Minutes of the Grayson County, Virginia Local Board of Tax Review 1915—1927

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Minutes of the Grayson County, Virginia Local Board of Tax Review 1915—1927

[Note: Transcribed from microfilm, Library of Virginia, by Jeffrey C. Weaver, February 15, 1999. Also note that this record appears to be incomplete, however, it is the full text of what information was available.]

Virginia: At a meeting of the Local Board of Tax Review for Grayson County on June 10th, 1915.

Present: J. G. Davis, J. C. Dickenson, and W. W. Roberts, members heretofore appointed by the Judge of Grayson Circuit Court, and who have duly qualified and given bond as required by law.

On motion of J. C. Dickenson, J. C. Davis was duly elected Chairman of this Board.

The Land Assessors and the Commissioners having not finished their work and not being ready to submit the same to this Board, and the Board not having any thing before them for consideration at this time, it stands adjourned.

J. G. Davis, Chairman.


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, at the office of the Clerk, on the 27th day of June, 1915.

Present: J. G. Davis, chairman, John C. Dickenson, and Wiley W. Roberts.

The Commissioners of Revenue having this day returned to this Board their assessments of tangible personal property, and there appearing to be a difference in assessments of horses and cattle in the three districts as their value, it is ordered that the Commissioners in the Elk Creek and Wilson Creek Districts raise their assessments on cattle, and that the commissioner in the Old Town District lower his assessment on horses in his district so as to make them equal in the three districts.

The assessment of D. J. Busic upon intangible personal property, having this day been returned to this Board by J. H. Rhudy, Examiner of records, and the same appearing to have been raised by said Examiner of records from $1050 to $2550, the same is approved as to said riase; but it further appearing that the said D. J. Busic is the holder of certain notes to the amount of $5000, the present value of which this Board ascertains to be $3000, it is ordered that the assessment be still raised by this Board $3000 on notes and bonds, and the said D. J. Busic appeared before the said Board and asks that he be granted an appeal from the decision of this Board on said assessment; the same is granted to the Circuit Court of Grayson County.

It is ordered that this board adjourn until the 27th day of July.


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, at the office of the Clerk, on the 27th day of July, 1915.

Present: J. G. Davis, chairman, John C. Dickenson, and Wiley W. Roberts.

The Land Assessors of Grayson County, having this day laid before this Board their books for their respective Districts, and it appearing to the Board that their assessments are too low, it is hereby ordered that the Assessor in the Wilson District raise his assessment 55% and that the Assessors in the Elk Creek and Old Town Districts raise their assessments 40% each, so as to make the land average throughout the county $10 per acre, and Town property in proportion.

P. B. Reaves, this day appeared before this Board and asks that he be heard on an appeal from an assessment of income taxes by the Examiner of records to the amount of $1000, and upon hearing said motion it appears to this Board that the said P. B. Reeves should be charged with the following items:

Dividends on Bank Stock: $102.00
Sale of Cattle: $6321.91
Sales of Sheep: $50.00
Total $6473.91

And that he is entitled to the following reductions, towit:

Taxes paid: $150.00
Insurance, fire: $20.00
Family Exemption: $2000.00
Costs of Cattle: $4420.00
Costs of Labor: $200.00
Total: $6790.00

It therefore appears that the assessment made by the Examiner of Records is erroneous, and the said P. B. Reeves is hereby relieved from said assessment.

It is ordered that this Board be adjourned until the 31st day of July 1915.

J. G. Davis, Chairman


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, at the office of the Clerk, on the 31st day of July, 1915.

Present: J. G. Davis, chairman, John C. Dickenson, and Wiley W. Roberts.

W. J. Phipps, who was heretofore assessed with an income tax of $2800, this day appeared before this board on an appeal from the said assessment, made against him by J. H. Rhudy, Examiner of Records, and submitted the following statement, towit:

Sales of Cattle for last year: 6841.14
Profits on Mercantile Business: $500.00
Total: $7341.14
Deductions:
Costs of cattle: $4828.87
Costs of feed bought: $400.00
Costs of labor feeding: $150.00
Taxes Paid: $106.00
Insurance: $5.00
War-Tax Paid: $4.20
Total: 5494.07
Difference: $1847.07
Less Family Allowance: $2800.00

From which statement, it is ordered by this board that the said W. J. Phipps be and he is hereby relieved from the said income tax as assessed against him.

V. E. Cornett, who was heretofore assessed with an income tax on $1845 by J. H. Rhudy, examiner of Records, this day appeared before this Board on an appeal, and submitted the following statement, towit:

Sales of Cattle: $3000.00
Dividends on Bank Stock: $60.00
Commissions as Treasurer of County: 2300.00
Total: $5360.00
Deductions:
Costs of Cattle: $1875
Cost of labor feeding: $125
Taxes Paid: $103
Insurance: $14.
Interest Paid: $471
Loss of stock by death: $200
Worthless debts charged off: 100
Expenses allowed in cattle business: $272.00
Total: $4360
Difference: $1000

From which it is ascertained that said assessment is erroneous except as to $1000.00 thereof, and the said C. E. Cornett is hereby relieved of said assessment except as to the sum of $1000.00

A. A. Bryant, who as heretofore assessed with income tax on $1400.00 this day appeared before this Board on an appeal and submitted the following statement:,P.

Sales of Cattle 4350.33
Sales of Sheep 200.00
Total [Income] 4550.33
Deductions
Costs of Cattle 3000.00
Costs of feed 77.00
Costs of Labor Feeding 118.00
Taxes Paid $216.00
Insurance 20.00
Losses of cattle by death $125.00
Interest Paid 150.00
Family reduction 1800
Total [Deductions] 5506.00

From which statement it is ascertained that the said assessment for income tax is erroneous and the said A. A. Bryant is hereby relieved from the same.

