Newspaper Page Text
Duties of Ex?
aminers. roiitlnocsl fluni page l quest <>f the; examiner of rec? ords the taxpayer should ln> summoned before the board to answer on oath such questioua aft niuy he propounded by said board or the examiner of rob' ords. The chief purpose of this pro vision seems to hi- to allow the examiner of records to put thej taxpayer under oath ami re quire him to disclose omitted I property. There would bo lit-1 tie reason to put him on the stund and Question him as to property he had already return? ed, because valuations could usually he proven by third par? ties, while undisclosed or omit ted taxable property could best I be discovered by questions pro-] pounded to tin- taxpayer him? self. In this COUnoO'iou, it would be well to note that in none of these various provisions with reforenoo to omit tod taxes is | language UBod limiting lie op eraliou of the new lax laws for current ye.if There being no such limitation in the law.it should not be placed there by construction, especially when we bear in mind the result of such a construction It would mean thai the GeUural Assem? bly, in adopting a new lax sys tum'] Intended to provide a less etllrient rystem for the collec? tion of laxes which OUght to have I een collected in the past than for collection of current tuxes. Such a construction would moan thai it next yeui the examiners of records should, lu pursuance of their duties of investigation, discover that this year or in past yours the Stub hud not received luxer, to which it was entitled, then the exam iuer is relieved pi all duty tore; porlthesaiuei.il taxation. To illustrate, suppose thai hoxl year some large merchant should decide to retire from business; and cbhveyud his real estate, business und intangible personal property to n third party, the iuatrumcul el con veyapce being placed upon record; the examiner of records, in pursuance of his duties ns defined by statute. ttiids the conveyance on record discloses that the merchant owned a tthrice.athount of taxable intan? gible property w Inch had ? hc ip ?-d taxation, ami that the eon siderution for the conveyance of the business was so great US to SllpW clearly thai llie merchant's returns >.f purchas? es in former years wore grossly below what lln-y should have been: then, if the duties of the examiners of records are limit to the current year, in such a case aw that above stated, In has no duty to perform in re? porting th>- merchant for taxa? tion (or past years. it is not;BUmcient to say that the commissioner of the reve? nue has authority to make uucll investigation and to assess BUCl taxes, for the very purpose ,>l giving the examiner of recorih u function to perform with rof erence tO the tax system, an. putting upon him a specialdttl) nf examining the State am Federal records, was upon tin theory that the examine! a records, being a cbmmissiotiei in chancery and usually a law. ?t v ?r tjttt .f'.?T!tr.?r iir.tr sac c i u 1/ I Your Eyes s Do Not Strain \ K A 3 by trying to read by poor litfht. Why not m. find out what electric A w 't b- lights will cost? They A are safe, clean, no f: trouble or worry and jjj easy on the eyes. A k"' ft t> We will wire your A tr A *? house on easy terms. * jj Investigate. [\ B _ A I Powell t allev LightS I & Power Co. ft Big Stone Hap and t Appalachla, Va Now Well "Thedfotd's Black-Draught is (he best all-round medicine I e?er used." writes J. A. Steclman, ol Pattonville,Texas. "1 sullered terribly with liver troubles, and could get no relief. The doctor* said I had con? sumption. I could nut wolle it all. Finally I tried THEDFORD'S BLACK and lo my surprise, I got better, and am to-day as well as any man." Thedlord's II I u c k - Draught is a general, cathartic, vegetable Hvet medicine, tliul has been regulating IrreguUri tie* oi the liver, stomach and bowels, lor ot i; ro years. Get a package today. Insist on the genuine?Tnedford's. 1: yorj was familiar with records, especially tho court records and accustomed to examine