Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-01-13
SAYS MANUFACTURERS
ARE NOT OVERTAXED
Continued from First Page.)

the question of omitted taNeS-a queS-
ton that has been the source of con-
siderable friction in Richmond and
other cities and towns Of the State
where so-called inquisitorial activities
Of examiners of records have been met
with Il certain degree of resentment.
Chiefly. IL was complained that the
diligence with which omitted intangi-
bles were unearthed was not uniform
throughout the State. certain examiners
enforcing the law to the letter and
others following 1t leniently.
For UNIFORMITY IN SEARCH
FOR OMITTED TAXES
On the subject of omitted taxes. the
board reports as follows:
This board. by circulars issued tax
ing officers, advised that attention be
first given to assessments for 1915 its
object being to have thorough, full
and complete assessment for the cur
rent year. not. wishing that assessment
TO be complicated or embarrassed by
the assessment of taxes for years prior
thereto. Realizing that the time was
limited, and feeling that the best ser
vice which could be performed would
be for the taxing officers to address
themselves to the assessments solely
for 1915. this board SO advised, believ-
ing that thus would be obtained the
best evidence of the sulficency of the
present law to provide an adequate
revenue for the State and to accom-
plish full and uniform assessments
throughout the Commonwealth.
I'm doing this. this board did not
intend. and so advised taxing officers
that taxes for prior years were not to
be later the subject OF attention, this
board expressly stating that the mat
ter of assessment for taxes for prior
years would later have It's attention.
and taxing officers would be instructed
with respect thereto.
HOW FAR BACK SHOULD
EXAMINERS OF RECORDS cor
This board is not prepared to saw
how far back assessments should be
made where there have been omissions,
but does suggest whatever may be
the action of your honorable body that
inns board, or some other authority
be clothed with powers which will in
sure uniform action throughout tho
commonwealth. and this board is OF
the opinion in any provision made for
the assessment of taxes omitted for
years prior to 1915. it should be pro
Vided that where the taxpayer has
made ruiz disclosure of his taxable
property tangible and intangible. real
estate, money, income. or purchases as
II merchanD and the assessment there.
OIL mas DeeR made in good faith by tho
tax officer, although made under mis-
apprehension of the law such assass
ment should be final but I'm cases In
"hlch there has not been such full dis
ciosure ana there have been omissions
either accidental or w!llful, provisions
should he made for the assessment no
the General Assembly may prescribe +"
HPeaKihE generally on the effect OF
the new tax system, the board nx
tIn
generally satisfactory and acceptabln !
10 the citizens Of the State; that with
minor amendments it will he made still |
more satisfactory, and that ultimately |
NJ no remote date. 1t will bring about
more Uniform valuations. thereby pro |
ton.
ADMiNISTRATIOS OF LAW
HAS NOT BEEN UNIFORM |
The board reports regretfuliy that |
the administration OF the law through |
out the Common wealth has not been
UNIFORM. In some sections OF the state |,
the boards advice to secure the fullest
possible assessment of property for the |
year 1915 has not been followed In |
other sections those charged with the |
duty of securing proper assessments |
have not taken hold of the work prop |
crly. or prosecuted 1t with diligence !
and vlgor.
Notwithstanding these facts tho
board reports. there has been added |
TO the taxable values OF the State for !
1915, over those of 1914. $4,000, 900 of |
intangible personal property. The |
taxes on incomes assessed during 1915, |
covering the period OF eleven months |
ending December 81. 1915, show an |
increase OF $1s.S02.64 over those as |
sessed for the previous year.
The board recommends that taxing |
officers should be clothed with full !
ROVER to procure information from nll |
persons. firms and corporations essen
tial to the taxation OF all property,
money and income: and that the law |
should provide such pennlty ms will |
insure the procurement II the informa-
ton. This information. it Is recon-