Thos. Wingate, who was heretofore assessed with an income tax on $2000.00 this day appeared before this board and asked that he be heard on an appeal from the said assessment made by J. H. Rhudy, Examiner of Records, and submitted the following statement, towit:

Sales of Cattle $6400.00
Dividents 120.00
Interest collected -
Total [Income] $6520.00
Deductions
Costs of Cattle $4400.00
Costs of feed 95.00
Costs of labor 180.00
Taxes Paid $162.00
Insurance 10.00
Death of Stock 55.00
Family Reduction $2400.00
Total [Deductions] 7202.00

From which statement it is ascertained that the said assessment of income tax is erroneous, and the said Thos. Wingate is hereby relieved of said erroneous assessment.

It is ordered that this Board adjourn.

J. G. Davis, Chairman


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, at the office of the Clerk, on the 19th day of Aug. 1915.

Present: J. G. Davis, chairman, John C. Dickenson

J. C. Roberts, a merchant in the Wilson District of this county, doing business with his partners under the style name of Anderson, Roberts, and Son, this day produced before this board his books showing his purchases for the year ending April 30th, 1915, from which it is ascertained that he gave into the Commissioners the correct amount of purchases, and that the amount added by J. H. Rhudy, Examiner of Records for the 21st Judicial District of Virginia is erroneous, and he is accordingly relieved of paying any additional license taxes on the erroneous assessment.

It is ordered that this Board adjourn.

J. G. Davis, Chairman.


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, at the office of the Clerk, on the 13th day of September 1915.

Present: J. G. Davis, chairman, J. C. Dickenson and W. W. Roberts

S. T. Morton, Commissioner of Revenue for Elk Creek District of this county and A. S. Lawson commissioner of the Revenue for Old Town District of said County, this day produced their property books and land books for their respective Districts, which were examined by this Board and found to be correct, and are accordingly received and certified as required by law.

It is ordered that this Board adjourn until tomorrow morning at 8 o'clock.

J. G. Davis, Chairman


Tuesday morning Sept. 14th, 1915, This Board sat pursuant to adjournment

Present: Same members as on yesterday

E. L. Robbins, Commissioner of Revenue for Wilson District of Grayson County, this day presented to this board his property and land books for his distriact, which were examined, found correct and are accordingly received and certified as required by law.

Ordered that his Board adjourn until tomorrow morning at 8 o'clock.

J. G. Davis, Chairman.


Wednesday morning Sept. 15th, 1915, This Board sat pursuant to adjournment

Present: Same members as on yesterday

R. F. Cornett, Land Assessor for Elk Creek District of Grayson County this day presented to this board his reassessment boks of lands for his District, which was examined and found corect and the same is hereby received and approved.

R. L. Wiley, this day appeared before the Board and asked for a correction in the assessment of his land in the Elk Creek District, and it appearing to this Board that he is not assessed with enough land, it is ordered that the acreage assessed against him be raised from 217 acres to 257 acres; and it futher appearing that the assessment being too high for his land it is further ordered that the same be lowered to $8.50 per acre.

It appearing to this Board that J. W. Cox of the Elk Creek District is not assigned enough land, it is ordered that his assessment be raised from 51 acres to 77 acres.

It being shown to this Board that the assessments aginst the banks for County and District purposes in the several districts are not equal, it is ordered that the Commissioners change their assessments so as to assess all of the said banks for one fourth of the book value of their stock and extend the local levies on them at that assessment for the year 1915, and that they correct their books to that extent.

Ordered that his Board adjourn until tomorrow morning at 8 o'clock.

J. G. Davis, Chairman.


Thursday morning Sept. 16th, 1915, This Board sat pursuant to adjournment

Present: Same members as on yesterday

Houston Blevins this day presented to this Board his book of reassessment of lands for the Old Town District of said County, which were examined, and found correct and approved by this board.

Ordered that his Board adjourn until tomorrow morning at 8 o'clock.

J. G. Davis, Chairman.


Friday morning Sept. 17th, 1915, This Board sat pursuant to adjournment

Present: J. G. Davis, Chairman and W. W. Roberts

Absent: J. C. Dickenson

T. C. Black, assessor of lands for the Wilson Creek District this day presented his land book to this board which were examined and found correct, and are hereby approved as required by law.

John L. Ward of the Wilson District this day appeared before the Board and asked for a correction of the assessment of his lands in said District and it appearing that he is assessed with one tract of 30 acres in said District at $8 per acre, which it was shown to be too high, it is ordered that the same be lowered to $2 per acre, and it further appearing that the said John L. Ward should be assessed with another tract of 24 « acres, it is ordered that the commissioner also enter it on the book at the value of $1 per acre.

It appearing from the examination of the three land boosk for the three districts of this County that the Wilson Creek land is assessed at a higher value than the other two districts, and in opinion of this Board all the Districts should be assessed equally, it is ordered that the Commissioner of Revenue in the Wilson Creek District, in making out his land books from the re-assessment book for the year 1916 shall lower the land in that district so as to cut the value down 4% per acre, using his best judgment in doing so, so as to cut those tracts that are assessed highest.

It is ordered that this board adjourn.

J. G. Davis, Chairman


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, on Friday March 31st, 1916: Present: J. G. Davis, J. C. Dickenson, and W. W. Roberts

On motion of W. W. Roberts, J. G. Davis is elected Chairman of this board for this term.

It is ordered that the Board adjourn until tomorrow morning at 9 o'clock.

J. G. Davis


Saturday, April 1st, 1916: This Board sat pursuant to adjournment.

Present: Same members as on yesterday.

This Board after examining the assessment of the real estate in the town of Galax, and making out new assessment sheets for same which is ordered to be certified by the Clerk of this Board to the Auditor of Public Accounts and to the Commissioner of Revenue for the Old Town District of Grayson County, decided to meet again on the 13th day of April for further work.

It is ordered that this board adjourn until the 13th day of April 1916.


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, on Thursday April 13th, 1916: Present: J. G. Davis, Chairman, J. C. Dickenson, and W. W. Roberts

It is ordered that such corrections as have been made by this Board in its session today be reported by the Clerk of this Board to the Auditor of Public Accounts and to the Commissioners of Revenue of this County, and that they make said corrections in their respective lands books.