Un? sinne, and, therefore. In II. i III ted to bring to liglll laeis dis? closed b\ t he records. I do not believe t hat I lie < ion-1 oral Assembly, in creating a new lax s\ stem, intend, d that 8UCh HyfltOtn should lie less ef fective in the importanl matter of collooting omitted taxeH for past years or those which may hereafter from time to tune he omit ted , than it has pi ov ided for collection of current taxi Noil her the languuge of tin! statute hOl lie- general policy I of the law to penalize tlltlKC I who evade ta.xatioo will per-I mit me io place tiny construe | tton on the new tux law which I would'prohibit one of ihu olli-| cials connected with the tax department of the State from reporting for taxation 11)0 I who, by accident or design, have been able to ovatlo for any past year thbii nist share of the tax burden. My conclusion, therefore, is that under tin- now tax Im. 'i the examiner of records in tie course of the examiiiUti.I tin- annual repoi is ol pill elltt of merchants ami return - taxpayers, and the examination of State and Federal records in I connection iherowitli, Should discover any omitted taxes, ? whether tor current or pasi years, it is his duty to rejiOrt the same to the local board of review, who must review and! correct the Same if necessary ,1 ami in turn report to ilia coin inissioner of the revenue, who' is required to make asi.imOnl in pursuance of statute. Respect f ully. (Signed) .litllN IIAKLANII I'i H.I.AIII?, Attorney Gonortil of \ irglnin Tennessee Official Wins Long I Fight. .). \V. Seaton ol Liiideh, t llerk of the Circuit t'otirt of the ! Twelfth Judicial District of Tennessee, was for years a suf? ferer from stomach troubled in purl :i result of his confining work, lie tried doctor aller! doctor. He tried medicines j without end. ? Ine dtt) he took a dose of I Mnyr's Wonderful Iteuiudy. ' He wrote "Your medicine is the best in I the world for any forth of slum ] licll trouble I am glad lo sa> : that after taking the full treat-; men I i feel that l am well. " I had vary ro> ore pains in my stomach all the time i mo bottle of your medicine did nie ton times as much good as all the doctors' modi.-ine thai 1 took for two veers My family physician told me thai I would never be any belter today 1 mil well. 1 have gained twflli tv-livc pounds." Mnyr's Wonderful Remedy given permanent results for stomach, liver ami Iiitoslinnl ailments. Hat as much and whatever you like. No more distress after eating, pressure of gas in the stomach ami around the heart Gel one but? tle of your druggist now and try it on an absolute guarantee ?if not satisfactory money will be returned.?adv. Me- Gordie Lee Mullins, who has been vikiti11 her grandpar? ents near Kroxvtlle for the past month, returned .to her home hore Monday. Miss Nota Collier, of Stonegn, was the Ktiest of .Miss Ruble Klunnry Saturday ami Sunday, Mfs. 1-'. Ncsbit, who lias been visiting her sister, Mrs. It. A. Dobbins, returned to her homo| in Ronuokc Tuesday. \V. A. Btisqlior returnedTuobl duy from Washington, I?. C, where ho spent several days visiting his wife. Mrs. W. A. Jones, of ICastl Stone Gnp, was shopping ini town Friday. Missis Alice and Uru IHeonor, of Middlcsboro, were visiting friends in town K"i iday. Mr. and Mrs. CUbiiie spent ilie week eiid with friends in Bristol Dr. Briunflold, member of the v Irgihin State Board of Health, gave .1 mos I interesting and inj structivc lecture at tin' Baptist church Krida) night. Mil- I. M miens has as her Esserville Notes. ii und mother, Mrs of II itzurd, K y.. npoiil a i isil um M i s. Sleiiip's sis i; molle Wells came up niton Sunday and spoilt with her parents Mr. fit little gr<l.hildren, and William Nickels, of Kuli 11 aimoil. Slio is 1 Mis Mollie Kink ait spent a row hours in on Sunday night. Kh'i I'.itrroti alul two dchildreh, Misses Janet 'v and Ituth Bun mi. and filter, Mrs Hallih A Bailey, tig StO111) < iap, wore tin 01 Mrs. .1. A. Uillonwnt Shower for Miss Bruce. A delightful event of thopnsl Wenk was tin- linen shower for Miss 1 tuble linicn, given at the horiio of Mrs. N B, Dotson, Wise, Vu.j Thtirsdav nfternoon, by Misses Nona Hale, Florence Ainln v. . . Willie Banner und Grace Andrews, who are to as i-i ttt tin- church wedding of Miss BruceJ to Mr. Napoleon Bond, on Tuesday. The uphcfouB Dotson homo lent itself admirably to the oc casiohi its elaborate floral decorations under sofl lights from many pink anil white ta? pers it ii (I hooded eleetroliers made it a veritable fairs land. In the hall, bowery with a profusion of ferns ami rhodo? dendron, wan siutioucd the re? ceiving line; Miss Bruce, Mrs. B, I '. 