Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-03-05

roundabout effort 10 enact statute Of
/ limitations with respect to tho right
OF the state TO collect u debt. Cpon
what sound theory such legislation can
be maintained as either just or consti-
tutonai cannot, for the life of me-
II citizen have inadvertently With
held PROPERTY from taxation, he has
none the less gotten the benefit Of his
own carelessncss aud still has i'm his
lpockct money belonging To the state
! Of Virginia Under these circuu-
stances. the state should not hesitate
10 collect every dollar OF it. but the
penalties provided by statute might be
omitted
Where. on the other hand ii appears
| ,hlt citizen has fraudulently with
held property subject to taxation. the
state should collect every dollar. and
add thereto every penalty provided by
| law.
| gathered IN Mr. Ryan's case that
he had been acting upon the mistaken
advice OF counsel. and do not think
/ that in his ease any penalties should
! he added. Ills case is. however. a
/ splendid illustration of what tho Legs
! lature is being asked TO do. and which.
in my Judgment, il has no right 10 do.
ana which ii ought to be ashamed of
doing. If IL does
| Let US see for a moment how ;his
| situation resolves itself For eleven
years Mr. Ryan. whether inadvcrtcntlv
or otherwise. had been withholding
from taxation millions of dollars Of
intangible personal property which hc
had in his possession. and which was
! clearly subject to tan. To the extent
10 which said property was being with
held, the State became n loser of its
/ revenues
In 1918 the examiner Of records for
| Nelson County. acting under tho en-
press mandate OF the State advisory
! board. ana in tn" due discharge Of his
duty under the law. undertook to dis
cover and assess property which had
! boon withheld from taxation. as atorc-
said. Realizing the difficulties attend
. iUc the task, the examiner employ cd
| counsel tu assist him. and, after several
months Of very diliEcnt work and the
expenditure OF something like $1,000.
tho examiner through his counsel sue
cocdcd IN finding and definitely locat-
ing sixty millions of dollars Of omitted
property.
Finally. Mr.. Ryan admitted the ac-
A CNfsttN ana BUSINESS oil inns amount.
and through his counsel appeared he
fore The local board ami stated that he
had no objection to the assessment b"-
ing made for that amount
I'm other words. Mr.. Ryan admits
that he is ind"htcd to the State Of Wiz
Ginia for the raNcs. as fixed 10y Law, on
that sum Of money. He admits that
he is indebted To 'hc state Of Virginia
He admits that for eleven years he has
had in his Golfers money which should
have been IN the Golfers or the state.
Thcs" are tn" bald facts of the Situa-
ton
That the LEGISLATURE should now he
asked {" make Mr.. Ryan a present of
several huntS'cd thousand dollars which
u" admits lac owes the state Of Viz
GINA, and which. as We all know. lac IS
amply ALL" to pay. is to my mind.
nothing short Of monstrouS.
have used Mr.. Eyans case rs an
Illustration, simply because am more
familiar with all Of the facts and de.
tails thereof. Eut exactly III" same
reasoning applies to every other prop
crtv holder in tho state who iundvcr-
tcutly or traudulcutlN, has withheld
property tr"m taXation.
IN" POOR man. ANA men like YOU am.
t. POSSESSING only moderate means have
To-. and h"h,N" do, pay every dollar
Of the taN which they arc due the
STATE. To- permit the rich to withhold
property from taxation and then enact