It is ordered that this Board adjourn until tomorrow morning at 8 o'clock.


Friday Morining, April 14th, 1916: This Board sat pursuant to adjournment.

Present: Same members as on yesterday.

Upon investigation by this Board, and it being made to appear that the real estate in Grayson County is assessed out of proportion to similiar real estate in other counties of this state, and that the same should be lowered in order to bring it into proportion to similar real estate in other counties; it is therefore ordered by this board that the three commissioners of Revenue for Grayson County, in making out their land books for their respective districts, reduce the assessment on each tract of land, and on each town lot and on each building in their respective districts 50%, except such tracts, lots and buildings as have been specifically corrected and reported to said Commissioners of Revenue on blank forms furnished this Board by the Auditor of Public Accounts of Virginia, which specific items shall be assessed as reported on said blanks; and it is further ordered that the Clerk fo this Board make out two copies of each of said blanks certifying one to the Auditor of Public Accounts and the other to the Commissioner of the Revenue in such Districts as the said blank is a correction for; and that the Clerk further make and certify to the Auditor of Public Accounts and to each of the Commissioners of Revenue of this County a copy of this order.

It is ordered that this Board adjourn.

J. G. Davis, Chairman.


Josie J. Fields, Executrix, Ex Parte

Upon peition of Josie J. Fields, Executrix of the last will and testment of W. C. Fields, deceased, the 9th day of December, 1916, and the Court House of the County of Grayson is fixed for the time and place of hearing the question as to whether or not the assessment for the purpose of taxation upon the property of the said petitioner is too high and should be reduced, and whether the tax paid by the said petitioner in excess of what is a legal and just assessment should be returned to it.

Given under my hand on this 5th day of December, 1916.

John C. Dickenson, Acting Chairman.


To L. P. Bryant, Clerk of the Circuit Court of Grayson County

You are hereby directed to issue any summons for witnesses desired by the above named petitioner, or by any member of the board of Review of other proper officer of the county.

Given under my hand this the 5th day of December, 1916.

John C. Dickenson, Acting Chairman


Douglas Land Company, Inc., Ex Parte.

Upon petition of the Douglas Land Company, a corporation doing business in the State of Virginia, the 9th day of December, 1916 and the Court House of the County of Grayson is fixed for the time and place of hearing the question as to whether or not the assessment for the purpose of taxation upon the property of the said petitioner is too high and should be reduced and whether the tax paid by the said petitioner in excess of what is legal and just assessment of its property should be refunded to it.

Given under my hand this 5th day of December, 1916.

J. C. Dickenson, Acting Chairman.

To L. P. Bryant, Clerk of the Circuit Court of Grayson County

You are hereby directed to issue any summons for witnesses desired by the above named petitioner, or by any member of the board of Review of other proper officer of the county.

Given under my hand this the 5th day of December, 1916.

John C. Dickenson, Acting Chairman

Virginia: At a called meeting of the local board for Tax Review, December 9th, 1916.

Josie J. Fields v. Commonwealth
Upon application for relief of erroneous taxes.

This day came the applicant by counsel and a quorum of the Board not being present, the hearing of this matter is continued to the 12th day of Dec.., 1916, at the Court House of this County, Dec. 9th, 1916.

John C. Dickenson, Acting Chairman, Board of Tax Review.

Douglas Land Company, Incorporated v. Commonwealth
Upon application for relief of erroneous taxes.

This day came the applicant by counsel and a quorum of the Board not being present, the hearing of this matter is continued to the 12th day of Dec.., 1916, at the Court House of this County, Dec. 9th, 1916.

John C. Dickenson, Acting Chairman, Board of Tax Review.


December 12th, 1916 Josie J. Fields v. Commonwealth
Upon application for relief of erroneous taxes.

This day came the applicant by counsel and a quorum of the Board not being present, the hearing of this matter is continued to the 29th day of Dec.., 1916, at the Court House of this County, Dec. 12th, 1916.

John C. Dickenson, Acting Chairman, Board of Tax Review.

December 12th, 1916 Douglas Land Company, Incorporated, v. Commonwealth
Upon application for relief of erroneous taxes.

This day came the applicant by counsel and a quorum of the Board not being present, the hearing of this matter is continued to the 29th day of Dec.., 1916, at the Court House of this County, Dec. 12th, 1916.

John C. Dickenson, Acting Chairman, Board of Tax Review.

Thos. Jones, G. W. Rhudy and Mrs. Mary Osborne vs. Commonwealth
Upon application for relief of erroneous assessment of lands.

This day came these parties in person, and made application for relief of erroneous assessments of their lands in the Old Town District, and a quorum of the Tax Board not being present, the hearing of this matter is continued to the 29th day of December 1916.

Dec. 12th, 1916

John C. Dickenson, Acting, Chairman of Local Board of Tax Review.


Virginia: At a meeting of the Local Board of Tax Review for Grayson County the 29th day of December 1916:

Present: J. G. Davis, Chairman and Jno. C. Dickenson

It is ordered that the following reductions on assessments of lands in the Old Town Magisterial District of Grayson County be made in order to make the said assessments equal with other assessments on real estate in said county:

On page 2, line 30, W. J. Brown from $16 per acre to $10 per acre.
On page 21 line 9, Elizabeth Liddle from $5.00 per acre to $4 per acre.
On page 26, line 23, A. C. Painter from $16 per acre to $15 per acre.
On page 30, line 15, J. W. And E. Stanford from $20 to $17 per acre.
On page 18 line 23, T. L. Jones from $7 per acre to $5 per acre.
On page 28, line 11, G. W. Rhudy from $6.50 per acer to $5.00 per acre.
On Page 24, line 26, Mary Osborne from $8.00 per acre to $6.50 per acre.

Josie J. Fields v. Commonwealth
Upon an application for relief of erroneous taxes.

This cause is continued until the 24th day of March 1917.

