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formed person.
I would not condescend to answer this letter but for the fact thai so many of my friends have called to know why Smoot would \yrite or have some one write such a letter for him.
On November 6th, 1956, Smoot came in the office with an Income Tax Statement that I had mailed out some time in October and aj-ked me what it was. I explained to him that it was"a statement of penalty due the State of Virginia for his failure to file his Income Tax Return with the Commis- • sioner of Revenue bv May 1st. 1956.
At that time his compliant was that he had filed before May 1st. Mrs. Spalding informs me that -he also went to great length to explain to hint that he had not fled his Income in her office bv May 1st, and that he would have to! nnv a penalty-.
In Smoot's letter he states as follows:
“The statement • that 1956 Income Taxes are past due on December 5th, 1956. proves to me the kind of people we have elected as our local tax authorities.”
Of cours<* the tax payers of this Cpunty know that your State Income Taxes are based on vnur P'evious year's earnings. In other words the 1956 -assessment is for the 1955 Income. The same apnhps to a Merchants License. Their 1956 license is based on their 1955 sales. Also the Statement that I sent out carries the following in large print across the renter of the Statement-STATF INCOME TAX IS FOR INCOMF YEAR 1955-TAX ASSESSMENT YEAR 1956.
Of course the unfortunate rhirg back of this is the writer for Smoot who is trying to encourage some people to violate the tax laws of this CommonwealthThe
writer and Smoot should ~ef together on the proper way to spell his name. The writer spells it C I a y b e r t and Smoot spells it C 1 a h e r t. Of course this is inmaterial. The last name is II—!-1 1 r
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