Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-09-07
STATE WINS NOTABLE
VICTORY IN TAX CASE
Judge Moffett Decides That Thomas
II. Cooper Was Resident
Of Virginia.
HEIRS HAD CLAIMED EXEMPTION
Lived in Salem Since 1904. but
Claimed to Be Resident of West
Nfrginia-Case Argued by Chris
tophcr Is. Gurnctt.

Under Il Judgment entered vcstcrday
by Judge w. w. Moffctt. of tho Circuit
Court of Roanoke County. in the case
OF the Commonwealth against the add
ministrator of the estate of Thomas III.
Cooper, involving state taxes on in
tangible property valued at $500. 600,
u notable victory is credited to
Christopher Il. Garnctt. executive as
sistant and legal adviser to the state
Tax Board
The case is one of the most inter-
cSting that has come UP in wears i'll
connection with the enforcement Of
the state tax laws. II is typical also
OF general class of cases in which
heirs or executors seek to escape State
or local taxation on intangible per-
sonal property on the ground that the
t"Stator was resident Of another
state.
In the case in question. judge Mof-
I fett Sustains the contention OF the
counsel for the Tax Board that Cooper
was a resident of Nirsinia within the
] meaning of the tax law. and that his
Intangible personal property is there
! fore taxable under the laws of Nir-
Ginia. The courts decision will mean
the saving to the Commonwealth OF
/ between $1,000 and $4,000 in taxes be-
| sides the local levicS made 10y the town
of Salem, where Cooper died. The de-
cision is valuable also as u contribu-
| ton 10 the court literature on the
! troublesome question OF domcilc which
Etriscs frequently III the administration
| OF the tax laws
CAME To SALEM IN iauI
! FROM WEST virginia
| Thomas II. Cooper came to Salem in
/ 1905 from West Virginia. bringing his
| family with him He built Il palatial
residence ut a cost of about $4,000,
and became ideutiucd with important
| business concerns in salem and Roa-
| noke. lie became president Of the
Salem Board OF Trade. president of
| Roanoke bank. a member OF the official
board OF the local Methodist Church.
! and later tn. purchaser OF a plot in
! the Salem Cemetery.
| Upon his death. in 1911. his brother.
Congressman Edward Cooper. Of West
Virginia. qualified as administrator un-
der the Nvas; Virginia laws. and trans
! ferred TO that state all the intangible
property lately owned by his brother.
AT the instance Of Examiner Of Records
Judge w. NJ. Fierce. OF tho Twentieth
Circuit the Sheriff OF Roanoke County
/ was designated administrators by law,
! and action was brought against him
! FOR taxes on the Intangible property
! from The year 100; 10 dat"
The Nest Virginia administrator re-
sisted the collection Of the taNcS claimed
~ tho state, alleging that his brother
had never given up his legal residence
| IN West Virginia having maintained il
through all Tn" years H. lived In salem.
He testified that his brother had told
him tnat his purpose in movin" 10
salem Was to educate his children there.
he having himself been educated at
Roanoke college and that II had always
been his brothers iutcntiou to move
back To Yves; Virginia. where he had
mining interests. as soon as the cducI-
ton his children COOlnlctpI