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The Big Stone Gap Post.
V?L- XXIM' BIG STONE GAP; WISE COUNTY. VA.. WEDNESDAY. JULY 14. 1916. -No. 28"' PutiesofExam iners of Records attorney-General Gives Far Reaching Decision Bear? ing on New lax Law. Itlchinoml Xows-Isaaoi ? The apprehensions of the ex iniiliors nf records in the larger districts Of tin? Stute, who foar I'll ".curtailment or modification of their powers, wore alloyed yesterday when the opinion of Utornoy < lenefal John Garland Pollard on tin- several questions submitted to him wait received liv tin- siati- Advisory Hoard on Tuxat ion. According to thn opinion ren? dered, Major William II. Sunds, examiner for tic liichmond district, and other* of the ox uminnrs who have brought to l:i/lit million* of dullard in in tangibles nut assessed in past . .1 , interpreted the law cor j r.'i tly, and have worked entire? ly within ineir rights und an the Itiw required them In delv? ing far back into different ee I iif board issued tint follow? ing statement for tin' iriforma ti ii and instruction of coihmis sinners of the reyeuuej examini? er? ol records ami loo u I boards i review, after receiving tin' Attofnoy-General's opinion: "Answet ing inquiries from ovoral examiners of records g'iiibo tlii^ board issued circular N'o. i, bearing date June 22, . 1 hi' board Hinte:; that tilt) purport and meaning of that circular was to secure the prompt and proper assessment tiiid collection of the revenue for Lit 16, It wits uot intended! to interferu with, direct or to limit the exercise of any power inferred by soction SOS of the Coda of Virginia, as amended March ->">, ID] l. Acts ;?.<! i, page hi any other statute, upon commissioners of the revenue, ? luuiiuors of records or kuj iinmission or board, to assess omitted taxes for the cur? rent or any previous year as they an- respectively attthorisced to ussess; and which duty they should, of course, perform." At the request of the board, tint Attorney?Qeneral has K'v ? II an opiuiob with respect to this mutter, which is quoted be Gentlemen:?lh response to your request for my opinion as to tint duties of oxuminerB of "ids in the matter of ascer? taining nnd reporting omitted taxes for current and past years, 1 repl) that tin: duties of oxam itinrs of records are defined in ioii fiOS, as amended Acts I'M, page. 486j section H32G I it . i amended Acts 11112, page 571, and section 8320 lb), of Virginia Code 1004; and the net "in create 0 State Advisory Board oh Taxation aud county and city boards of review of assessment*," etc. (Acts 1015, pftgu 161). Taking iii> these UtttS in the order of their passage; It rtppears that section 3328 miters upon examiners of records: certain duties in rela? tion to taxation for current Und pttst years on property under 1 mtrol of fiduciaries and courts! Section 3320 (b) confers on the same officials certain duties as to the taxation of ships nn?l otlfer watercraft. lection 608 confers upon the es iminers of records as well us 'l' mi tins commissioners of rev? enue and "other assessing otH c< r, commission or bourd" 6ht taiti duties in reltition to the ssment of omitted ttixc-\ hut I his geotioii does not, in my opinion, authorize such officer, Kommission or bourd to go ba? il their respective spheres of 'luty as to the taxation of the several classes of property as ^K'li'd them uutler provions statutes. \> in the fourth and last stat? ute dealing with the duties of tmine'r/l of records, to w it: the said act of 191 j, hereinafter referred to a* the new tux law, I attention is called to Section 7,1 defining tire duties of tin- local board of review of assessments I These duties, so far as p'erti juont to tlie present inquiry, may be briefly summarized aw I follows: (ft) To direct the cotntnis. sioner-of the revenue to enter into tin- assessment roll any property, whether real or per sohal, which ta found tu have been omitted. ? 1)' To direct the commis? sioner of the revenue to corrccl any entries found to Im- erro? neous, either as to over or tin. dor valuation, and to cancel duplicate Assessments. (C) To review reports of pur. "?bases Uy merchuuts nud the annual returns of intangible personal property, income and money of all taxpayers "as in id.? required to be matin:" It is apparent that these duties are not separate, distinct und I I independentj but are closely re? lated. Thu board performs the last mentioned duty, to wit: to I review the report of purchases] I and annual returns of taxpay? ers; in order that it may per? form the two llrsl im-iit ioned ?IutM-r*. to wit: (a) direct the assessment of omitted taxes, and - In correct erroneous vttlii aliens aud duplicate assess. rnotUs, In the perforutauee of the hoard's duties to review said reports utid returns, insep ! arable as it is from tin- duty to Supply omissions and make corrections, thu statute pro vides that