Cooper's Clarksburg register. [volume] (Clarksburg, Va. [W. Va.]) 1851-1861, 1856-05-02
Re-Assessment of Lands.
4 Bm Providing for the Re Asssssmeat q
tie Lands Of tee Commonwealth.
TP4sIal March 10 lS5R1 tit
Passed March 10, 1851


ensuing May aud June terms, to appoint
proper persons to assess the value of all
lands and lots together with their respec-
tive counties aud corporations: provided,
that there shall be but one assessor for
each corporation, and for each county as
many as their are commissioners of the |
revenue for the same; and no person
shall be appointed assessor for any coun-
ty or corporation who is not resident
aud q freeholder in the same. In those
counties in which two or more assessors
are. to be appointed, the court shall ap-
point one for each parish or district to
which a commissioner Of the revenue is
assigned. '""5#.
e. Each assessor, before entering upon
the duties of his Office, shall in open court
execute a bond, with such security as the
court shall appoint, in the penalty of FIVE
thousand dollars. conditioned for the faith
full performance of the duties Of his Office;
and shall moreover take an oath in open
court, or before justice of the peace,
that he will faithfully, impartially, and to
the best OF his skill and understanding.
execute all the duties of his Office accord
ing to law. 10 ."
8. The Register of the Land Office, as
soon as possible, after the passage of this
act, shall forward to the clerk of each
county and corporation court, a list of all
grants of land within his county or cor
poration, issued between the thirty-frst
day of December. eighteen hundred and
tifty-6ve, and the time Of making out
such list; and it shall be the duty Of the
c1arl~ ,,;tho,,k 3hl.axy to..1a-
liver to the assessor of such county or
corporation the said lists 'of grants with a
copy of the land .book for his county or
corporation for the year 1855, and lis:
of the conveyances recorded since said
book was made out. In any county in
which there shall be more assessors than
one, the clerk Shall furnish to each Of
them copy of. the list Of grants and of
the land book, and also list of the con-
veyances as aforesaid. for the parish or
district for which he is appointed. For
the services aforesaid the clerk shall re-.
ceive such compensation as the court Of
his county or corporation may think pro-
per to allow, which shall be embraced in
and paid out of the first county or COR
poration levy made after the services shall
AoNO OOCu hnO duy WIZ
shall fail to perform any duty hereby ems
Joined upon him, shall be fined, for the
use of the Literary fund, sum not ex-
ceeding one hundred dollars at the dis.
sretion of a jury.
q. The said assessors shall, immediate
ly after their appointment, proceed to ex-
anime all the lands and lots, with the i'm
proVements thereon, within their respec-
tive counties. districts, and corporations,
and shall, upon such examination, ascer-
sain and assess the cash value thereof
And it, at any time, the court shall be
satisfied that the assessor appointed under
this act will not or that from any cause
he cannot perform the duties devolved
on him within the time herein after pre-.
scribed, it may wholly supersede him and
appoint another in his place or appoint
one or more assistants to aid him in his
duties as it shall deem most expedient !;
but before any person thus appointed
shall enter upon the duties of his Office.
he shall take the oath and execute the
bond with such penalty as the court shall
fix, prescribed in the second section -
Provided however, that the cash value Of
the lands, lots and improvements thereon
shall be fixed by first ascertaining the
value upon the usual credits in the neigh
bOrhood, and rebating legal interest when
interest is not usually allowed on such
credits or deferred payments.
s. Any person feeling himself aggrieved
by the assessment Of his lands or lots,
made under the provisions of this act,
may. upon giving notice to the assessor,
apply to the court of his county or corr
pOration. at the first, or second, or third
term after such assessment has been
made, and not after. to have the assess
ment OF his lands or lots corrected which
notice shall be in writing. and shall have
appended thereto an affidavit that in the
opinion of the afiant, the assessment of
his lands or lots is above the true value
thereof, which affidavit may be sworn to
by the owner, or his duly authorized
agent. In such applications, it shall be
the duty Of the attorney for the common
wealth in such court, to attend to the in
terests of the Commonwealth and if the
court shall be satisfied that the assess
ment is too high, they shall reduce the
same to what is in their opinion, the true
value of such lands or lots but if they
shall be of opinion that the assessment is
too low. then they shall increase it in like
manner; and such application shall have
precedence over all other causes pending
in said courts. In any case in which the
owner of lands or lots, or his agent. shall
be dissatisfied with the value assessed,
because it is too low, the assessor shall
adopt the estimate of the owner or his
agent; but in cases OF. appeal from the
decision of the assessor to the county
court as herein provided for, cost shall
not be taxed for against the applicant or
the Commonwealth.
6. AS soon as the assessors shall have
completed the assessment in their respect