The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1868-12-17


lay the said statement before the BOARD
of Public Works as soon as possible
after the filing thereof, and If the same
be deemed satisfactory the said Board
shall direct the Auditor TO assess the
property of such company for State
and general free school purposes upon
the valuation of its property as con-
tanned In said statement, and the Audi
tor shall assess the same accordingly.
But IL the said statement be not salts.
factory to the Board, or If such railroad
company fail to file the statement
herein required, the said Board shall,
as soon as possible thereafter, appoint
board of commissioners, consisting of
one discreet and intelligent IreehOlder
from each Congressional district OF the
Slate, TO assess the property of said
company, as hereinafter required; but
no person shall be appointed as such
mmissioner who resides in a county
through which n railroad runs. 1t shall
be the duty OF the said commission
erS, Hs soon as they are informed of
their appointment, 10 convene at some
convenient point on the line of railroad
to be assessed and to examine, as far
practicable, all the taxable property
of such railroad company hereinbefore
mentioned, within each of the coun-
ties OF this State, md to assess the fair
value thereof, in money, for the pur.
pOS6 Vi luAdllOus upOu AUG
hereinbefore stated. II a statement of
the property OF ouch company has
been filed as herein required, II copy
thereof shall be delivered TO said COM
missiouers blythe Auditor to enable
them to discharge their duties; but If
no such statement has been filed, the
said commissioners shall assess the
value of such property within each
county of this State from the best in
formation they can obtain. The ASSESS
ment so made by the said commission
ers shall be returned by them to the
Auditor on or before the first day of
August succeeding their appointment.
Any railroad company may APP
peal from the decision of the said
commissioners fixing the valuation of
its property within any one or more OF
the counties through which its road
runs, to the Board of Public Works
within thirty days after the service of n
notice OF the return OF such assessment
upon the president, secretary, principal
accounting officer, or any director or
agent of such company. The Auditor
shall give notice Of every such appeal
to the Attorney General, and II shall be
his duty TO attend TO the interests of the
State therein. The decision of the Board
of Public Works in every such appeal
shall be final. 1t shall be the duty OF
the Clerk of the Board OF Supervisors
OF every county through which any
railroad runs. within ten days after the
county levy OF such county is laid, to
certify TO the Auditor the amount levied
upon each one hundred dollars value
OF the property therein for ordinary
county purposes. And 1t shall be the
duty of the Auditor to charge every
railroad company, assessed under the
provisions OF this section, in book 10
be kept by him for that purpose, as
follows:
= 1. With the whole amount OF taxes
upon its property in each year, for
State and general free school purposes.
ii. With the amount payable TO each
county for ordinary county purposes.
But in no case shall any such rail-
road company be charged with or re
qutred to pay greater amount of taxes
or leyies TO any county than is paid
for State and general free school pur-
poses upon lis property in such coun-
ty. The Auditor shall, on or before
the fifteenth day of December, in each
year, make out and transmit by mail
or otherwise, a statement of all the
taxes and levies SO charged, to the
President, Secretary. or principal ac-
counting officer oil such company. And
it shall be the duty of such company,
so assessed and charged, to nav the
whole amount of taxes and levies upon
its property into the Treasury of the
State, on or before the twentieth day of
January next after the assessment
thereof; subject toa reduction OF two
and-a-half per centum upon the whole
sum, II the same be paid in on or be-
fore that day. If any such company
fail to pay such taxes and levies by
the said twentieth day of January, the
Auditor shall add five per centum to the
amount thereof to pay the expenses OF
collecting the same, and Rhall certify
to the Sheriff OF each county tho
amount of such taxes and leVies asses.
sed within his county; and IL shall be
the duty of every such Sheriff to COL
lect and account for such taxes and
lsvies in the came manner as other
taxes and leVieS are collected and aC-
counted for by him. When such taxes
and leyies are paid into the Treasury
as herein provided the Auditor shall &C.
count TO the Sheriff of each of 1.-THE coun-
ties TO which any sum so paid in for
county levies belongs, for the amount
due such county, and may arrange the
same with such sheriff in his settlement
for theS tate taxes, in such way as NAV
be most convenient; and the sheriff
shall account to the board of superyIs-
ors OF his county for the amount so re-
celSed by him, in the same manner as
Tor other county levies. To enable the
board ofsupervIsors to settle with the
sherid therefor, the Auditor shall GER
tilY TO the said board, on or before the
first day of April in each year, the
with which the said sherIff ia
chargeable on account of the lew mn.
on the property OF such company. But
nothing in this section contained shall
be so construed as to require an assess.
ment to be made o: the property of any
railroad company where, or while. I'M
der the provisions OF its charter, such
property is exempt from taxation; nor
shall the right of the State or OF any
county, TO enforce tho collection Of
taxes or lovies heretofore assessed, or
the right to which has heretofore ac-
ctueu, by suit or otherwise, be in any
way aueGted or impaired thereby. Tho
taxes ana levies assessed upon the said
property OF any such railroad company
snail, when paid, be in full OF all taxes
and levies OF every sort and desert ntion
which might be assessed upon it's pron-
erty ifthis section had not been passed..
and no other assessment shall be nede
upon the property of such comnRnv
than Is provided for in this section.
Each of the said commissioners shall
be paid, out of the Treasury OF tho
State, three dollars per day for each