1 lotsdn, M i s ( (race An? drews, Miss Nona Hale, Miss Willie Banner, an.I Miss Flor? ence Andrews, who received the guests and made them wel? come in truly hospitable stylo, after which they were invited to the real of the hallway, where a refreshing fruit punch was graciously dispensed hy Mis. I? K. Lluwollyn. The library was adorned with f. l ns and rOHOS, where the guests lingered while an exqui? site program of songs WAS ten? dered h.\ Mrs. s. c. Graham, Mrs. T. (i. Aldorson, Miss Grabe Andrews, ami Mrs. N. F. llix". Followlug this, the fold? ing doors were thrown open and tin- gtioste ushered into the parlor, while the ^ttest of honor was led to u throne, whore, un? deran uuihrella of pink, she wan hterallj showered with beautiful pieces ot lniuu, the exquisite Workmanship of which oore testimony to the nimbienes8 of lingers anil hub iis of industry <>f her throng of friends. Lit the dining room, where a tust, f?l arrangement of ferns and Bweet pens made au effect of daintiness, a delicious ice course was served, during which time music on the Vic I trola, operated by Master Carl Hamilton, made further appeal I to the (esthetic emotions ?Ro . anoke Tines. Cooper Tells Why Tanlac Is Popular. Because ttie Preparation Con? tains Real Merit, He Says in Statement. I "If I hove been stii.ssful with Taiilac," says I.. T. Coop? er, "it is because the prepara? tion contains real merit. " I'tinl'tc is the result of many years Of arduous study by my principal chemist. In fact, the two of us have carefully watch? ed its development from the be; ginning of the experimental tests to its present high state of onieieiiey. "In east s of eatarrhal all'ee tioiis of tin- mucus membranes, Stomach, li v. r. ami I: idncy com -1 tug so far discovered thai will I equal tin- action of Tanlac. "I'.ver ami anon someone] suggests Bouiethitlg that may I tend to belter our conditions, whether it may uppdrtuiti to! our health, our business, or our fore, I.ii my pleasure tins' time to offer to tin- world Tan-; "When I eant'e to Louisville,j I slated thai the success of the I medicine Would l? us gruul Iii this city as it w as elsewhere. I offered Tanlac upon its mer-l its. knowing lull well that il j properly tested. " The success the preparation I has achieved here in LoUisvillel is ample evidence that iny con tidenci' in Tanlac is well placed. "A large percentage of ybur best people are now using the preparation, and tliey are daily testifying to its excellent worth j as a medicine of exceptional [value in instances of catarrh, I stomach, liver, and kidney de? rangements, nervous debility, and in eases where a superior ' I is trio' that the demand for Tanlac has been large, hut no larger than I had expected. Louisville is only awakening to an appreciation of the full val? ue of such a preparation, Tan lac's Success in your city will he even greater.'' Tanlac, the premier preparn tion, is being introduced in (tig Ston. (lap by Mutual Drug Company, ami in Norton; Vn., by Norton Drug Company. IN MEMORIAM, Was patient, hard working and devoted to : I through all hoi i.io. year* ilmlwoiihl I nineteen in..ntl.? sin' lufl'orcd, and fought tin life. Her wonderful p.iti.ii.f was jwith lior. always oliei rful an.I over I thoughtful of other |*eo|tte'H eoriifbrta to I tin-i n.1 s|?. talked freely of dratli, ami I wax anxious to be released from nil Iter I siiflerhig Ii waa her eanic?t rennest tlmt liei family would not grieve, imi I rejoice ovei hoi (ituwing away. I D?ring hei H?gering lllueas her family and loved oiii'n left nothing undone that I they could do fix nor recovery! hotahe ! had already lived hci allotted time, ami Our Heavenly l-'atlii'i said "t.'