The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1872-11-27

De an0rQe0 70 lanQOWuerss oien'
accuracy ought to be required in max
ing up the land books for each year
This can best be done by the officer who
has the best means of information. An
assessor does not assess the lands, but
merely copies the entries from the for,
mer book, making certain spec!
changes. 1t is true he is required t.
ascertain from the owner whether hif
lands were properly entered for the pre-
ceedipg year, but it is utterly impractI-
cable to do this in every instance, and
it is q duty very generally neglected by
the assessors Aside from this, there Is
no good reason why the land books
should be prepared by the assessor.
The clerk of the county court, as regis
ter of deeds and wills, and as custodian
OF the delinquent list and lists OF lands
cold for taxes, and of all other papers
pertaining TO lands, has exclusive pos
session of the information necessary 70
make up a correct land book. Now
this information, through clnmsy ex-
pedients, must be communicated to the
assessor. Would it not be wise to avoid
this indirectioL by imposing the duty
of preparing the land books upon the
clerk of the county court? The asses
sors will then have smple time to make
their assessments, and prepare their pro:
perty books. There will be but one land
book TOR each county, and 1t could De
prepared with elaboration and care
within the allotted time. l believe
that this simple change will produce
most beneficial results in every point Oh
view.
If, with master hand, you can touch
and reform the laws in regard 10 roads,
free schools, and delinquent and for.
feited lands. you will render to the peo-
pie of the State most signal service.
THE FINANCES.
The report Of the Treasurer, which
will be laid before you, makes the fol-
lowing exhibit of the condition OF the
finances:
Balance In the Treasury October
l, ISi.......... ...............-.-.."..sl2S,6U u
Received during the n>cu year -,
ending September ~, Io'2............ 'ii,1oo 10
Total .sS7O, zS3 93
Expended during the fiscal year
ending September 30, lS72..-.."...s5S6 Isl 20
Balance in Treasury October !.
1872 s9Sb,iZ VI
Amount due school fund and gen.
eral school fund October |, lS1l..syT3.lSO %
Leaving in the State Treasury,
October ACKNOWLEDGEMENT IOr-'I %
The new Constitution provides that
all taxes which shall be received by the
State upon delinquent lands, except the
taxes due the State thereon, shall be re
funded to the county or district by or
for which the same were levied Dur
ing the fi-cal wear ending September
80, 1872, $ll POI Is were paid into the
treasury on account OF redemption Of
land for county and township taxes.
An act was passed February %, lS1l,
directing these taxes to be refunded to
the counties and townships for which
they were assessed; but this act was
repealed February %, 1872. Byan act
passed March |, 1871, the proceeds Of
the sale Of delinquent lands for county
and township taxes, are paid into the
county treasury. and credited to the
county and township to which they
properly belong: and this act ia still in
force. Prior to this legislation all
money received for redemption Of lands,
and also irouf the sale of delinquent
lands, were passed to the credit OF the
"school fund" The effect, Therefore,
OF all this legislation, up to the date OF
the ratification OF the new Constitution,
WAS to give to the counties and town"
ships the proceeds Of the sale OF lands
returned Delinquent for the non.pay.
ment of taxes levied by them, and to
the school fund" all fhe money re-
ceived for the redemption of lands. /
therefore recommend that authority be
given to refund all moneys received in
to the treasury during the last fiscal
wear on account OF redemption OF lands
for county and township taxes, to the
counties and townships for which they
were levied. If this money is thus re-
funded, the statement in regard to the
condition Of the treasury will be modi-
fed az follows:
Amount due counties and town
Ship III 10
Amount in Treasury after deduct
ing the school money ...-.-.......... 1921 %
Leaving deficit October |, 1872. s99 10
If the money is not refunded to the
counties and townships. it must be
transferred to the school fund" so
that the effect upon the State treasury
will be the same, whether it IL refunded
TO the counties and townships or trans
ferred to the school fund" There ex
listed, therefore, October |, 1872, a de-
ficency OF 1929 70, The amount due
the two sclool funds, October ], 1871,
was $50, 400 "a; in addition to this
there was an Indebtedness OF 81 ,262 "a,
which had been created for the hospital
for the insane and university; so that
the total deficiency October |, ISL, was
$T,753 So. When we take into con.
sideration that the usual demands on
the treasury we're all met, this deficiency
of the preceding year provided tor and
the expenses of the Constitutional Con.
vention paid during the last fiscsI year,
leaving but small balance against the
treasury, we have good reason to be
grstified at the improved condition Of
the finances.
On the frat day Of October, 1871.
there remained dnexpended SIS 4l0 II
OF previous appropriations, OF which
s37 677 SO were paid during the last fla
cal year. On the first day of DC.
tober, 1875, their remained unexpended
SAL ,O54 81 OF previous appropriations,
which must be paid during the present
fiscal year. This anomalous plan Of
carrying over appropriations from one
year to the next, grows out OF the tact
hot v h liz the fiscal wear hapins nm the