Chap. 395.—An ACT to amend and re-enact sections 2255, 2256, 2257 and 2258 of
the Code of Virginia, as heretofore amended, and to repeal sections 2259,
2260, 2261, and 2262 of the Code of Virginia, as heretofore amended, with
reference to the assessment of taxes. [SB 419}

Approved March 20, 1924.

1. Beit enacted by the general assembly of Virginia, That sections
twenty-two hundred and fifty-five, twenty-two hundred and fifty-six,
twenty-two hundred and fifty-seven, and twenty-two hundred and fifty-
eight of the Code of Virginia, be amended and re-enacted so as to read
as follows:

Section 2255. Interrogatories to be returned by each commis-
sioner of the revenue to the examiner of records.—lIt shall be the
duty of each commissioner of the revenue on June first of each year to
submit to the examiner of records of his circuit all interrogatories of
taxpayers received by him. It shall be the duty of the examiner of
records thereupon to examine and review such interrogatories with par-
ticular reference to the returns of intangible personal property, money
and income, and it shall be the further duty of the examiner of records
to call upon every taxpayer who may not have properly returned to the
commissioner all of his intangible personal property, money and income,
and to require such taxpayer to make return of the same, and for this
end the examiner of records may summon before him by registered let-
ter or otherwise the taxpayer or any other person to answer under oath
questions touching the ownership and value of all intangible personal
property, money and income of any and all taxpayers.

Section 2256. Examiners of records to make report showing
result of Fis investigations.—On or before the first day of August of
each year the examiner of records shall return to the commissioner of
the revenue all interrogatories retained by him for investigation, and
also all returns made to him by persons who failed to file a return with
the commissioner of the revenue on or before June first, together with a
report upon forms to be prescribed by the auditor of. public accounts
showing separately the amount of increase in value of intangible per-
sonal property, money and income to be assessed against taxpayers who
filed answers to interrogatories with the commissioner of the revenue
on or before June first and the amount of the value of intangible per-
sonal property, money and income to be assessed against taxpayers who
did not file answers to interrogatories with the commissioner of the
revenue on or before June first.

Section 2257. Commissioner to assess taxes upon examiner’s
report.—It shall be the duty of the commissioner of the revenue to
assess taxes at the rates prescribed by law upon the values ascertained
by the examiner of records and reported to the commissioner of revenue.

Section 2258. Where interrogatories and answers to be filed.—
The commissioner or commissioners of the revenue in a county shall
file the interrogatories and answers with the clerk of the circuit court of
the county; in a city with the clerk of the corporation or hustings court
of the city, but if the city have no such court then the interrogatories
and answers shall be filed with the clerk of the circuit court, which in-
terrogatories and answers shall be carefully preserved on a permanent
file by the clerk, and it shall be a misdemeanor to abstract, mutilate or
destroy such interrogatories.
Be it further enacted that Code sections twenty-two hundred and
fifty-nine, twenty-two hundred and sixty, twenty-two hundred and
sixty-one and twenty-two hundred and sixty-two, be and the same are
hereby repealed.