the board shall have tin-assistance of the examiner of records, who must be a com mission,r in chancery . and who is required by the new tax law to "examine the returns afore said and the records, both State and Federal, with a view of as curtaining and reporting for taxation tlie values to lie ex? tended by said commissioners of the revenue on nil intangible personal property, incomes and money liable tti taxation under the laws of this State." i The bellet" ban been expressed that it is not the purpose of the I new tax law to provide new 'machinery for reaching buck jauit assessing properly found] j to ho omitted. It. is argued! I that the local board of review, and, therefore, its assistant,the 1 examiners of records, must con 1 fun- their latiors to an examine- j tlou of "reports of purchases of 1 merchuuts and annual returns" j 61 taxpayers, and that they have no duty to perform with I reference to taxes wbicii in the course of their investigations; thoy Und may have been nmil ted for past years. There are j several reasons Why such a po? sition cannot, in my opinion, l?o maintained: first, section 7, subsection I, provides that the hoard must direct the assess? ment of property "which is found to have been omitted" ? this language is general, and is not limited to the current year; second, under subsection 7 of the same section, it is pro? vided that the board shall re view reports of purchases and returns for taxation "as made or required to be made.'" It Is clear tbut this provision done not limit the board to returns which have been made, but ex? tends their jurisdiction to re? turns which ought to have been made', that is to say, omitted property; third, the same sub? section, m defiuiiig tlie duties of the, ex a miners of records as to their report to the local board of review-, provides that the examination of State ami Federal records by the examin? ers must be done for the pur? pose of "ascertaining and re? porting for taxation." not prop erty to be taxed for the current year, but "all property lift hie to taxation under the. laws of this Slate'-; fourth, the sama subsection goes on to provide that after the report of the ex? aminer to the hoard and the report of the board to the com? missioner of the revenue, lie "shall assess taxes thereon us if such intangible property, in? come or money had been listed by the individual person, firm or corporation," thus showing that it was contemplated that omitted property should he taxed, that is to say, property which the taxpayer failed to list; fifth, the same subsection also provides that upon the re (Continued on page -1) W. S. LUCKEY America's .Most Daring Aviator Big Stone Gap August 14 W. S. LUCKEY In Order to utTbrd the thou sau.Is of people in this section an opportunity to Bee Mr Luckoy fly, who were prevent? ed from iloing so at the Big Celebration hero bit account rifl the very ruin) weather, the] Athletic Association has hi ranged with this noted aviator to mal;.' two Mights liei ? oil Saturday, August i Ith, and lull particulars will be published later. The machine in which Mr. Luckey flew here on July 2nd and .Ird is still in Big Stone Gap and will remain hero until he Hies on the 14th of next mouth. The flights made hero on the 'Jini and ird were very successful and cue of them was made in the rain, so the tlighl will be made on August nth, ruin or shine. This will be! tin last opportunity von will ever have to see the noted aviator fly in this section. I hurt miss seeing the !>i|iof Death in front of the grand A Surprise Party. Last Wednesday night a number of hoys and girls met at the home of Miss Mary (.'nines. At nine o'clock they all went down to the home of Mr. and Mrs. I). C. Wolfe and gave their daughters, Misses (iladys. Myrtle and Grace, a delightful surprise party. Many games were played, and enjoyable: music was play? ed nil the piano bj Misses Kate Brown and Mabel Willis, dur? ing t he w In lie evening. At eleven thirty refresh incuts, which hud been brought, by the hoys, consisting ol sand? wiches, pickles, olives, orunges, bananas and poaches, were served buffet style in the din? ing room, which tV^s decorated, together with the parlor, with quantities of sweet peas. Those present were: Misses Lautin Marrs, (Iladys Lyle, Lillian Head. Mary and Mar? garet Ourues, -Mabel and Nettie Willis; Thelmu and Maty Baker, Hilda Schneller, Lillian Wolfe, Kale and Matt Brown, ?lga Horton, Lintel I a Johnson, Janet Bailey, Gladys, Myrtle' nnd Grace Wolfe. Messrs. Hr. <i. O. Honeycuttj Sam Nickels,.). K. Johnston, l'uul Martin. Bob Ingle, Herbert Brown, Walter Nickels, Junis Taylor, Pat Hammond and J. \V. Rush. Card of Thanks. Mrs. Hi Frost Litt?, Air. and Mrs. A. P. Litts and family wish to thank their many friends fur assistance, love and sympathy extended them in j their sad bereavement, by the ;sudden death of husband, son nnd brother. Treat