Douglas Land Company, Inc. v. Commonwealth
Upon an application for relief of erroneous taxes.

This cause is continued until the 24th day of March 1917.

J. G. Davis, Chairman


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, the 24th day of March 1917:

Present: Jno. C. Dickenson

Fields, Hash, Mfg. Co. Vs. Commo. Of Va., and Douglas Land CompanyV. Commo. Of Va.

At a meeting of the Local Board of Review held at the Court House March 24th, 1917, a quorum of the Board not being present, it is ordered that the foregoing cases be continued to the next term of the Board.

Jno. C. Dickenson, Acting Chairman.


Virginia: At a meeting of Local Board of Tax Review for Grayson County, on June 25th, 1917.

Present: J. G. Davis, Chairman, J. C. Dickenson, and J. F. Greear.

In the matter of the application of the Douglas Land Company, Incorporated, for a correction of an erroneous assessment

This day came again the applicant, by its attorney, and the evidence of sundry circumstances including the assessor and the commissioner making the assessment was heard.

It appearing that this application was made-within sixty days from the completion and delivery of the land book of the Wilson Distrct for the year 1916; and

It further appearing that the said applicant is charged page 18 of said land book with tracts of land as follows:

Line #28, with 4347 acres, valued at $5.00 per acre.
Line 29, with 4 acres, valued at $5.00 per acre
Line 30, with 68 acres, valued at $5.00 per acre
Line 31, with 41 « acres valued at $5.00 per acre
Line 32, with 10 acres valued at $5.00 per acre.
Line 33 with 7268 acres, valued at $5.00 per acre.

And it further appearing that the value of $5.00 per acre upon each of these tracts is an an over- valuation and erroneous and should be corrected.

Now, therefore, it is ordered that the said assessment be, and the same is hereby corrected, and reduced to $3.50 per acre, and that the Clerk of this Board transmit a copy of this order to the Commission of the Revenue for said District.

J. G. Davis, Chairman.

On Application of J. O. Brewer, of the Old Town Magisterial District of Grayson for correction of an erroneous assessment of taxes, and it appearing to this Board that the said J. O. Brewer is assessed on page 4 line 8 of the Land Book for said District for the year 1916 with 90 acres of land at $7 per acre and buildings at $40, which is too high, it is ordered that the said assessment be lowered to $6 per acre and the buildings to $30, and it is further ordered that a copy of this order be certified to A. S. Lawson, the Commissioner in said District.

It is ordered that this board adjourn.

J. G. Davis, Chairman.


At a regular meeting of the Local Tax Board of Grayson County, held at the Clerk's Office at Independence, on July 20, 1918, at which meeting all of the members were present, the board examined and approved the work of J. H. Rhudy, Examiner of Records, except they refused to allow the interest on the back assessments of the Troutdale Manufacturing Company on the grounds that they did not think the company was in such default in making the return of their capital that they should be charged with interest.

The Washington Mills Company were present by their attorney and objected to the assessment made by the Examiner of Records on Income for 1918 on the ground that the corporation was no-resident and for other reaons, and not liable for taxes on income in the State of Virginia but the Board Ratified and Confirmed the assessment of $200,000.00 on income made by J. H. Rhudy, Examiner of Records, and to which action of the Board, the Washington Mills Company noted an appeal to the Circuit Court of Grayson County.

The Troutdale Manufacturing Company also objected to the assessment of J. H. Rhudy, Examiner of Records on capital for the years 1915, '16, '17 and '18 and noted an appeal to the Circuit Court of Grayson County.

Given under my hand this the 20th day of July 1918.

Signed: J. G. Davis, Chairman
A Copy Teste: J. B. Bryant, Clerk of Board


Virginia: At a meeting of the Local Board of Tax Review for Grayson County, Aug. 16th, 1920.

Present: J. G. Davis, Chairman, Jno. C. Dickenson, and A. E. Parsons

The Land Assessors for Grayson County, this day submitted to this Board their respective Proof copies of their land books for the reassessment of lands in the respective districts of Grayson County, which books were inspected by this Board and the Board not being advised as to the increase on the assessment in each of said districts, the same is continued to a future day of its session.

It is ordered that this board adjourn until tomorrow morning at 8 o'clock.

J. G. Davis, Chairman

Tuesday Morning, August 17th, 1920
The Board sat pursuant to adjournment: Present same members as on yesterday.

The Commissioners of Revenue for the various District of Grayson County, this day laid before this Board their Assessments on personal property, tanigble, and intangible, incomes, capital, and their Merchants Interogatories all of which was inspected and found correct and hereby approved.

It is ordered that this Board adjourn until tomorrow morning at 8 o'clock. J. G. Davis, Chairman

Wednesday Morning, August 18, 1920
The Board sat pursuant to adjournment: Present same members as on yesterday.

The Board having fully considerd the assessment of lands in the three several Districts of the County as made by the Land Assessors, it is hereby ordered that the Land Assessors in each of the District make the following changes in their total assessments in order to equalize the same, to wit:

The Land Assessor in the Wilson District shall increase his total assessment $30,000; the Land Assessor in the Old Town District shall decease his assessment on the total assessment $21,200; and the Land Assessor in the Elk Creek District shall decrease his total assessment $9700.

It is ordered that this Board adjourn.

J. G. Davis, Chairman

Virginia: At a Meeting of the Local Board of Tax Review for Grayson County, on Sept. 21, 1920:

Present: J. G. Davis, Chairman, Jno. C. Dickenson and A. E. Parsons

J. L. Rector, Assessor of Lands for Old Town District having this day returned his books, the same were examined and approved.

It is ordered that this Board adjourn until tomorrow at 8 a.m.

J. G. Davis, Chairman

Sept. 22nd, 1920, The Board sat pursuant to adjournment.

Present: John C. Dickenson, Acting Chairman and A. E. Parsons

R. E. Delp, assessor of lands for Elk Creek District Grayson County, having returned his books, same were examined and approved.

It is ordered that this Board adjourn until tomorrow at 8 a.m.

