Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1824-12-23
AUDITORS REPORT.
.7ull.ko1ls ORce. Aav. %

| Ok. udNt tic IDilDt I'D ldttoi8ltt
TO the General Assembly, the annual
report of receipts and disbursements
for the fiscal year ending the 30th Sep
TENDER last The balance in the trea
sury on the 1st October, exclusive of
the Washington Monument Fond, was
iS50,6l0 08, a larger sum than was
anticipated in the estimates submitted
TO the last Legislature, in consequence
of no appropriation having been made
to the Sinking Fond
The estimates of the current fiscal
year are also transmitted. If the re
demption of part of the public debt be
authorised, the probable balance in the
treasury on the lst October, 1925, will
be reduced in round numbers 10
$4,000. If the interest only of the
public debt be paid, that balance will
be greatly augmented, and will be sob
ject to such other disposition as the LIE
gislature shall deem expedient.
In discharge Of the duty required of
me to point ont the defects in the re-
venue laws, and to suggest the proper
remedies therefore, | beg leave to re.
mark that no adequate provision exists
Tor enforcing in all cases, the sale Of
personal property taken in execution
at the suit ofthe Commonwealth. The
Executive are only authorised to direct
the removal of the goods from one
county into another, where the debtor
is either sheriff, coroner, or other
public collector. By enlarging the
terms of the law, so as to embrace all
descriptions of public delinquents, the
proper remedy might be supplied. On
the other hand, it may happen that 10
consequence of neighborhood sympa-
thy, OF concert among the friends and
connections of public debtor, his
property may be sold at price great.
iy disproporiionate to its real value -
, A secret understanding between the
debtor and the purchaser, may prevent
the sacrifice from proving hurtful TO
The former, whilst the Commonwealth
is made the only injured party. The
hority to appoint purchasing agents
exists Only in relation to real estate,
and perhaps muchinconvenience would
arise in its extension to personal pro
perty Probably the best amendment
that could be adopted, is to provide for
The appraisement Of personal as well as
, eal estate, and if it does not command
at public sale, just proportion of the
appraised value, its removal into ano-
ther county might then be authorised.
The law relating to the collection of
The tax on ordinaries and houses of
private entertainment, has been so re
Gently altered. that should be nnwil
ling to suggest any additional change,
If experience did not convince me of
its necessity The commissioners of
the revenue being no longer required
to transmit lists of such licenses TO this
office, and OF course deprived of the
fee formerly paid for that service, will
be less inclined to make the necessary
returns to the county courts, or to give
information to the grand juries of fai-
lures TO obtain license The fact, that
this branch of the revenue, was dimin.
ished, after its collection was transfer
red from the clerks to the sheriffis,
proves that the law has been less rigid
" executed since that period. Altho'
it may be proper to continue the sheriff
as the receiver of the tax, yet the du-
ties of the commissioner, in assessing
the value and returning lists TO the
courts, of all the ordinaries and houses
|ofprivate entertainment in each county,
ought to be more specifically defined
and cxacted, would also recommend
some small additional compensation to
1.-THE commissioner for those services
Indeed, | am satisfied, that it would
contribute to the public advantage, if
the commissioners, in some instances
| at least, were allowed increased pay
in proportion to the services rendered,
The labors of that officer in this city
for example, have been unusually great
the present'year, in consequence of the
law of the last session, imposing tax
Upon unlmproyed lots. j am fearful
that the services of men who are real
y competent, cannot be long retained
upon terms so disadvantageous to them
selves.
l beg leave TO invite the attention of
the Legislature again, to the subject Of
delinquent lands. lam convinced that
| a considerable norton of the arrear