Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-07-22
CAN COLLECT POLL TAXES
FOR ONLY TWO YEARS
Limitation Is Placed on Application
of New Act for Special
Collectors.
FIRST THREE YEARS BARRED
And Act Only Applies to Five-Year
Period-Probably 10000 Dclin-
quents in Richmond Alone Who
Must Pay Back Taxes.


Advices forwarded yesterday by state
Auditor Moore to the court clerks OF
the Commonwealth instruct these Of
hccrS that under the delinquent CAPT.
tation tax bill passed by the last Cen
eral Assembly only poll taxes that are
delinquent for the years 1911 and 1912
can he listed for forcible collection I'M
der the new law.
Under the Constitution. poll taxes for
the last three years are not collectible
by any process OF law. 1t was csti =
mated by the patron OF the new law
that delinquent poll taxes aggregatiny
more than $3.50 900 would come under
the application of the act. but the bill
was amended to prohibit the listing
for collection OF taxes more than five
years due. thereby limiting greatly the
Dement'S that were expected to flow
from the enforcement OF the new act
Inquiries from clerks of courts re
Questinc the Auditor to inform them
what delinquent Capttation taxes should
be embraced in the duplicate lists
which the new law requires these Of
ficcrs To make out. led MIR. Moore to
apply to the Attorney Generals office
for n ruling. one OF the lists is re-
Nuired nv the act 10 he deposited will,
the Auditor Of Public Accounts while
linGuent capitat!on tax collector au-
thorized by III" act To be appointe ed
by the Judges Of the circuit courts of
the counties or the corporation or hust-
!ngs courts Of the cities.
LIMITS COLLECTION TO
TWO-SEAR PERIOD
The pertinent section of the act reads
as follows:
"On or before October ! OF each
-
the delinquent capi,ation tax collec-
tor shall make ont n duplicate list of
all persons within his county or city,
who shall be as much as three and not
exceeding five years delinquent in pay
ment of capitat!on taxes"
In his opinion TO Auditor Moore. AS
sistant Attorney General Leslie c.
G3-nett holds IS follows:
The first capi:at!on taxes which are
three years delinquent are those which
were payable December l. 1912.
The capitat!on taXes which were de-
lnGuent December l. 1910. are more
than five years DELINQUENT. 1t follows.
therefore that only the capitation taxes
Delinquent for the years 1911 and 1912
come within the provisions OF tn. sec
lion above that such taNes shall be as
much as three and not exceeding i've
years delinquent.
This conclusion is strengthened by
al opinion rendered ny AttOrncE-tiCll
oral Anderson. report 1909. page 10.
holding that Capitatiou taxes are due
pcct nibcr Of the year in which ther
arc assessab!e, and further by his opin-
ion found on page 90 OF the report of
1914, holding that in January. 1904, the
only poll taxes then three years past
due We're those for years prior 20
1901"
The act provides that the delinquent
ca pitation tax collector shall he al
lowed 90 per cent OF all amounts coll
lected by him as compensation for his
work, and that the cle.'k OF the court
shall receive = per cent OF all collec-
tons as compensation for making out
the delinquent lists
OF every $3.50 in delinquent poll
taxes collected. 81. it is provided by
the Constitution, shall he applied cx-
clusively in aid of the public schools.
With collections restricted 10 In. years
lGll and 1912, it is nevertheless sx-
p"r'ad that a large amount OF money
VIII be brought into the school fund.
In Richmond alone, it is estimated,
about 10000 persons owe poll ,axes for
thes" two years