The Richmond Virginian. (Richmond, Va.) 1910-1920, 1916-07-14
THINKS POLLARD HAS
WRONG VIEW OF LAW
BENJAMIN Watkins Leigh Says Section
Imposing Duty Of Reporting on
Clerks Has Been Repealed.
SHIFTED TO THE EXAMINER
Interesting Discussion of What the
Law Was and Is Now Held to BE AS
to Respective Duties OF Onicials.

ASsSR4S1NS Do"hN@ va oh'tA"NaS-
An indicated In the virginian of
yesterday, Mr.. Benjamin Watkins
Leigh takes issue with Attorney-Gen-
eral John Garland Pollard in Mr.. Pol
lard's recently published opinion to
the effect that IL was incumbent upon
court clerks to make reports of tax
able funds or intangibles in the hands
of commissioners.
Owing to the late hour Wednesday
night on which Mr. Leigh's communi-
cation was received, It's full publica-
ton was necessarily delayed until this
morning. Mr.. Leigh's paper in full is
as follows:
Text Mfr. Leigh's Communication.
Some days ago / made the state
ment that the law did not require the
clerks of the courts to examine the
records and report these funds to the
Com missioner Of the Revenue for tax
alton. and Attorney General Pollard
took issue with me and gave his opin-
lon to the contrary.
In considering this question we
must look to the various statutes and
see the various provisions of the law.
Turning to the Code OF 1887 we find
that by section 4e1 it is provided that
1t shall be the duty of the Commits
sioner Of the Revenue to call on every
person In his county, district or city
to furnish a list OF such property.
money or credit or other subject of
taxation. as required by law. and the
value thereof.
Section 4s2. Code of 1887. provides,
II the property consists OF money.
bonds or other evidences OF debt I'M
der the control or in the possession
of receiver or commissioner, 1t shall
be listed by ann taxed to such re-
ceiver or commissioner. and the clerk
of each court shall furnish the Com
missioner Of the Revenue with ell
bonds and other funds held by the
commissioner under authority Of the
court; and IL the property consists of
money or other things deposited to
the credit of the suit and not In the
hands of a receiver or commissioner.
II shall be listed by and taxed to the
clerk of the court In which the suit
is. II will be seen that the only fair
and reasonable construction of the
a bove statutes Ia that under section
49f the Commissioner of Revenue
shall apply to the court receivers and
clerks for list of said properties
just as they were required to apply
to any and all citizens, and under
section 4s2 court receivers and spe-
ciai com missioners were required to
list all funds in their hands for tax
alton, while the clerks were required
to list for taxation such money and
other things deposited to the credit
OF the suit and not in the hands of a
receiver or commissioner.
Law Amended.
Section 492 did not require the
clerks 10 report and list for taxation
funds in the hands of special commits
- e.
recognized by our lawmakers: there
fore by section 4s3 of the Code OF
1887 II was provided that each clerk
of every Court of Record shall make
out and deliver to the Com missioner
OF the Revenue a statement of all
money. bonds and evidences of debt in
the possession of a commissioner or
receiver of his court This law had
existed for some time. having been
approved on April Al. 1852 tsee Acts
18S1-1Ss2. page 3s4). but it will be
for compromising the clerks for this
work. and they therefore refused to
render the service,
In order that this class of property
might be properly listed and taxed.
the General Assembly OF Virginia, by
another act approved March 4. 1896
tsee Acts lss5-lsse. page 7T3). Great
ed the office of Examiner of Records
and made II the duty of the Examiner
OF Records to examine the papers in
all pending causes IN the courts Of his
circuit and report the aforesaid funds
to the Com missioner of the Revenue
for taxation. And having thus pro-
vided for the assessor ent of this prop
erty by another act approved Feb
ruary "a. 1898 tsee Acts 1se7-1s9s.
page $50, the General Assembly re-
pealed the aforesaid section 4e3 by
and only BY which the clerks OF the
courts were required to report this
property TO the Commissioner OF the
Revenue for taxation. II will there
fore be seen that by this legislation
cur General Assembly has repealed
the law requiring the clerks TO re-
port such property for taxation and
in the place and stead thereof ii has
enacted the statute creating the office
of Examiner of Records exclusively.
and for that purpose only. and made
1t the exclusive duty OF the Examiner
OF Records to examine all pending
causes In the courts OF his circuit and
to list and report this property for
taxation. for which the examiner Is
handsomely paid.
Quotes Mr.. Pollard.
In the elaborate opinion given by
Mr.. Pollard. which appeared in the
Richmond Times Dispatch OF Tues
day. July IL, he has this to say:
This opinion is strengthened very
materially by the history of the legis-
lation involved. You will note by
reference to Chapter 705 of the Acts
OF 1895. page 773. which Is the original
act creating examiners of records
that these last named officers were
directed to make report of this
class of property 10 the Commissioner
of Revenue" And he quotes from
this act OF 1895. as follows And
thereupon such Commissioners of the
Revenue shall assess the taxes there
on as IL such report were made ny
the clerk of said courts. or by fl
/ duciaries as now provided by law"
! Mr.. Pollard lost sight-of the fact
| that the clerks were not required TO
report these funds under section 4s3
but they were required to report said
funds under the provisions OF section
49s. which was then in force In 1895,
but was subsequently repealed in
1888
Mr.. Pollard makes a laborious ar
I