The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1872-01-19

a State tax of thirty.fve cents on the
hundred dollars has to be levied, while
with a proper rating much smaller
rate of taxation would provide ample
revenue for State purposes. The Auditor
therefore recommends a .revaluation oil
real estate and suggests the rules In
accordance with which 1t should be
made in oder to arrive as nearly as
possible at the actual value of the
property. ..-
In many instances the sheriffs have
failed to make lists of delinquent lands
for the year 1869 as required by the
Code, and the labor of preparing lists tor
this years sales has been thereby great
ly increased. The following interest
ing statement is made concerning Rail-
road taxation: :.
"Great difficulty is experienced in
getting the returns and reports from
county ami township officers, required
by the 9th section Of chapter 29 OF the
Code as prerequisite to the assessment,
or rather making up the amount of
taxes due from railroad companies.
Being advised of this fact by my prede-
cessor, early and constant effort has
been made to procure this information
| in time thisSear to make out and trans
NIT to the officers of railroad COM
panies their annual assessment for the
year 1871: and also, if possible, to
gather the delinquent reports OF
1870, with view to an as
sessment OF the taxes for county
and township purposes, which had
been omitted for the latter year, for the
lack of these returns. The result, so
far as the assessment OF 1871 is con-
cerned, has been that nearer approach
to an entire assessment has been
reached than for any previous year.
But one county has failed to make and
certify the apportionment among the
townships, and eighteen townships have
failed TO respond with the returns re,
ouired bv law. So far as the unassessed
taxes for 1870 are concerned, the effort
to get the necessary returns from the
county and township officers whose
duty it is to make them, has SO nearly
been a failure that it has been almost
given up as impracticable."
The result of this careful investiga'
ton is seen in the fact that the amount
OF tax on railroad property certified for
payment for county and township pur-
poses for the year 1871 is $50S9O.4O
while the corresponding tax Tor the
year 1870 was only 1895.
There is some apparent conflict 10
the laws relating to the payment OF
taxes on delinquent lands and their
REDEEM ption from sale. The Auditor
calls the attention Of the Legislature to
the subject and suggests the proper
legislation.
An act of the Legislature passed last
winter required that all taxes here; otore
paid into the treasury for the redemp,
ton of delinquent lands be returned to
the counties, townships, &c, in which
the same were assessed. 1t has been,
however, entirely impracticable for the
Auditor, with the present clerical force
employed, to ascertain the amounts due
to the several counties. The proceeds
of redemption of lands have been placed
to the credit OF the school fund and
have been invested in the name of that
fund. The Auditor estimates that the
total amount OF these moneys is not
less than Fifty Thousand Dollars, but no
repayments have been made during the
year in consequence Of the almost
impossibilty Of ascertalnlng the
amounts severally. due.
The law regulating the disbursement
of the general school fund provides for
its paymeat by the State Auditor TO the
Treasurer of the township or school
district. The office Of township treas
urer was abolished several years ago,
since which time there has been no one
legally authorized to receive the money
and be responsible for its disbursement.
1t has, however, in accordance with the
practice of former Auditors, been paid
to the sherifis. Some means should be
devised for the drawing ofthis fund from
the Treasury only as it is actually re-
quired for present use. Such was the
condition oftbe Treasuryat the close OF
the present fiscal year, owing to the
very large deficit created during the
fiscal year 1870, which necessltated a
corresponding deficit this year, that it
was thought proper to limit the amount
to be drawn for by the county snpern'
teudents by the adoption of the rule
above indicated, which was done
through the medium of a circular issued
from the Auditors office last fall. The
Comfy Superintendent have accord,
incly drawn the funds as they were
needed to keep the schools in operation,
and have thus saved the Treasury
some embarrassment.
Large amounts are due from delin-
quent Sheriifs and, other means having
failed to produce a settlement, steps
have been taken to bring suit against
the delinquents and Their sureties.
The collection of the tax due fol
licenses to sell goods by sample has
been attended with much difficulty.
The Auditor asks for authority to
employ special agents for that purpose
at such places as in his judgment may
be deemed necessary, and that Sheriffs
and other collectors be charged to
assist in the collection of the license
tax.
The county assessors are required by
law to make list of the militia in their
respective districts and are entitled to
receive pay at the rate of three cents
per name for the militia so listed, but
no appropriation was made for that
purpose in either 1870 or 1871 and
consequently the assessors have not yet
been paid.