Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1918-03-22
TREDECAR TAX DECISION
REVERSED IN UPPER COURT
Judge kelly Holds That AsscSsmcr,
Could BE Made Separate Charge
Against Company.
OPINION HAS WIDE EFFECT

OPINION HAS WIDE EFFECT
Local Boards Arc Not Empowered
To Cast Aside Assessments of
Omitted Taxes Made by ENamin-
crs Of Record.
An opinion in the case Of the Com
monWcalih W. the r""dcEar Iron
Works. probably tho most important
tax ease trici during the past five
years. was rendered yesterday by the
Virginia Supreme Court OF Appeals
II seems that the examiner OF records
for tn" judicial circuit in which HAh-
mond is included reported 20 the local
board o: review certain capital alleged
to have been omitted from the tax re
turns Of tho TrcdcEar Co. for the years
1908 to 1911. Inclusive. ~ 4 hearing
before the local board OF review the
Commonwealth insisted upon. and the
company denied, the correctness OF the
report of the examiner. with the re-
suit that the board rejected the re-
port in its entirety. and instructed the
commissioner OF revenue for Richmond
not 20 extend the tax upon his books
Following This. III. Auditor II pub
lie Accounts. with the approval Of the
state Tax Board, issued written in
S;rucions to the commissioner OF
revenue directinG him to disregard the
action OF the local board and to make
tn" assessments Of The alleged omitted
capital in accordance with the report
of the examiner. The commissioner
subsequently made the assessment and
extension rs directed by the auditor.
CoIHT has No DIFFICULTY IN
HOLDING ASSESSMENT CORRECT
The opinion rendered by Judge Kelly
reads as follows:
We have no difficulty in holding
that. IL the assessment is right in sub
stance it could be upheld as an in
dependent assessment; by the commits
sIoncr under the instructions of the
auditor, without any action on the part
OF the examiner or the local board OF
review. In other words VIC think that
under section SOS of the Code it is the
duty OF tho commissioner OF the rev
eiue to assess for taxation any prom
erty which he finds has not been as.
sesscd for taxation for any of the
previous years within the limits pre-
scr'bcd by that section.
III he makes an erroneous o. an
illegal and invalid assessment the
remedy under section So of the Code
IS adequatc, and the previously exist
ine remedy is cut off by the act Of
February % 1916"
The far-rcaC:iinr result OF tho opin
ION on THIS case is that il states g.
pliciily that tho local boards OF re-
N'tM aye hot empowered 10 throw
aside the assessments OF omitted ,axe:
made by tho examiners Of records Thn
decision viii find a practical appii-
cation. 1t was stated Yesterday i'm
the city of IynchhurE. whore charges
OF omitted taxes amounting 10 annro~
iinateiy S1,ooo.oo0 nave been dismissed
The taxpayer. however. is no, az
fec;ed by :hc opinion in the leas,, lie
SIN has recourse to the Circuit court
OF ms district fo- adjustment
MANY OPINIONS ARE
RENDERED. ny SUPREME COURT
opinions on other cases tried yes
terday arc as follows:
ny Judge Stafford q. White. presi-
wilkcrson vs.. Commonwealth cor.
Poration Court OF city Of Norfolk.
Judgment affirmed
Steward ". Stewart Circui. Court
OF Madison County Decree affirmed
~ W Williams &c Sons, Inc. ". los-
tai Tcl"Era ph-cahlc Company. Circuit
mont affirmed.
itcchi"r's cNccutrix. etc. VS.. Kcnp.
treasurer. for etc. Circuit Court o.
icnrico County. Judgmcn, affirmed.
Casey VS. Walker &; Mosby. Corpora
tion Court of city of Lynchburg. jude
ment reversed
Norfolk Southern Railroad Company
rs. The Greenwich Corporation. e, ais
circuit Court OF city of NorfoiA
Judgment reversed
Virginia Hallway and Power Com
rany vs.. Harris. Hastings Court.
Part II. of city OF Richmond. Judg
mcnt reversed. Sims. j.. dissenting.
by Judge Joseph l.. Kelly:
The j. &. Lyslc Milling Company W.
s. W. Holt & co. Circuit Cour, Of
Elizabeth City County. Judgmen, At
hrmcd.
Turnhuli, ct al. VS.. County of Bruins
wick. Circuit Court of Brunsw lex
County. Judgment affirmed.
Carpenter VS.. Meredith. Circut
Court ct brunswick County. Judgment
affirmed
Commonwealth, ct al vs. The Trcdc-
gar Company. Circuit Court OF city
Of Richmond. Decree reversed.
Virginia Railway and Power Com
pany Us. Holtz. Hastings Court. Fart
II, Of city OF Richmond. Judgment re-
vcrscd.
samuel ct al, vs.. hunters cxccutrix,
etc, Circuit Court OF city OF Norfolk
Judgment reversed
by Judge Frederick W. Sims:
The Chesapeake and Ohio Railway
Company Of Indiana W. National Bank
OF Commerce Of Norfolk. Court of
Law and Equity OF city OF Richmond
Judgment affirmed.
Derrick vs. Commonwealth. Circu,t
Court Of l.uncnburs County. Judgment
reversed.
MopSikov vs.. Cook. iiuSiincs Court
of city of Portsmouth, Judgment re-
vcrscd.
I<illam vs.. Norfolk and Western
Railway Company. Circuit Court OF
city Of Norfolk Judgment reversed.
camp d Mccri W. christie Manufac-
turing Company, Inc. Corporation
Court Of city OF Hopcwcll. Judgment
reversed.
DECISION ~ ANOTHER TAX
CASE - AFFIRMED
Ty Judge Robert Il. I'rcntis:
Dean vs.. Dean. circuit Court Of
city OF Alexandria. Judgment affirmed.
Main street iiank Inc. vs.. City of
richmond. ct al. Iiusiings Court OF
city Of Richmond. Judgment affirmed
Berlin. by etc rs. Wall. ct ais. Cir
cult Court Of city OF IynchubrS. Juds-
mcnt affirmed.
Carter ". Washington and Old Do
az