The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-03-27
sThIE FAX BI)aR9


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nxed -tyy the act Of the Legislature,
most Of which will fall upon the ex-
ocutfve assistant, will be to study tho
whole tax system of the State with a
view to perfecting 1t, and to provide
such bills as are needed for the action
of the next General Assembly. lnIor.
nation relating to the assessment ana
collection of taxes in the State Will
be collsetsd. afgestAd and preserved
by Mr. Gar yxntt. WHO. will ascertain
the best Methods of effecting equitable
q ase ssrr1 eats saa4 81 avoiding dupttca.
4ion of taxatfor zof tia parne property.
His report ~. the NEXT General As
sembly must thoroughly cover the tax
situation with d view1to having en-
acted such laws as Will promote UNI
formity among all officials connected
with the States revenue system.
/ The state TAX Board will exercise
supervisory power over local. boards OF
review, Examiners or records com.
missioners or the revenues assessors or
land and all other tax officers. The
board also Is requirad to instruct. gen.
orally and specifically. as to the dis
charge of their duties the various tax
ing officers. to investigate or Ga use TO
be Investigated the manner In which
such taxing ofRcers are performing
their duties, and to do all other Things
which, in the boards Judgment. are
essential TO the complete and proper
administration of the States tax laws.
Mr.. Garnet Well Equipped.
The board is composed OF the Gov
ernor, the Auditor OF Public Accounts.
the chairman OF. the State Corporation
Commission, and the executive as
sistant. named by the board.
Mr.. Garrett, who has just been Sc
lected for that position, has been as
sistant Acknowledgement since the
present eyGeneral--John Gar
land Pollard---entered the once some
two years ago He Is enainently fitted
for the position to which he has been
named. because of his knowledge OF
the general subject OF taxation. OF tax
laws, and OF the taxing SYSTEMS In
vogue In many Of the State. Mr.. Gar
nett was one OF the principal advisers
of those who gathered here during
the summer and fall Of 1914 to evolve
system of taxation for the state.
and of the special session for the
adoption. of laws putting into opera
ton the segregation plan and Of the
last regular session, at. which some
of the imperfectlons' In the laws were
remedied.
| Mr. Garnett was born In Mathews
| County on July 80, 1875. the son OF
Judge q. Thxlor Gsrnett. who was
Judge OF the thirteenth Circuit, and a
member of the Constitutional onven-
ton. Mr.. Garrett attended Churchland
Academy and was prepared for Uni
versity OF Virginia by Judge c. w.
Coleman. Judge of the Norfolk County
| Circuit Court. He graduated from
| the university with the 3. A. and
Ms degrees. r.s7s ssF's wig
Teacher, Author, Economist.
| For two years he taught at Marion
| Military Institute, Marion. Ala. and
| for another two years at BELLEVUE
High school in Bedford College
Later he taught In the Womans. Col.
lege in Richmond, of which he wal
dean While teaching here he at
tended the night classes in law al
Richmond College and graduated IL
law in 1902. Mr.. Garnet also taught
McCabe's High School. He was iatel
professors of law at Richmond Col
! lege, teaching real estate plea ding
and practice.
Mr. Garnett lis author of Waddey'i
! e@.s4ae---te- Magistrates which---xal
published in 1907. While teaching Law
in Richmond College he annotated ths
criminal. code of Virginia and wa.
one of. the annotaters of the civil
/ code. He was editor of Volumes II
and II of the Virginia Law Register
For about Ave years he was a mem
her of the. law Arm of Garrett, Pol.
lard and Smith. retiring In 1913 from
that concern. TO enter the Attorne.
Generals department. During thu
time that he was a member of thai
Arm he managed the campaign O
| Representatives Jones ard Glass fol
the United states Senate. Later hs
managed the asHpaign Of Mr.. Pol.
lard for the Office OF Attorney General
For two years .he was town at
torney for Ginter. Park and he tool
an active part in the annexation pro
oeedings by which that section be-
| came a mart OF the city of Richmond