Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1920-04-16
IRIGOROUs ASSESSMENTS
URGED BY AUDITOR MOORE
OF Revenue Warned
10 Comply With Provisions
Z of State Law.
MUST SWEAR ALL TAXPAYERS
Careful 1nquisition on Incomes
I. Necessary to Get Revenue Due
Virginia, First Auditor Advises
Assessing Officials.

Rigorous assessments of property,
in strict accordance with The law,
q is urged by Auditor c. Lee Moore in
"a circular he is sending 20 commits
sioners OF the revenue for their
guidance In TINS work.
Mr.. Moore gives special warming
against aaphaZard methods Of assess
ment.
:. "a commissioner of the revenue, :
nc says. should not accept from !,
taxpayer the mere statement put
me down the same as last year. :
made out upon the form preScribcI
by law and Is not In accordance with
Sthe decisions OF the supreme Court
of Appeals OF this State The lax
return and. If he does not. the COM
missioner OF the revenue is required
70 make an assessment; upon ;he best
sinfocmatinn he can obtain"
Z Further on, MIR. Moorr says.
Taxpayers are not allowed 10 as
s6ss themselves. hut are requircd 10
make returns and TO disclose to zine
lew OF the commissioner of the rcNc-
nue. their taxable property and il Is
the duty III the commissioner OF tho
revenue 10 ascertain the fair market
value and assess IL
L II Is no "Ncusc Tor ihe commits
e.oner TO say tina; the taxpayer VIII
not make return. 1t is the buSi-
ness OF the commissioner OF the
IL
return. and only after due diligence
has been used by the commits Toner
10 secure the taxpayers return,
should he make the assessment upo:,
The best information he can obtair.
THE law expressly places upon
the taxpayer the duty OF disclosing
All Oh MS taxable property. money
makes him lia-Tc TO the pcnaltics
prescribed by law, and i; is the duty
OF the commissioner OF the revenue
To enforce those penalties by bring
Ing 70 the attention OF tile attorney
fof the commonwealth such failure
OF each and every taxpayer The law
Also makes ii the duty OF the com
10 The attorney for the Comm on
wealth every taxpayer who renders
u false list OF taxable property.
money and income"
note as follows:
During the Year ending December
81, 1912. Increase IN salaries and
wages would Indicate that there are
many unmarried persons. white and
roloTed, whose income exceeded ST.
sVoon per year the exemption al
owed who should be required TO
make an income return and nav iii.
tax on the income ana commits toners
OF INC TeNcnu" should not fail 10 as
certain ana asses such persons
any " ,ax a AIS, pe borne in mind that
United states. governmen; tauno; he
aedhcttu N determining the income
10 DE taxed by III" state Wh.n the
COMMISSIONER applies 10 the tuNp,vrt.
Tor the income return ne shnIiiI = 81
hiin. or her. If an income tax ro,urn
VAS made 10 the United states gov
aiiinmemt' and II this was done 20 he
.tu"cu 10 50" the copy retained So
mat the income assessed for S,,ia
bu.p"ses ihhE %" complete a.td fail,
neih TO the state and taApay,,: ANA
the taxpayer should hc urged 70 -.
MI the information reoui-.I So 80,
may not DC necessary later 10 nav.
MN summoned hcfoyc the examine
on .etoFus or local board OF review.
vi ooI!i, ana probably ;ae grand in~,.
anu 20 nave an examination OF ~
accounts and papers mad" 10 ae..r
"a ms taxable income; ana If conv
snsn,,. ItsusA - not shown ask me
snnSuht OF !ncoir" returned 20 J-nft.1
''a'es an.hoT!ticSf or taNa,fo,