The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1872-11-28

nected with the establishment Of o system
Of public instruction, and the defect
which II contains, yet It has accomplished
much good which will be felt Ia after
years In the general cnllghtmenL Of The
people. M
The Regents Of the Normal School
have failed to make o report, and It ID
therefore out OF my power TO state The
condition or wants Of Marshall College,
or Of the branches Of the Normal School
at Fatrmout aud West Liberty.
W DELINQUENT LANDS.
The assessment Of lands, the collection
OF taxes thereon, and their sales for The
nOn.pAyment thereof, ore 10 themselves
simple proceedings. Tho laws upon this
subject primarily have in view but ono
object, to provide revenue. But quCs'
tions Of title under the doctrine Of for
telture are so interviewer with them that
they are now intricate and confused o
puzzle to lawyers and a mystery To the
people generally. 1t Is Of the ut
most importance 10 clear them OF all In.
tricacies and ObScuritY, but 10 do this, and
at the same time preserve private rights,
which vested from time to time under a
series Of acts, will prove no easy task.
And yet there Is necessity for revision
Of these laws, US tho present Constitution
contains new and important provisions on
this subject, and the laws ought 10 be
made to conform to them. On the other
hand, all those provisions which have
been repealed, or are imperative or un.
necessary, ought not to be permitted 10
cumbcr our statutes OF produce confusion.
The Constitution has settled the leading
principles, 80 far as title Is concerned, ex-
Cept In case Of forfeiture tor non.payment
Of taxes. 1t Is, therefore, well worthy of
inquiry how far these laws may DO modi.
fed and stripped OF allprovisiOns not per.
tinent to their fundamental idea Of rails.
ing public revenue. While they cannot
be entirely Invested Of oil matter not
german to the collection Of the revenue,
yet a nearear approach can be made to It
than has heretofore been practicable.
There arc, however, some interests to be
looked 10 which have not heretofore 70.
ceived as much consideration and atten-
ton as they deserved. Great care has
heretofore been used to declare and secure
forieitures, hut equal care has not been
employed to protect innocent holders
against forleitures An Assessor may, 10
copying, inadvertently drop a tract Of
land from the land book, and the error
may not be discovered until tue land has
become forfeited. Unaer the stringent
provisions Of the present Constitution, in
such case as this, there can be noreief
by either special or general legislation
Lands on which the taxes have been
paid are returned delinquent by the sher-
1T, while the owner, conscious of no de.
fault on his part, rests secure until, per-
haps, he hears that they have been sold
for taxes, or have become forfeited; and
his only protection Is the sheriiFs receipt
which may have been lost or which may
be too indefinite In its description to be
Of service without the aid Of parOl tes-
timony, When it is remembered
that u sheriff obtains credit 10 the
amount OF all delinquencies, it will be
seen that the temptation to make these
returns is very strong. Case are con.
stantly occurring in which parties produce
receipts for taxes upon lands which have
been returned delinquent, and in many
instances persons have preferred to re.
deem them rather than 10 take the risk Of
suit in the future, or 10 be involved in
the tolls Of the forfeiture laws. Surely
more adequate means ought to be pro.
vided for the protection OF laudholders
against these dangers than those now ex.
listing. l invite your special attention to
this subject, with the hope that greater
safeguards may be afforded 10 landOwn.
ers. Great accuracy ought to be required
in making up the land books for each
year. This can best be done by the
officer who has the best means OF iufOr-
nation. An assessor docs not assess the
lands, but merely copies the entries from
the former book, making certain specified
changes. 1t is true he is required to US.
certain from the owner whether his lands
were properly entered for the preceding
year, but it is utterly impracticable to do
this in every instance, and il Is a 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 register Of deeds and wills, and
as custodian OF the delinquent list and
lists oil lands sold for taxes, and OF all
other papers pertaining 10 lands, has ex.
elusive possession OF the information
necessary TO make up correct land book.
Now this information, through clumsy
eXpedients, must be communicated TO the
assessor. Would 1t not be wise to avoid
this indirection by imposing the duty OF
preparing the land books upon the clerk
Of the county court? The assessors will
then have ample time to make their
assessments and prepare their property
books. There will be but one land book
for each county, and ii could be prepared
with dCliberation and care within the
allotted time. believe that this simple
change will produce most beneficial re.
suits in every point Of view.
If, with master hand, you can touch and
reform tho laws in regard to roads, Tree
schools, and delinquent and forfeited
lands, you will render to the people OF
the State most signal service
h TIE FINANCES.
The report o! the Treasurer, which will
be laid before you, makes the following
exhibit of tho condition Of the finances :
Balance in the Treasury, Oct. /, 1871. .Sl2SB17 n
Received during the fiscal year CndInr
September 80, 1879. 74i,ES6 i6
Total; $S7O,S2s %
| Ing September 81 1872 xSsf 7Ht or
Balance In Treasury Oct. !, 1872. S2s9 Is2 o.
Amount due school fund and general
school fund, October l, 1874. san, $50 CO
Leaving IN the State Treasury, octo.
peE u e'E'.'''''''''''.'..'.... SlO,Gl 81
The new Constitution provides "that all
taxes which shall be received by the State
due the Stale thereon, shall be refunded
10 the county or district by or for which
the same were levied" During the fiscal
year ending September 30, 1872. Sill.