Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-12-30
Nelson County Millionaire Serves
Notice He FIas Moved Resi-
dencc to Washington.
ANNUAL LOSS OF $4,000
Was Forced by New Law to Pay
S336,00O to State and
County.


property which had not been subjected
10 taxation for eleven years has noti-
fed the commissioner OF revenue Of
nelson County that he has transferred
ms residence 10 washington d .
Taking Mr.. Ryan strictly q, iis
word. the taxing authorities Of Nelson
'ounty have made assessment for
1916 on his immense holdings OF stocks
and bonds. 40 record Of any assess
incnt OF Intangible property belong ing
10 Mr.. Ryan nppenrs on tho assessment
reports OF Nelson County on file in
me office OF state Auditor Moore II
is stated also thai nc has not been
assessed with I'll" cspitati"n tax
AUTHORITIES AUE GIVEN
VERBAL AoTIT'ICt
While Mr.. Ryan's decision 10 transfer
his legal residence 20 washinrton
where intanS ibiss arc not taxed. was
reached conc Kim. ago. as Is evidence,
by tho fact thut III. commissioner ~
revenue for Nelson acted on tho d..
'islon ~ making ID his intnnu i,l.
property assessments Tor 1916. news OF
thts interesting development was SLOW
in getting abroad. The Nelson Coun,y
huthcritics ""rc given verbal no,iG,a-
ticn by Nh. i:I.n. no written notice
concerning tho decision going to record
since bocomiu. dome sticatcd in Nir-
G!ni*. Nh. EEun has taken ~ rrofni-
nent part Nv it's r'irrs. Iio ,vay fui a
long t'n'c Hl mher OF the stat. D.np-
cratic 'urtmi.'-- Cru'u tn" Tenth con
crsssional pin.l. ,t. iu irla nc wa.
chosen h. H. NurTDii ,,nycn,tu. -.
q delcrnCa frm h, wenth pistrict
with hsii .ot. - ,hD l:.lt,mor,
Democrat -" n.for rho hi,tor 1T,
,ach mad ri..u htm ~ ,hnt historic.
meeting hN Hnrur Jennings iry.,r
and the sturdy i.Ccas. "f Mr. Hyan
by Congressman ilA ~ Fl"ui Torn n
itNnly rhnrtcr is ro'.n; r.mucratlc
history
Mir. Eyau's decision to civ, up his
citizenship ~ ;hjs s.atc and TAX, ~
residence IN Washington IL y,-s pointed
out y'stcr'lay &, al nc uui. auri,ri.-
ing IN view vf INC LIBERAL a,t,tulc p,ir.
sued by him IN hclr!nE ,ic state tax
ms officers i" :,rr'vr Ut - correct a.
scssmcnt Of his omitted property. ana
IN paying promptly th. !uvI. sum du.
tho State under ti,c r"w ldll rovoru
ing the assessn'n, a"d collection of
omitted taxes "u intnrriil,g
WAS N0r HI:, O\tIIED
'b NIW STATE I.NW
u Is estimated that tho transfer OF
MIR. Hyans LEGAL residence will mean
an annual loss IL Sso.0u0 IN taxes To
tho state Vr Virginia and Nelson
County, where IS located his -rcn,
country "siat" |, ~ assumed by thos.
who watched the trend Of events at
the last session OF thc General AZ
.cmbly ,ha, Mr. Ryan never became
vcconclcd to tn" "urui;tcG-tax" act
under ,Shi irl, La ,..-.s-...,
and local taNcs on his omitted in
tanGiblcs.
Examiner % Records prummond OF
tho Twenty-n!nth Circuit began work
on the Ryan assessments in 1915. after
The adjournment OF tho special session
OF the Legislature. With tho, assist
snce OF Attorney John l.. Lee, OF
LynchburG. he de!vcd far baci, into the
records of tn" Ryan holdings. asscss-
ing for tho first time millions cf dol
lars worth Of intangibles not previous
ly brought urdcr taxation
Throuchou, tho proceedings leading.
up to tho collection of tho Ryan back
taxes, the case was never brought
into the courts. Nh Ryan never dis.
puted the assessment made 10y EN-
aminer Drummond The amoun, Of
money he owed tho state aud Nelson
County was practically determined by
the limited assessment act which be-
came law on juno IS
STATE HAS RIGHT
ro CONTEST RESIDENCE
While great weight is attached in
law TO persons declaration in the
matter OF residence. the state is not
without remedy. II has tho right to
Introduce cNidcnC" Ia show that Mr..
Eyan's real residence is in Nelson
County, and if an action Of this kind
is brought. the Supreme Court will
probably be called upon in the end to
pass upon tho question. jus; AZ il did
recently in III. Cooper case which was
appealed from Salon
The collection or tn i;yan taxes
was ono OF the issues that figured in
the legislation of tho General Assem-
bly, OF 1916 1t was charged repeated
ly that tho limited assessment act was
framed TO protect Mr.. Ryan and other
wealthy citizens against being as
sessed for omitted in,anaiblcs for IN
detcrmnRtc terms. On The oih"r
hand. il was pointed out that the law
was essential TO Il successful applica.
ton OF the tax on intangiblcs, since if
the threat OF an indcterminatc assess
mcnt wcrc held over tho heads OF own
ers OF intanGib,c3. these would have
every incentive again to pursue the old
policy Of Concea !mcnt
CHARGED THAT tommy
WORRIED FOR RYAN
1t is common knowledge that
powerful lobby operated at the recent
session 10 secure an "omitted-taN" law
that would fix the same three year
limit for the state and localities or.
Ealing that. one that would limit the
State to the collection OF back taxes
Tor not more than five years The
charge was made directly In corridors
and committee rooms and indirectly
on the noors OF the two houses that