Jno. C. Dickenson, Acting Chairman

Sept. 23rd, 1920. The Board sat pursant to adjournment:

Present: John C. Dickenson, Acting Chairman and A. E. Parsons

D. C. Cole, Assessor of Lands for Wilson District of Grayson County, having returned his books the same were examined and approved.

It is ordered that this Board Adjourn

Jno. C. Dickenson, Acting Chairman.


Virginia: At a meeting of the Local Board of Tax Review of Grayson County, the 16th day of October, [September?] 1920

Present: John C. Dickenson, Acting Chairman, and A. E. Parsons

H. A. Bedwell and R. K. Young, Commissioners of Reveunue for Elk Creek District and Wilson Creek Districts of Grayson County having this day returned their land and personal property books for their respective districts and the same being examined and found correct, are hereby approved.

It is ordered that this Board adjourn until Sept. 18th, 1920 at 8 A.M.

Jno. C. Dickenson, Acting Chairman.

Sept. 18th, 1920, The Board sat pursuant to adjournment.

Present: John C. Dickenson, Acting Chairman, and A. E. Parsons

VII. G. [sic] Hampton, Commissioner of Revenue for Old Town District of Grayson County, having this day returned his land books and personal property books, the same were examined and found correct and are hereby approved.

It is ordered that this Board Adjourn

Jno. C. Dickenson, Acting Chairman


Virginia: At a meeting of the Local Board of Tax Review held for Grayson County, May 23, 1921

Present, John C. Dickenson, Chairman, A. E. Parsons and E. F. Reeves

It is orderd that the 163 « acres of land belonging to W. G. Bagwell assessed on Page 8 line 26 of the Wilson Creek District Reassessment Land Book for 1920, be raised from $15.50 per acre to $18.00 per acre.

It is ordered that the assessment to J. C. Roop on page 60 line 13 of the Wilson Creek Reassessment Land Book for 1920 be corrected so as to drop the building assessed on said land, there being no building on same.

It is ordered that the assessment to M. K. Busic on Page 2, line 29 of the Elk Creek District Reassessment Book for 1920 be corrected to show 544 5/8 acres instead of 626 acres.

It is orderd that the assessment to R. L. Wiley on page 34, line 31 of the Elk Creek District Reassessment Book for 1920 be corrected so as to assess said land at $6.00 per acre instead of $7.50 per acre.

It is ordered that the assessment of Herman Hale on page 15 line 25 of the Old Town District Book of Reassessment of land for 1920 be corrected as to show 147 acres instead of 157 acres.

It is ordered that the assessment on A> C. Anderson on page 1, line 2 of the Old Town District Book of Reassessment fo Land for 1920 for 13 acres of land be assessed at $27.50 per acre instead of $34.75 per acre.

It is ordered that the assessmenf of land to A. C. And C. E. Anderson on page 1, line 3 of the Old Town District Land Book for 1920 for 4 acres be assessed at $27.50 per acre instead of $34.75.

It is ordered that the assessment of land to G. M. Edwards on page 11, line 22 of the Old Town District land book for 1920 for 26 acres of land be assessed at $15 per acre instead of $19.75 per acre and that the assessment on page 11, line 23 to the said G. M. Edwards for 67 acres of land be assessed at $10 per acre instead of $14.75.

It is orderd that the assessment of land to A. S. Lawson on page 19, line 17 or the Old Town District Land Book for 1920 for 13 acres of land be assessed at $27.50 instead of $34.75 per acre.

It is ordered that the assessement of land to A. C. Painter on page 24, line 15 of the Old Town District reassessment Land Book for 1920 for 68 acres of land be assessed at $25 per acre instead of $34.75.

It is ordered that the assessment of land to J. W. And Emma Stanford on page 27, line 28 of the Old Town District Reassessment Land Book for 1920 for 79 acres of land be assessed at $27.50 per acre instead of $39.75.

It is ordered that the assessment of land to J. B. Waugh on page 31 line 36 of the Old Town Distirct Reassessment Land Book for 1920 for 53 « acres of land be assessed at $27.50 per acre instead of $39.75.

It is ordered that the assessment of land to J. W. Lawson on page 19 line 14 of the Old Town District Reassessment Land Book for 1920 for 53 « acres of land be assessed at $3.00 per acre instead of $4.00.

It is ordered that this Board Adjourn.

E. F. Reeves, Chairman


Virginia: At a meeting of the Local Board of Tax Review held for Grayson County on July 5, 1921.

Present, E. F. Reeves, Chairman, Jno. C. Dickenson, and A. E. Parsons

It is ordered that an order be entered by this board at its meeting on May 23, 1921 raising the assessment of land belonging to W. C. Bagwell on page 8, line 26 of the Wilson Creek District, Reasssment Land Book for 1920 be and the same is hereby revoked, leaving the assessment at $15.50 per acre.

It is ordered that this board adjourn until tomorrow morning at 8 o'clock.

E. F. Reeves, Chairman.

Tuesday Morning, July 6, 1921, the Board sat pursant to adjournment.

Present: Same members as on yesterday.

It is ordered that the assessment of 225 « acres to Sallie Phipps on page 46 line 19 in the Wilson District reassessment for 1920 be changed from $11.50 per acre to $14.00 per acre.

It is ordered that the assessment for 56 1/4 acres to Edgar L. Phipps on page 46 line 18 of the Wilson Creek District reassessment land book for 1920 be changed from $16.00 to $15.00 per acre.

It is ordered that the assessment of 108 acres of land to C. Phipps on page 46 line 9 of the Wilson Creek District Reassment Land Book for 1920 be changed from $18.00 per acre to $16.00 per acre.

It is ordered that the assessment of 82 acres of land to the Douglas Land Company on page 19 line 5, of the Wilson Creek District Reassessment Land Book for 1920 be dropped from the book as erroneous.

It is ordered that the assessment of land to the Douglas Land Company on page 19, line 4 of the Wilson Creek District Reassessment Land Book for 1920 be changed and corrected so as to show 5906 acres instead of 7268 acres at $3.75 per acre instead of $4.25 per acre.

