RYAN'S CONSTITUTION IS HELD UP AS AN EXAMPLE
At the State's accounting offices yesterday, Mr. Ryan's straightforward conduct throughout the whole tax controversy was held up as an example for other citizens of Virginia to follow. From the beginning, he made it clear that he desired to be treated as all other citizens of Virginia are treated and authorized his Virginia agents to give the Investigating tax of interest free access to all records. With the assessment made and the question of the term of back assessments settled by the Legislature, prompt payment followed. The collection of the Ryan taxes, it is believed, will encourage individuals all over the State to make full and fair returns of their omitted intangible in the knowledge that henceforward the State will pay no favorites. Examiners of records in all the districts, under the amended law making them answer for the Tax Board, will be compelled to enforce the law thoroughly and impartially, and large revenues are expected to flow into the State Treasury from intangible property brought thus under taxation for the first time. Until the creation of the first short-lived tax Commission by the Legislature of 1910, little active effort was made to bring to light intangible personal property which the owners had emitted to declare. Most of the revenue from this source was derived from taxing of fiduciary property uncovered in the settlement of estates. 