Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1918-07-07
State MAY PUT LIMIT ON
OMITTED ASSESSMENTS
Oscar l.. Shewmakc Upholds Consti-
tutionality Of Three-Year
Tax Act.
HAS BEFORE EXERCISED POWER

lctS similar to Ono NOW being AT
tackled Have Been Passed at Least
Five Timcs-Statc Must Assert
Its Claim
According to an exhaustive article
on the subject in the July Virginia
Law Register, by Oscar l.. Shewmakc.
general counsel for the State Corpora
ton Commission. section sos of the
Code. as amended by the last Assembly.
witch limits the time for assessment
ii omitted taxes to three years. is
conditional According TO state Audi
tor g. Lee Moore, this article settles
the question so conciusively that -
VIII forestall tho anticipated food OF
cases base: upon the alleged uncon-
stitut!onality Of the section In que,-
ton. BY act OF 1916. omitted taxes
could be assessed as far back as 1908.
but the section In question, as amended.
limited that time to the three years
next preceding the year in which the
proposed assessment IL to be made;
which in this year limits tho retroac-
tive effect 10 1915.
1t has been suggested that this act
Is In violation OF three sections OF the
Constitution: section 1873, which directs
that all property shall be taxed: sec
ton 1873, which prohibits the exemption
from taxation OF any property not
specifically declared exempt by tho
provides that no statute of limitation
shall run against any claim Of the
State for taxes upon any property.
and that the failure TO assess property
for taxation shall not defeat a subse-
quent assessment OF such property.
LEFT TO LEGISLATURE
TO PROVIDE METHOD
ut will be observed" SAYS Mr. Shew-
make In answer to the first conten
t!on. that this section not only re-
1uires that property Of every class shall
be taxed and the taxes made uniform
as TO the same class OF subjects. but
also that all taxes shall be levied and
collected under general laws. Section
les Is not self-execu,ing. and the
trainers of the Constitution left it 10
the General Assembly to provide laws
both for the classification OF property
for the purpose o! taxation and for
levying and collecting such taxes AZ.
In the judgment OF the General Assem-
hly. should be fair and necessary.
Therefore, when the Genera! Assembly
provides limited time within which
property may be assessed such enact
ment Is only or such general laws rs
the framers OF the Constitution had In
mind when section l5S was formulated.
Section sos, as amended. does not ex-
empt property from taxation. hut hNcs
the period within which property way
be assessed. The lazy Is general in its
property is assessable." Commonwealth
against United Cigarette Machine Com
pany. l20 Virginia Reporter. page 1856.
AZ 10 section ls3 which says what
property shall be exempt from taxa
tiun. much OF what Is said of section
IcS Is applicable says Mr.. Shewmake,
without repetition. section SOS creates
no exemption but merely prescribes
the time within which all taxable prop
erty may be lawfully assessed. 1t is
the policy OF tho law 10 put at reast
stale demands OF whatever character.
This applies TO taxes as we'll as to
other matters An exemption such as
section 1873 OF the Constitution prohi-
It's. and which Is regarded with extreme
disfavor by the courts in every jur!s-
d!ct!on. is one which amounts 10 an
unjust discrimination resulting in
disproportionate distribution OF the
public burden"
STATE HAS EXERCISED
POWER FIVE TIMES
Mr. Shewmake says: The power O.
releasing or relinquishing claims Of the
State for taxes not paid in due season,
whether by direct legislation or by act
fixing date beyond which the taxing
officer may not go back in making as
sessrent collections has been
claimed by the General Assembly for
many years and has been exercised At
least Ave times in the history OF this
Comm onwealth. by act of March 10
1872, page 90 OF the Acts OF the Cen
era! Assembly for tho session of 1891
80; by act approved June 90, 1870. chap
ter 80. section 20. Code OF 1873; by act
approved March II. 1854. page 49s. Of
the Acts of the General Assembly for
lNSa-s+; by act approved March &C.
1886. page o34, Of the Acts OF the Cen
eral Assembly for IsS5-S6, also section
236. Code of 1857. and by act OF March
%, 1916, page S26. It was by this last
act that the time for assessing omitted
taxes was limited to 1903. 1t is the
sixth such law that limits such assess
ment to the three years next preceding
the year Of the ascertainment
Respecting the section that forbids
statutes OF limitation against the "clasm
or the State for taxes" Mr. Shewmake
contends that claim OF that character
would have TO be supported by an as
sessment. made within the time and
In the manner prescribed by the stat
ntes. "a regular and timely assessment
Is prerequisite to the right of levy
and collection" he asserts, with an ar
ray or citations. is essential to such n
claim as would conflict with section 173
or the Constitution: which, in the light
or the recent amendment to section SOS
or the Code. necess!tates the assessment
to cover not more than three lapsed
years.
PYTHIAN RALLY