Tracho? ma Free at Coeburn. Government and Stale Open Hospital to Save Vision of | Southwest Citizens Suf? fering From Dangerous Disease. Richmond, Yu ., July 10th.? < Mlicers of the State Hoard of Health have just roturued from (Jobburii whore thoj attended the opening of the free hospital at vvhioh the State and tho Unit? ed Siati s Public Health Service an? to center their activities for the treatment and preven? tion of trachoma 'rin- hospital was ready to re? ceive patieiits on July 1st, and is expected Soon to he in full operation. Dr lohn MeMitl le.f the l ulled Stales Public I lealt Ii Sei v ice, ii- ill direet charge of tin' hospital, the ex. peases heilig shared In the I S. Government, the State, and the town uf O?obUrn, which supplied tin' building; 'l ie- opening of this hospital murks the second stage in a calnpAigh which sanitarium, re? gard as one of the most unusual developments in public health during the last few yours Prior to 1013, this contagious I disease of the eye-lids which I often caused blurreti vision and! sometimes lead to blindness was BUpposed to have left America almost immune lint reports bogan to reach authori? ties of cases in the Alleghuny mountains, with the result BUr geous of the 1'tihlic Health j Service were sent on a careful tour of inspection, first through I the mountains of Kentucky and then through Kut-t Teii?OHseo, | Southwest Virginia and Went em N'orth Oarotina. To tlioir astonishment those officers fount! trachoma widespread in certain localities Many old people were praetieally blind; in the advanced and complicat? ed stages of the disease, anil even Children showed si^ns ol beginning trachom t. A hioro detailed inspoclioii made in Southwest Virginia hist summer by Officers of the State Board of Health, in con junction with the Federal Ser? vice, showed several counties to he particularly affected, Representations were then made to tho federal govern? ment for co-operation in the es? tablishment of a hospital for the free treatment of the disease. This appeal wan met with prompt compliance, hut it was deemed best not to attempt the opening of a hospital until slim : nier when the mountain roads would he in a good condition and the people could travel to the hospital without difficulty. Wise county und the town of Coeburn showed lively inter? est in the proposal to open a hospital and generously co op. crated in the enterprise by sup? plying n suitable building. Ar? rangements ItttVO now been completed, tho hospital is open? ed and trachoma patients will be given the best treatment, under trained surgeons of wide experience, without any expense whatever. In addition to the treatment of cases, the State health au? thorities plan that the new hos? pital shall carry on a campaign of prevention Trachoma, it is staled, is communicable, The pus from an infected eye may tie carried by towels and the like to the eyes of others who develop this disease. Dr. Me Mullen and his assistants will emphasize these facts and will distribute literature especially prepared by the Federal gov-; eminent and the State Beard [ of Health. BOND-BRUCE. A beautiful wedding was boB omui/.cd in tii?> Met bod ist church at four o'clock, Tuesday after? noon when Mi.-s B?hle, the at? tractive daughter bl Mr. and Mrs. R, P. BrUCe, of Wise, Va., became the bride of Mr. Napo? leon Bond, a young attorney of Ihis place. The altar was most artistical? ly decorated with arches of rhododendron and a profusion of ferns and cut flowers. The bride and groom stood directly iiinler a wedding bell inadti of bride's roses. Just ns the clock pointed the hour. Miss (ir.ice Andrews bountifully gowned in white or? gandy . wenriug a dainty Mary Stewart cap Of lace and pink roses, t ang in a sweet, clear so? prano voice. "For1 Sou''. Al? oe, t before tie- lust straius nl the song bad died away, the or gnu at which Mrs. Malcolm Morrison presided, pealed forth I he familiar straius of Lohen? grin's wedding much, when Messrs Bay burn Llewellyn und Kl her I Lipps came down the aisle, taking their places on I cither side of the chancel rail. I The little Mower girls were, Nlinnio Lipps, Bubble Fulton, I,od a Hay burn and Lola May Stephens. I hey looked like lit tie fairiCH as they tripped dow n the aisle, almost hidden by the profusion of llowers thev car? ried. Master Jeti. < larpeuter, of Kentucky, was the little ring bearer lie came next, bearing the ring in a lily. I'he grooniBinell were Messrs. It. s. Graham, of Norton, Vat, \l. M. Long, of Si Paul, Va., and Bob..it R Barker and (leorgo Morton, of Appuluchiu, I'he best man was Mr. B. T. i'lanaiy, of Norton, Va., and i In- bridesmaids wer,- Misses W illie Banner, Florence An? drews, and Nona Utile, of Wise, and Miss /.olio- Mai tin, of Nm lon, Va. I'he maids wore exquisite gowns of white organdy und la.'