Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1918-07-31
SANDS FILES ANSWER
WITH STATE TAX BOARD
Says Board Has No Right to COM
mand Him to Violate His
Oath of Office.
SAVED MONEY TO TAN PAYERS
Made Assessment for 1915 Before 1t
Should BE Barred by Limitation.
Question of 1916 and 1917 Omit
ted Taxes Can fsc Taken Up Later.

| Should BE Barred by Limitations
Question of 1916 and 1917 Omit.
ted Taxes Can fic Taken Up Later.
No action was taken by tho state
TAX Board yesterday IN the anticipated
hearing OF Examiner OF Records W. II.
Sandss reasons why he assessed over
$2oo0.ooo taxes against tramp corpo-
rations. those chartered in Virginia.
but doing no business within the State.
Examiner Sands failed to appear be
fore the board. but submitted a com
munication to the board by his broth
cr. Attorney y. H. Sands. e. Il. Car
nett chairman of the state Corpora
. ton Commission. who is n member of
/ the Tax Board. autographed tina. he
was unable 10 return from Washing
/ ton to attend the meeting. The result
was that Governor Davis and Auditor
/ Moore. the other two members of the
! board. sealed. without inspection. the
/ communication from Examiner Sands
and companion communication from
John &. Minor chairman of the Local
! Board of Review. and postponed the
matter till Thursday at noon when a
/ full board can take up the matter and
! dispose of it.
Examiner Sands in his communica-
ton stated that he performed his OIL
cial duty and that he concluded the
prime reason for an explanation was
that it might become n permanent rcc-
ord for the Tax Board. He then con-
tinucd that he was pleased to state
| the facts. which disclose nothing new
| except his statement that he would
not have been deferred from filing his
report even if he had received the Of
hcial notification of the Tax Board be-
fore the time of the report In
this connection he stated that TO do
so ne regarded as plain duty. He
sara The Governor and the Tax
Board arc creatures of the law and as
much bound by the law as the hun-
h!est citizen. The State Tax Board has
no right TO command me to violate my
cath OF Office and TO disregard the
plain mandate of a law interpreted by
It's own law officer"
COULD NOT BECOME PARTY
TO Loss TO TAXPAYERS
Major Sands stated also that he could
not become Il party TO tho loss =, the
taxpayers Of Virginia OF so much
money by obedience TO an obviously
[ Illegal demand" II will be rcmcm-
hcred that tho tax coming to this city
] amounts 10 almost 100000. while tho
/ stat" secures over Sl.5CO.0oo Major
/ sands took tho position that if ;nc as.
/ scSsmcnt Is wrong II can work no ul-
I innate injury 10 the state. city Or as
sossod CORPORATION. He then added:
'f. on the Other hand. the m inr-
| iiN OF your board vr>ug IN This
! second position and I had under such
erroneous interpretation failed to MAKE
I my assessment at all. then IL. .nxpay-
I '"s would hc faced with a lcss Of more
d imam SHooNooo. for which there would
T." n" remedy. have at Least pre-
'crvcd for Virginia the subject mat
Ter o: tho controversy and given hnr
/ q day in court. Who can Justly com
| Tlain ot this?'
II will be noted that tho asscssmcn,
was made for tho year Of 1915 on.
/ when the examiner had the right 4,
I assess for three wears Tho law bv
act ar March -. 1915 which went into
effect lmm"diatcly limited tho assess.
mont omitted taxes TO the three years
next preceding tn. year of tho assess
ment. RN assessing for the year of
! 1919. that years tax is saved while the
! taxes for lHl6 and 1917 could have
neen' but for prohibition. which wen
/ mo effect June 81, 1918. assessed mex
year. II would appear from tina;
situation that Major Sands was At,
tempting 10 save the ono year before :,
was too late; and that If the act %
March - should prove unconstitutional
/ " would Yet I've time enough to assess
| Tor the next two years
CALLED COVER NOR.S ATTENTION.
TO INJUSTICE Or ACTS
/ In reviewing. the facts. Major San;.s
stated mat the Tan Board had first in
a''uctr" MN t" proceed with the as
SeSSmcn'. and that he received no Of
hclai notification to the contrary lin
ait"r h" had flied his report, He aI.,
! stated that he called the Injustice nj
4 INC act which stopped the assessment
| ~ '"N@S against tho incomes and in
] Las Lf
! attention OF Governor Davis before tbs.
I tr' passed the Assembly. but that tha
/ Governor failed 10 reply Uc stated
/ mat he understood then that tho hiii
! ma the support of the Governor Mr.
Hah"S men adds that he asked the adj
W.. "I INC Tax Hoard on March 10
n rs TO proceeding with the assessment,
ne states that on May s. Oscar T.
/ Sh""mhk". then attorney for tn. Tax
/ ''"aFd. advised him that he could ami
Sho"Ih make the assessments for the
80" 1919. which he proceeded TO do
| re 'hch refuses in the communication
( I" ackn"wicdEc any notification of the
/ resembling order till after the rcpor,
H"d bc"n made, evidently discounten-
"hcihS any oral word he may have re-
I 'ciFed OF the action of the board on
/ June 3.
IN long paragraph Major Sands
men goes into the psychology of the
| Governors position respecting the row
| chuc OF the state and the stormy de-
n"tcS OF The General Assembly over the
appropriations that should be made for
INC institutions of the State. He
quotes In his statement the Governors
letter OF summons and the letters of
counsel from Attorney Shewmakc to
, MIN.
nat the result of this controversy
/ VIII he is hard TO guess. The law sayy
the Tex Board has the right to remove
/ examiners Of the records. apparently.
without cause. The contents OF th,.
letter from the Local Board OF Review
are not yet known.
FOR WAR SAVINGS
superintendent and FOrcmcn OF Lnrge
Enterprises to Meet Next