The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1866-01-08
ma rI.enI Year-.AeaIn.

The Fiscal Lear-sAEAlhs
The weIlsburg Herald doubts the ex-
sdIency OF the suggestion made in
.cse columns few days since, that the
alto fiscal year should be made to end
ith the 3Oth of September instead Of
he sIst Of December, and thinks "the
public generally, neutrality-suspicious.,
collectors and Sberifs would prefer
hat it should remsin rs it's" We
tote 1be HeTuId'S argument:
"By common consent, or custom, the
OF January and the lst Of July, are
q regular seml-annual periods for SET
.mcn,s with mercantile establish
jents, incorporated companies. banks
ld individuals generally, and il seems
,DropTiate that II should be also with
e State. II is not only appropriate in
ipearance, but 1t is proper and eonve-
emf for the sake OF uniformity in. fl
|itutinu OF any other day in the year,
< receipts must necessarily cOyerpor-
SrIs of iwoyears, leading 10 complies
1ns as between the Taxpayer and the
| Hector, and between the collector and
1 g State ON final settlement"
We feel very sure our eotempornry
IS not sufficiently considered the mat
in hand, or it could not have gone
wide ofihe mark. All ordinary bus
KS Of the community is conducted
it'll reference to the calender year, and
~ nothing TO do with the State fiscal
ear. 1t is not complicated or embnr-
issed by the United States fiscal year,
nding with june, and never was by the
i a fiscal year of the State for the half
.nsury during which 1t was different
ON -,he calendar year. We suggest
iat the HerGId's discovery comes in Mt
very late day. The only point in the
regoing extract, that seems to need
'.rious Iefutation is that in reference TO
he collection of taxes Let us see just
oN- that business works under present
lrrangements~
The assessment begins with the first
l. February, and on the first of July
he books are placed in the hands ofthe
.herin. BY the first OF November tho
axes must he paid, and the sheriff
n ust pay ia ihrce-fourths by the 18th of
december. For paying over the other
ourth he ia allowed till the 10Th Of the
Glowing March, and is allowed till the
trst of the succeeding May for his re-
49,. - slsI.-4.ts.-..t H.. ...d final settle
nent. 1t will be seen that the business
Il one years collections cannot he
'lOSed up with the Auditor until the
nd OF the fourth month OF the follow
ng year. The accounts therefore run
yer parts of two fiscal years. The
\ uilitoris required by law to balance
he necounfs on the books OF his office
N the last day OF the fiscal year,
md carry forward the balances
n the next year. Under present
arrangements this is imPossiblci be
,ause the end OF the fiscal year
low comes In the middle OF his BUSH
less year with the tax collectors, Their
accounts are incomplete on the 3lst day
II December, and cannot be closed. II
no fiscal year ended with September
sOth, and the laws respecting the cOllec-
ion of taxes remained unchanged,
,ccOunts.2 for collections would be
opened and closed within one fiscal
year, and the Auditors books could be
at the time required by law.
II would complicate business less for
The fiscal year. for which taxes are col
Iected, to include portion OF two cal
sndar years, than for the settlements
10 embrace part of two fiscal years.
The Inter Tor presently arrangement
does eomplIcafe, decidedly the Other
could not possibly. The collectors re
ceipts would be ''for tho year ending
SAY September 3Oth. 1860. The year
would be as we'll defined as If 1t ended
December 3lst.
1t should. be remembered that nearly
all our lR1Es, which have any referenc.
to fiscal concerns were drawnin contem
plation of the year terminating Sep
tcmher sOth; aud II 1t is not restored, i
will DO necessary togo through then
and adapt them to tile change, Inad'
last winter without due consideration
Let 1t be borne in mind, too, tina
although the finance officers OF tn,
State are required to bring their report.
up to the LIST OF january, no complet,
results for tho year then ending can b,
shown, in reference TO the collection o
taxes, for the reason already given tina
theyear's business does not Olosetill lou
months later. ForexamPlc, the Auditor
in his report not yet quite completed
can exhibit complete results only FOL
the year 1864, ending in n business pOin
OF view, ON the first OF last May. Tn,
report embracing these results nigh
as we'll have been completed thre'
months ago, ms now. The only thinG
that officer can exhibit complete for th'
period since the first Of last May is
simply the receipts and disbursement:
nj the treasury. This conld be made
up in H-SOupIe of a days, and would TX
useful TO the legislature, but being in
should not be put in the regu-
lar report, Yet IN order to do this
very thing which should not be done,
the Auditor is required to keep all his
report back till the end of the year; and
has therefore no time to do, what ought
to bc his chief business, viz: study the
results as shown inin thcexhibiis ofhis
oHice and devise means for the better
OF the finances.
As Il regards the Heratd's suggestion
'it would be better to change the day
OF the meeting OF the Legislature, than
to terminate the fiscal year onRny other
day Than December SIS" we would
suggest that the Constitution fixos the
iime for the meeting of the Legislature,
while the fiscal year Is regulated by en-
lctmept. 1t takes about three years to
amend the Constitution whileit Is very
lIttle trouble to amend statute. The
OF the Legislature being amer
.he holidays, in the middle of winter,
4 in many respects tho best that could
30 liked. The present fiscal year being
:. nnnn ninh with many. nxisfifif. lnNI..s