-- w ith pink butterfly sashes. They wore dainty .Mary Stew? art caps of lace and pink rOSOB, and carried arm cluster boil qui ts of Richmond roses tied with pink tulle. Next came the maid of honor, Miss Louvouiu Bruce, sister of tin- In nie, charmingly gowned in u while creation of I leorgCtt? crepe and lace, carry .ng an arm clustor 1.1 pink roses tied with white tulle. Immediately following tin' maid nf honor, entered ilie groom witli the best man. Mr. Rj T. Fiauur-y. I The bride entoredj the church | leaning on the arm of her fath? er, who gave her away. She won- an exquisite gown of crepe met. anil a veil most becom ingly draped with oratige blos? soms. .She carried a shower ho qtiel of brides roses and lilies ..t the valley. The vory impressive- cere? mony was performed by RoV. I'. VV. I ?ein. pastor of the M K. Church, South, of "Wise, Va. A delightful and informal re ception was held at the home of the bride just after the cere? mony. The bride and groom were the recipients of numerous and beautiful gifts showing what a host of friends the young peo? ple had in this community. 'I'he happy couple left on lie eight o'clock tram for an ex? tended northern tour.? Wise Virginian, DICKENSON COUNTY , NEWS. Freeliug, Va., July 10.?Rain has fallen here almost daily for more than a week, inconse? quence of which no farm work is being done. Most of our far? mers have been ''laying by'' corn. With another week's la? bor the work w ill be practically done. Corn has gained several points during the past few ttays. Wheat is about harvested, and the crop is reported fairly good. Considerable interest is being taken in the affairs of tho pub? lic schools. The schools are to be let to contract earlier than usual (or the present fiscal year, the 1Mb having been ti-\ed4upon a* the date for that purpose. Some of the school buildings are to be remodeled, und addi? tional rooms made. There i.' a prospect for a good berrji crop in this sectiou. Blackberries und raspberries are to be found In all waste Heids, and along the roadsides in many places. There aro said to bo huckleberries in the mountains, though they ripea later The question of budding a road from this point to Jenkins, Kentucky, is being discussed, though no definite steps have been taken In the matter as yet. Jenkins Is the Consolidation Coal Company's mining town, situated in the famous Klkhoru coal field, ami is the terminus of the Sandy Valley and Klk? horu Railroad. The distance, its the road would run, would be about ten miles. Al? though the proposed line would cross Cumberland Mountain, it is said that the rout... is practic? able, anil that it could to; mud* .in Q very fall grade. Men's Singles Handicap Ten? nis Tournament. The President's Cup Tourna? ment in Men'? Singh's Hundt cap will be held on the Club Courts, July 17th to August 1st, l'.U5, Kntriws must be turned into the Secretary not later than July lCth, 1915. An en? trance fee of fifty cents will be charged each player participat? ing Only club Members ure eligible. Balls for tournament play must be furnished by the playcri Che handicaps will he drawn by the Ranking Com? mute.! and posted on July 17th. The Minus System will be adopted for handicapping The greatest handicap will be Scratch ; the nextgreutest hand? icap will he one-half Of fifteen, or fifteen in every other game and soli n Several members have re? quested a Meu's Doubles Club Tournament, ami if there are loin er more ? ntm i for Metra lioilhlea received on or before July loth, there will bo a Men's Doubles Unhapdicapped Tour? nament played *ut the same time. There will he no entrance fee fot the Doubles Tournament and no prizes for the winners. Both of the Club Courts will be reserved for piny in this Tournament at any time matches are up and player? in these matches are waiting. Send your entry to the Secre? tary promptly. YVorMty Work. Mr. 0. A. Brunei- is circulat? ing a petitibh this week direct? ed to the Virginia-Tennessee Telephone Company, with head? quarters at Roanokej asking that Mrs. U. E. Banks be ap? pointed manager of the local exchange, to succeed her hus? band, who died recently. The petitiea is being signed by .?very patron of the telephone exchange ue rapidly us they can he Been; and the signatures at? tached tu the petition represent the earnest desire of each. Mrs. Hunks is a very capable woman and deserves the ap pointrnent, which The Virgin? ian siucerely trusts will bo made. Shortly after noon .Thursday Mr. I'm net- had secured one hundred and thirty name* to the petition.?Abiogdoti Virgin? ian. Physicians1 Reports. Those for June Typhoid Es? pecially Requested by State Board of Health. Richmond, Vs., July :oth.? I lu an effort to get the exact fig? ures for ty phoid fever in the jStiito during the month of Juno, witli the least possible delay, the State board of Health to? day issued a special request to I physicians to forward June re ' ports itmsediateiy.