Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-07-14
STATE MAKES LAST CALL
FOR OMITTED TAXES
Property Owners May Escape PEN
atty by Coming Forward and
Listing Intangiblcs.
CONCESSION EXPIRES AUGUST
Moore Sends Instructions to Exam
iners Of Records and Commissions
ers OF Revenue to Proceed After
That Date Under Mandatory Act.

Every taxpayer IN inc state mas Dceil
put upon notice by Auditor of Pub
leo Accounts c. Lee Moore that he
may come forward and voluntarily re-
ports omissions in State taxes and
local lcvics and thus avoid penalty
and interest, which may DO inflicted on
and after August /.
Auditor Moore yesterday issued 4
circular to examiners of records and
commissioners of the revenue. calling
their attention o the law, and direct
ing them to proceed. after August !,
to carry out the mandatory law re-
curing them to assess every taXpayc,
in every district and every circuit for
each and every year with property,
money and income with which the tax
payer has not been heretofore assessed.
The circular is issued mainly in the
interests of taxpayers, who are warned
that they should accept tho offer OF
the Commonwealth allowing them to
make voluntary returns before August
/. If the warning be disreSardcd the
dclinqucnts will he proceeded against
with all vigor.
TEXT OF CIRCULAR
SENT OUT BY MOORE
The text of the circular is as follows:
Examiners of Records. Commissioners
of the Revenue.
Bears Sirs: The General Assembly OF
Virginia has made positive declaration
with respect TO asScsSn..,r, or omitte Ell
State taxes and local lcries upon por-
sonal property, money and income and
has provided that all omissions shall
be assessed for each and every year
prior to 1916 back to and including the
year 1903 for State purposes and ior
each and every year prior to 1916 back
to and including the year 1872 for local
purposes.
In placing this direct and man
datory duty upon the taxing officers of
the Commonwealth the lawinaking
power has recognized the justice of
permitting taxpayers to voluntarily re-
turn these omissions and has allowed
these returns To be made to examiners
OF records. and has provided that re-
turns SO made shall not be subject to
interest or penalty If made to those Of
hcers on or before August l. 1916
Forms for making these reports have
been prepared and placed in the hands
OF examiners of records, commissioners
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 no.
tee that this opportunity has been
given TO come forward and voluntarily
report.
The taxpayers should accept this on
relieve them from assessment. carry
ms both penalty and interest. which
must follow Immediately because the
law makes IL the mandatory duty OF
taxing officers TO discover and assess
all omissions OF property, money ana
income.
DIRECTED TO PROCEED
AFTER AUGUST |
This communication is to instruct
and direct you to proceed. on and af-
ter August |. 1915. 10 carry out the
mandatory duty put upon YOU by the
provisions of section Jos Of the Code
as amended by act approved March %
1915, copy of which is printed on pages
l"S-l59, tax laws 1915. In the dis
charge OF the duty put upon you by
that act you must assess every tax
payer in your district and circuit for
each and every year with property.
money and income with which the
taxpayer has not been heretofore as
sessed and you must add to that ass
sessment the penalty and interest prcI
scribed by law.
You are bonded officers under oath
and have no discretion but to perform
the mandatory directions contained in
the statute
In view of these facts I cannot urge
too strongly that taxpayers accept the
offer made them by the Commonwealth
TO report Voluntarily their omissions
to tho examiner of records on or be-
orc August l, 1916.
The proof ~ the fact that there have
been omissions is convincinGly dem
onstratcd by comparing the assessed
value of intangible personal property
and money made In this state each year
during the period l9o3-19l5. These
assessments for each year were as fol-
| lows:
Intangible personal property and
money