It is ordered that Luther Young be summoned to appear before the next meeting of this Board to show cause, if any he can, why the assessment of his land should not be raised.

The question of tax on the County Road Bonds for State purposes having presented itself to this board, and the Board noting being fully advised as to whether the said bonds are liable for state taxes under the law, we most respectfully refer this matter to the Circuit Court of Grayson County.

It is ordered that this Board adjourn.

E. F. Reeves, Chairman.


Virginia: At a meeting of the Local Board of Tax Review for Grayson County on August 31st, 1921.

Present: E. F. Reeves, Chairman, and John C. Dickenson

H. A. Bedwell, Commissioner of Revenue for Elk [Creek] District of this County having this day returned is personal property books, land books and income tax books for the year 1921, the same having been examined and found correct, are, hereby approved.

It is ordered that this Board Adjourn.

E. F. Reeves, Chairman


Virginia: At a meeting of the Local Board of Tax Review of Grayson County, Sept. 19, 1921.

Present: E. F. Reeves, Chairman, Jno. C. Dickenson, and A. E. Parsons

V. I. G. Hampton, Commissioner of Revenue for Old Town District of Grayson County, having this day returned his Land Books, Personal Property Books and Income Tax Books for the year 1921, and same being examined by this board and found correct are hereby approved and certified.

It is ordered that this Board adjourn.

E. F. Reeves, Chairman


Virginia: At a meeting of the Local Board of Tax Review of Grayson County, Sept. 29, 1921

Present: E. F. Reeves, Chairman, and A. E. Parsons.

R. W. Young, Commissioner of Revenue for Wilson Creek District of Grayson County, having this day returned his land books, personal property books and income tax books for the year 1921 and same being examined by this board and found correct are hereby approved and certified.

It is ordered that this board adjourn.

E. F. Reeves, Chairman


Virginia: At a meeting of the Local Board of Tax Review of Grayson County, Dec. 30, 1921.

Present: E. F. Reeves, Chairman, and E. A. Parsons

It is ordered that the following corrections be made in the assessments of real estate of Grayson County.

On the Land Book of Elk Creek District for the year 1921 on page 31, line 19 the assessment at $4.00 per acre be changed to $3.00 per acre.

On the reassessment book for 1920 for Elk Creek District, the assesmsment of Rudd B. Welborn on page 38 line 25 be changed from $10.00 to $7.70 per acre.

On the said assessment book on page 28 line 32 the Assessment against John B. Rector be changed from 133 acres to 120 acres.

On the same reassessment book the assessment against Joseph Trent on page 32 line 1 be changed from $2.50 per acre to $3.00 per acre, and on line 2 from $3.00 per acre to $2.00 per acre and:

On the reassessment Book for Wilson District for 1920 the assessment against W. W. Roberts on page 54 line 13 be changed from $6.75 per acre to $2.50, and on line 15, 32 acres to be changed to 22 acres.

And on the same book on page 53 line 36 the assessment against W. H. Roberts be changed from $4.00 per acre to $3.00 per acre.

It is orderd that this Board adjourn.

E. F. Reeves, Chairman


Virginia: At a meeting of the Local Board of Tax Review of Grayson County, the 20th day of Jan. 1922.

Present, E. F. Reeves, Chairman, and Jno. C. Dickenson

The Tax Board this day met with the Commissioners of Revenue and advised with them as to the assessment of tanigble property for the year 1922, and gave them instructions as to making diligent inquiries of each Tax Payer and assessing all personal property, and requiring each Tax Payer to make full and complete returns of their property under oath as required by law.

It is ordered that this Board adjourn.

E. F. Reeves, Chairman


Virginia: At a meeting of the Local Board of Tax Equalization for Grayson County, August 27, 1925.

Present: J. P. Carico, T. M. Calhoun and E. I. Phipps

On motion of J. P. Carico, seconded by E. I. Phipps, T. M. Calhoun is elected Chairman of this board.

The land assessors of Grayson County this day presented to this Board their proof copies of their land assessments which were examined by the Board and on motion each of their copies and assessments are approved as a while and they are ordered to make up their copies therefrom.

It is ordered that this Board adjourn.

T. M. Calhoun, Chairman


Virginia: At a meeting of the Local Board of Tax Equalization of Grayson County Sept. 16th, 1925:

Present: T. M. Calhoun, Chairman, E. I. Phipps, and J. P. Carico

J. M. Rector, Land Assessor for Old Town District this day laid before the Board his set of land books for his district, which were examined as a whole and approved.

John Kilby, Land Assessor for the Wilson District this day laid before this Board his set of books for his district, which were examined and approved as a whole.

Leon C. Dickenson, Land Assessor for Elk Creek District this day laid before this Board his set of books for his district which were examined and approved as a whole.

Whereas, it appears to this Board that Dr. J. K. Caldwell, and others have at a great expense and sacrifice to themselves built the Galax Hospital which is mainly a charitable institution, and will be operated for a long time at a great loss to the owners, be it resolved by this Board that we request the Board of Supervisors of Grayson County to exempt the said property for any local taxes for a period of five years and that this resolution be made a matter of record on our minutes.

On motion this Board adjourns.

T. M. Calhoun, Chairman


Virginia: At a meeting of the Local Board of Tax Equalization for Grayson County, Jan. 12th, 1926.

Present, T. M. Calhoun, Chairman, J. P. Carico, and E. I. Phipps

The following complaints were this day laid beofre the Board, asking for a reduction in their land assessments, evidence on all of which were heard, and the Board not being fully advised as to its judgment, the cases are continued to a future meeting of this Board.

