statute.
: In view OF these facts, I cannot, urge
too strongly that taxpayers accept the
offer made them by the Common
/ wealth TO report voluntarily theii
omissions 10 the examiner Of records
! on or before August !. 1915.
The proof OF the fact that there
/ have been omissions is convincingly
demonstrated by comparing the ms,
sessed value Of intangible persona
state each year during the perioC
1G03-l9l5. These assessments fol
each year were as follows
+