Chap. 304.—An ACT to amend and re-enact sections 2215, 2228 and 2229 of the
Code of Virginia, and to repeal sections 2226 and 2227 of the Code of Vir-
ginia. [H B 332}

Approved March 20, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tions twenty-two hundred and fifteen, twenty-two hundred and
twenty-eight and twenty-two hundred and twenty-nine of the Code
of Virginia be amended and re-enacted so as to read as follows:
Section 2215. General duties—It shall be the duty of the State
tax board:

(a) To collect, digest and preserve information relating to the
assessment and collection of taxes in this State and to ascertain the
best methods of effecting equitable assessments and of avoiding dupli-
cation of taxation of the same property; and report to the general
assembly such measures as will promote uniformity of assessments,
just rates and harmony and co-operation among all officials con-
nected with the revenue system of the State.

(b) To exercise supervisory powers over examiners of records,
commissioners of the revenue, assessors of lands, and all other tax
officers.

(c) To generally and specifically instruct examiners of records
and other tax officers respecting the discharge of their duties in carry-
ing out the laws of this State.

(d) To investigate or cause to be investigated at any time
whether examiners of records and other tax officers are performing
their duties in obedience to the laws and the instructions of the State
tax board.

(e) To report tax officers to the circuit or corporation courts
(except that in the city of Richmond the report shall be made to
the hustings court, part one) for malfeasance, misfeasance, and
neglect of official duty or for incapacity, and it shall thereupon be
the duty of the court to summon at its next term any one so reported
to show cause why he should not be removed from office.

(f) To require reports and information at any time from ex-
aminers of records, and other tax officers, which reports and informa-
tion shall be furnished promptly; also to summon in person or by
registered mail before it at any time, to instruct or to procure in-
formation from examiners of records, commissioners of the revenue,
assessors of lands or other tax officers.

(¢g) To investigate at any time the assessment and collection of
taxes in any county, town or city, and when any assessment is. found
to be unjust or unreasonable, to institute such proceedings in court
as may be deemed, necessary in order to correct such assessment by
raising or lowering same.

(h) To do all other acts not in conflict with the laws of this
State which, in its judgment, are essential and necessary for the
complete and proper discharge of its duties and for effecting such
uniform valuations as will promote fairness and equality of assess-
ments and taxation.

Section 2228. Duties of examiners of records in addition to other
duties imposed by law upon them.—In addition to other duties im-
posed by law on the examiners of records, it shall be their duty:

(a) To review the reports of purchases made by merchants and
to report for assessment additional license tax when their investiga-
tions disclose that such merchants have reported less than the law
requires.
(b) To review the interrogatories of taxpayers in regard to in-
tangible personal property, money and income and to report for
assessment such additional intangible personal property, money and
income when their review or investigation discloses that such prop-
erty, money or income has not been reported for taxation or has
been reported at less than the law requires.

(c) To call upon and require taxpayers or their agents or any
person, firm, or officer of a company or corporation to furnish in-
formation relating to intangible personal property, money or income,
and merchants’ license tax of any and all taxpayers; and to require
taxpayers to furnish to them access to their books of account or
other papers and records for the purpose of verifying the tax retums
of such taxpayer and procuring the information necessary to make
a complete report for assessment of any taxpayer's intangible per-
sonal property, money and income and merchants license tax.

(d) To perform such duties in connection with the ascertainment
and report of the value of intangible personal property, money and
income, and of the correctness of the reports of purchases by mer-
chants as are required of them by the State tax board.

(e) To make such reports to the State tax board as may be
required by law or as the rules and regulations adopted by the said
board may require.

Section 2229. Penalty for rgfusal of taxpayer to furnish inform-
ation and access to records to examiners of records touching owner-
ship and value of intangible personal property, money and income
and reports of purchases of merchants. — Should any taxpayer re-
quired to furnish to the examiner of records access to books of ac-
count or other papers and records, or should any taxpayer or hi:
agent, or the officer of any company or corporation, or any other
person required to furnish information to the examiner of records
or to answer under oath such questions touching the ownership anc
value of such intangible personal property, money and income, anc
reports of purchases of merchants, refuse to furnish such information
such taxpayer, agent, officers, or other persons shall be deemed guilty
of a misdemeanor and shall be liable to a fine of not less than ter
dollars nor more than one hundred dollars, and each day’s refusa
to furnish such access or information shall constitute a separate
offense. .

Sections twenty-two hundred and twenty-six and twenty-two hun
dred and twenty-seven of the Code of Virginia are hereby repealed