In the Old Town District

F. P. Leonard on 40 acres, page 14, line 3, assessed at $12.50 per acre.
M. K. Busic, page 2, line 11, 12, and 13, 2 acres, 8 acres and 9 acres assessed at 40 per acre.
S. F. Bartlett, page 2, line 24, 18 acres assessed at $25 per acre.
B. F. Bartlett, age 2, line 24, 38 acres at $8 per acre.
Allen Irwin, page 12 line 9, 5 acres at $35 acres
T. K. Hampton, page 10, line 21, 67 acres at $20 per acre.
W. A. Wamble, age 22, line 18, 40 acres and others at $10 per acre.
A. C. Painter, age 18, line 15, 65 acres at $40 per acre
A. S. Lawson, page 14, line 10, 13 acres at $42.50 per acre.
Dr. Jno. C. Phipps, age 18, lines 9 to 12 various tracts at $25 per acre.
A. C. & C. E. Anderson page 1 ine 2, 112 acres at $16.50 per acre.
Same, page 66, line 1, 4 acres at $50 per acre.
J. W. & Emma Standford, page 20, line 24, 47 acres at $50 per acre.
J. W. Standford, page 20, line 25, 10 acres at $50 per acre
Emma Standford, page 20 line 27, 1 acre at $40 per acre
Emma Standford, page 66 line 23, 10 acres at $75 per acre
J. W. Standford, page 66 line 24, 1 acre at $200 per acre
J. W. & Emma Standford, page 66, line 25, 7 acres at $100 per acre
Flora Bartlett, page 2 line 25, 28 acres at $5.00 per acre.
C. T. Ballard, page 3, line 22, 43 acres at $11 per acre
D. J. Weatherman, page 22, lines 8 and 9, 23 « and 12 acres at $8 per acre.
W. F. Murphy, age 15 lines 5, 6, and 7, 22 acres at $40; 11 acres and 19 acres at $30 and page 66 line 16 6 1/4 acres at $50
O. B. Hackler, page 11, line 20, 10 « acres at $19 per acre.
G. T. Calloway, page 5 line 29, 12 acres at $10 per acre
W. L. Hampton, page 10, line 17, 6 acres at $15, line 18, 116 acres at $15 and line 19, 30 acres at $10 per acre.
F. R. Kiby, page 12, line 36, 89 acres at $15 per acre

In the Wilson District
Isom Cox estate, 343 acres on page 14, line 15 at $9.00 per acre.

Complaint was also made that the 220 acres of land assessed to R. R. Dickenson on page 7 line 24, at $5.50 was too low.

All of which are continued to a future meeting of this Board.

It is ordered that this Board Adjourn


W. W. Baker, F. M. Halsey and Bays M. Todd, constituting the Members of the Local Board of Tax Equalization for Grayson County met at the Clerk's Office June 26, 1926 pursuant to a call and notices published in the papers of the County:

On motion W. W. Baker is elected chairman of this Tax board and Bays M. Todd, Secretary.

On motion T. E. Brannock is employed by this Board as Clerk and is salary is fixed at $4.00 per day and recommended to the Board of Supervisors.

In the Elk Creek Magisterial District it is ordered that the following corrections be made:

On page 47 line 25 of the Reassessment of Land it is ordered that the assessment of lands to B. M. Vaughan be reduced from $7.00 to $5.50 per acre.

In the Old Town Magisterial District it is ordered that the following corrections be made:

F. B. Leonard, Page 14, line 3, from $12.50 to $10 per acre.
On page 2, lines, 11, 12, and 13, land to M. F. Busic changed from $40 per acre to $30 per acre
On Page 2 line 24, B. S. Bartlett from $25 per acre to $20 per acre
On Page 2 line 24 B. F. Bartlett from $8 per acre to $6.00 per acre
On page 12, line __, Allen Irwin, from $35.00 per acre to $30.00 per acre
On page 10, line 21, T. M. Hampton from $20 per acre to $17.50 per acre
On page 22, line 19, E.A. Womble from $10 per acre to $6.00 per acre.
On page 18, line 15, A. C. Painter, from $40 per acre to $27.50 per acre
On page 14, line 10, A. S. Lawson, from $42.50 per acre to $32.50 per acre
On page 13, lines 9 to 12 Dr. John C. Phipps from $25 per acre to $20 per acre
On page 1, line 1, A. C. Anderson from $40.00 per acre to $35 per acre
On Page 1, line 2, A. C. & C. E. Anderson from $16.50 per acre to $12 per acre.
On page 66 line 1, A. C. & C. E. Anderson from $50 to $20.
On page 66, line 23, Emma Stanford from $75 per acre to $50 per acre
On page 66, line 25, J. W. Stanford, from $100 per acre to $50 per acre
On page 20, line 25, J. W. & Emma Stanford, from $50 per acre to $35 per acre
On page 2 line 25, Flora Bartlett from $5 per acre to $2 per acre
On page 3, line 22, C. T. Ballard from $11 per acre to $8 per acre
On page 15, line 5, W. F. Murphy from $40 per acre to $35 per acre and page 15, line 7, from $30 per acre to $20 per acre.
On page 66, line 16, W. F. Murphy from $50 per acre to $35 per acre
On page 11, line 20, O. B. Hackler from $10 per acre to $6 per acre
On page 5, line 29, G. T. Calloway from $10 per acre to $6 per acre
On page 12, line 36, F. R. Kirby, from $15 per acre to $8 per acre
On page 13, line 17, M. T. Kane, from $30 per acre to $25 per acre
On page 12, line 3, Ella May Isom from $30 per acer to $25 per acre
On page 12, line 2, J. A. Isom from $35 per acre to $25 per acre
On page 12, line 24, L. D. Jones from $8 per acre to $7 per acre
On page 12, line 25, L. D. Jones from $6 per acre to $5 per acre

It is ordered that the 1/4 acres assessed to Mrs. A. C. Largin on page 14, line 14 be dropped from the book.

It is ordered that the Commissioner of Revenue in transferring 8 9/10 acres of land from A. C. Painter to Dr. Carl E. Cox, will take into consideration the fact that it is off of the best part of the A. C. Painter farm and will raise the value above $27.50 per acre and lower the value of the remaining part of the said A. C. Painter farm and the same shall apply to that portion sold by A. C. Painter for Fred R. Kirby.