.mii- Ii..n.*? j and o'sl 1 To our sorrowing loved .uns ito would [>?y: ''Weep riot; she ha*only out atrip i |ssl you in the race, ami -.nur day u yen I are laithful. you may meet tier in tin land whi r.- there will bu uo more good-byes.'' !..; us in.? in (iibnilaaloii to our I'ath er'nwlll .m.l !.'. i.s have, thai faith that 'can say: ? Tho Lord give, and tho Lot luu Laken ?W?y i blessed he the nanMyoT tlm Lord ': Km ..l the ?hadowlau? Into thosunbbluo, (Momllvs?, eternal* Hint Cadon uol away; s.iitty nut temlcrlj >le?u? bath raited hoi II..in.', trhere the ransomed arc gathering today. A Krleiid Card of Thanks. Wie desire to express <nir heartfelt thanks to the people of Kast Stone Gap and stir rountling country for their kind? ness, help and sympathy dur? ing the long Illness and death of our dear wife anil mother. Lewis Hood and family. notTck. The regular state Teacher's Examination will bb held at fool.urn on Wednesday,Thurs? day and Priday, July 21j and :':'<, 10J ? . beginning at 0:00 a. m . mi Wednesday; the-list. .1. N 11 illmati, Div. S?pt, NOTICE 1 ? ? J. C. CAWOOD blacksm ithing Big Stono Gap, Va Wagon and ?oKg; work A Socially, i im. an lip to-<Ut? Machine fortmOIng mi Itubbcr Tire* (Mlwork stveo proi0|>l attention DR. THOMAS F. STA1.F.V Rof ractionist. I rest- diteasei id the Eye, Kar. Nose and throat. Wilt bo iu AvpalacVia KtltST KKIIiAi in each month until :i I'. M. _BRISTOL, Tr.NN.-V. D. F. ORR, i ?10X T I8T. big stone cap. - va, nttice in t'ollj Building. OJIM Hi'it-?1 to i-J a. m.j 1 w 6 p. m. Nov. ?a um LEAVE N?HTO N'?Bilft a. ,'? u, Lyuchburg ?ml interimi i , Huns. Pullman aleopei III Philadelphia vi? llagei Pullman alec per Knanoki mood and Norfolk, Ala. at liluellold with tr:?il!> w . L'ullman aleepei to i Im Ii i lolumbun, LEAVE NORTON J 80 p North, Baal a?d West LEA VE IIKISTOL Dully 0 I for K.vtt H.vlfnnl, Uuauoki bonti rVteraburgj Kiehui Norfolk: I 'ul I in in I'arlni i , Itiohniond, Pullman uteri., i;, uokll I" New Volk \ .:i II , mill llarrlabiir?. o:0U p. in f.>r Norfolk ami int. poluta, Pntliuan Slwjiors in 1 ;i|2 |>, in. ami ? *i.*i 1?. in iMmltc trains with pitllnnin sleepc Ingtou, ll.iltlnioro Phil uti New Vom vi:? Lyiiehburg 11 .. mako hical atoiw. IM., it in. dally lor ?11 poll i flriatol anil l.yitcliburi! tin <AL & MASTE11S loneral Blacksmith Repair Work. ENTIST Or. .1. A. Gilhior Physician and Surgeon Bit? Stono (Jap. V.i MAYO CABELL Attorney at Law, Doctor W. A. Bakoi Bit; Stone Gap. Va. Residence Phorie 72. Office i'hnot -i UNlVERSn Y OF VIRGINI/ lliaJ iii Public School Sislcni ol Vlrfiaii I C6lle|c.Oradaale,Law, Mc.ii.iiu' ' . ? DR. G. M. PEAVLF.H Trents UIhohhoh of Iii? Eye, Car, Nose and Throa BK1STOL. TENN. vVill bo In Anplanchla I run Krldny in fclauh Month. atrit-an-1 FOX & PECK. Civil anil Mining Engineers. BIr Stono Gap Va. Harlan.K< Report? ?ml natihiatea on t loal anil I bor I.?mU. Pcalghauil Plan* of dul - ? oke Plants, hand, Hnllro.nl ami y> Kiiitliieerliig, Klel lrie llluo printing. C. R. aUILLEP \ eterinarian AI'PA LAC HI A. VA W. S. MATHliWS, A'i TOKNKY-AT LAW Mlice on Kirst Floor Interim.n! Hili'.illi UlK Stono Gap, Virginia V. & S. W. Railwa In Ellecl Februar) 15th, Ml JI.EAV l> lltfi STON E RAI' No 3 dally W:05 a m. for Urtatol a>"< teruiedtate points. Pullman iln l.otiWiiilc to iliistol < .icela I N. A \V. for poilita Eaat and Son for points rfoutlj and Wcat No, :idaily, except Sunday, Ii n > for si! Oharloa ahd IUI ?? ir in?d I points. No I dally, except Sunday, K.17 p i" iiristoi anil Intermediate polfils t nu ts with N. A \V. for point* I Coriueola at Itoocaaioti (?ap 1 train No. s for hull's Lap, Itoji villi) ?ml inter mo.Ii.He pol II til Koi additional Information npplj noniest Agent or \V. E. ALLEN, ?caer*l Paaacugot Agei KriMol, 1