It is ordered that this board adjourn.

W. W. Baker, Chairman


Virginia: At a meeting of the Tax Board of Equalization for Grayson County, May 3, 1927

Present, W. W. Baker, Chairman, F. M. Halsey, and B. M. Todd

It is ordered that the following corrections of assessment of lands be made in the Wilson District of Grayson County, the pages and lines referred to being taken from the 1926 Commissioner's land books.

On page 59, line 6 the 122 acres assessed to W. W. Roberts shall be lowered from $6.25 per acre to $5.00 per acre
On page 30 line 25 the assessment of Chas. G. Hash for his building shall be changed from $205 to $50 and the land from $7.00 per acre to $6.50 per acre.
The assessment of J. V. Parsons on page 46 line 1 from $8 per acre to $6.00 per acre; on line 2 from $7.00 per acre to $6.00 per acre; on line 4 page 46 from $5.50 per acre to $4.50 per acre.
The assessment of Mrs. O. M. Roberts on page 53 line 13 for 1 3/4 acres shall be dropped from the book.
On page 69, line 13 the land of Vance Taylor shall be lowered from $5.50 per acre to $3 per acre.
On page 7, line 7 the land of Hampton Blevins shall be cut from $5.50 per acre to $3.00 per acre.
On page 74, line 15 the 100 acres assessed to J. R. Weaver lowered from $5.00 to $4.00 per acre.
On page 55, line 3, the 200 acres of Glenn V. Reedy changed from $4.00 to $2.50 per acre.
On page 54, line 22, the 75 acres assessed to Q. F. Rash changed from $4.00 to $2.50 per acre
On page 67 line 33 & 34 the land of M. M. Stamper changed from $4.00 to $2.50 per acre
On page 42 line 14, the 7 acres assessed to Donald Osborne assessed at $5.50 changed to $3.00
On page 57, line 14 the land of L. A. Richardson changed from $3.50 to $2.00 per acre.
On page 75, line 4, the building assessed to Lockie Weaver shall be changed from $224.00 to $125.00. On page 75, line 6 the 12 acres changed from $4.00 to $.200 per acre and on line 7 the 70 acres changed from $5.00 per acre to $3.00 per acre.
On page 53, line 4, the 36 acres of T. R. Price cut from $5.50 to $4.00 per acre and the building from $202 to $100 and on line 5, the 14 acres changed from $5.50 to $4.00 per acre.
On page 39 line 21, the 50 acres assessed to J. B. Mahaffy changed from $4.00 per acre to $2.00 per acre.
On page 7 line 22, the 77 « acres of D. A. Blevins cut from $4.50 to $3.00 per acre and on line 36 the 38 « acres cut from $4.00 to $3.00 per acre.
On page 6, line 5 the 131 acres of F. R. Bishop cut from $4.50 to $3.00 per acre.
On page 47, line 16 the 137 acres assessed to Florence Pennington cut from $5.00 per acre to $3.00 per acre.
On page 6, lines 34, 35, and 36 the lands of Alex Blevins be cut from $5.00 & $5.50 per acre to $3.00 per acre
On page 7, line 28, the land of J. C. Blevins shall be cut from $5.00 to $3.00 per acre
On page 17 line 10 the 33 acres of J. F. Davis' estate be cut from $5.50 to$3.00 per acre
On page 24, line 3, the building assessed to T. D. Greear at $70.00 shall be dropped.
On page 24, line 22 the 222 acres assessed to Chas. P. Greear shall be changed from $2.75 to $1.00 per acre.
On page 5, line 21 the 100 acres assessed to R. M. Bauguess changed from $2.50 to $2.00 per acre.
On page 14 line 27 the 210 acres assessed to Isom Cox's estate shall be changed from 210 acres to 175 acres and the assessment from $9.00 to $6.00 per acre.
On page 42, line 6, 25 acres assessed to Preston Osborne changed from $5.25 to $4.00 per acre
On page 32, line 22, the 124 acres assessed to J. D. Perkins changed from $8.00 per acre to $1.00 per acre and on page 48, line 14, the 71 acres changed from $9.00 per acre to $1.00 per acre.

It is ordered that the following corrections of assessments of lands be made in the Old Town District of Grayson County, the pages and lines referred to being taken from the 1926 Commissioner's land books.

On page 26 line 15 the 132 acres assessed to J. C. Boyer shall be changed to 121 acres and the assessment from $10 to $6.00 per acre
On page 1, line 1, the assessment of 6 acres to A. C. Anderson shall be changed to 2 acres and the 4 acres thus dropped shall be carried to page 67 and assessed inside the Galax Corporation and the assessment shall be changed from $35.00 to $12.00 per acre in each instance.
On page 21, line 31, the 10 acres assess to J. W. Stanford shall be changed to 9 acres and the value cut from $50 to $35.
On page 21 line 32, the 1 acre assessed to Emma Stanford shall from cut from $40 per acre to $35 per acre.
On page 67 line 29 the 10 acres assessed to Emma Stanford changed from $50 to $35 per acre
On page 4, line 32 the 9 acres assessed to Carl E. Cox shall be changed from $45 to $35 per acre.

It is ordered that the following corrections of assessments of lands be made in the Elk Creek District of Grayson County, the pages and lines referred to being taken from the 1926 Commissioner's Land Books:

On page 25, line 13, the 51 acres assessed to Callie Roberts shall be changed from $3.00 per acre to $2.00 per acre.
On page 35, line 33 the 15 acres assessed to W. C. Poole shall be changed to 7 « acres and on page 39 line 1 the 14 acres assessed to M. T. Poole shall be changed to 7 « acres and on line 2 the 13 acres shall be dropped altogether.
On page 38 line 34, the 30 acres assessed to Fielden Poole shall be changed to 37 « acres and on line 35 the 5 acres shall be changed to 12 « acres.

It is orderd that this Board adjourn.

W. W. Baker, Chairman