The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1878-01-08

1877, from 100000 to $4,000, they
having failed 10 produce any evidence
| that the assessment was not correct,
therefore the petition is rejected and &C
ton OF the assessor is sustained.
The authorities bearing upon these
| cases in question. and cited by the attor.
| ney for the State are very clear upon the
| question OF taxation OF Banks or any in
| corporsted companies or individuals
dealing in United States securities for the
purpose of eysding taxation, while Ii Is
| true that by act of Congress, these secu-
rites sre exempt from any local or State
! taxation, yet the purpose for which they
were obtained, the time they were held
and the manner they were obtained,
furnishes the reason why they are not
exempt, while there Is no question OF
legal exemption in these cases, on the
securities represented 10 be held by them
February l, 1877, the whole question
hinges upon the motive or object IN
holding those securities just on that day,
then disposing OF them in the ordinary
course OF business, also the manner IN
which they were obtained, and the length
of time they were the posssessors thereof.
Tie foregoing cases, from the evidence,
show that while their returns were
made in good faith, yet they
had exempted property not warranted
by the law, SIS is shown in the case OF
the Holly Springs Savings and lnsur.
ance Company We. Board Of Supervisors
of Marshall county, Mississippi, reported
IN 81 Miss. Rep, page 28l; see also the
case OF Mitchell VS.. Board OF Commn-
sioners OF Lesven worth county, Kansas
decided by the Supreme Court OF Kansas,
and affirmed by the Supreme Court OF the
United States, the opinion delivered by
Chief Justice Waite, found IL United
States Supreme Court reports 81, page
205.
As TO stocks or personal property, held
out of the State, but never mentioned oy
any citizen OF the State heretofore, while
we think il surdensome, yet by section
As, chapter ga acts OF the Legislature o!
1875, all personal property belonging
70 persons residing In the State whether
such property De in or out Of the
State, and all personal property
in the State, though owned by
persons residing out Of the State,
shall be entered on the personal
property book and be subject 10 eqnsi
and Uniform taxation, unless specially
exempted by law. Il will be seen by the
foregoing section that the personal effects
Of al our citizens, whether IN OF out OF
the state, zTe subject to taxation here. 1t
10 d question undecided as 10 Is con-
stitutionatity and whether 1t would hold
good or not before the Supreme Court, yet
the section referred to Is very plain and
requires II return OF property as stated, TO
the assessor, and tbe attention o. the
ASSESSOR is especially called to this section
ter the assessment OF 1878; also IN I'll
cases Of coporate companies, firms, IN
dIvidusls capitalists, 10 leave the proper
printed assessment returns and accept
none tnst are not properly sworn to and
in accordance with the law.
In the matter Of the petition OF
JAMES HEgvET,
of Trisdelphis district, Of an erroneous
assessment for 1876 on $1,000 bank stock,
said bank having paid the tax.
The same was examined aud we find
It TO be as claimed, an erroneous
assessment. 1t is ordered that he be re-
! funded tsyes as follows: County tax,
$500 road tax, 81, and certificate issues
for State tax, 81; Stste school 81, and
certify to the School Board OF said DIS
trict.
In the matter Of the petition of
WIN. PETERS,
| asking o correction OF his assess .nent
for the year 1877 on part OF lot NJ %,
! Webster district, assessed st $1,000, the
same being duly examined is found 10 be
| is claimed. Ii ls ordered tEat his prop
erty be placed on the land books q; 81
! 600, and he be refunded or the excess OF
$500, being county tax, SO; State tax,
| Sl.20, and State school tax oOc.
Ia the matter OF the petition OF NJ.
Reilly, for the
ST. JAMES HOTEL,
asking reduction of the real assessment
for 1877. On examination OF this cause
We find the said property assessed beyond
that OF corresponding property, being rs
sessed in Clay distrlc! TO j. b. Hobbs and
others 81 $4,000. Il is ordered 10 be
placed on the land books a. SIC 600, and
| that they be refunded on $4,000; being
county tax, Sl506i State, So; State
school, So.
In the matter OF the petition of
JOHN c. HUPP,
claiming an erroneous assessment on rs
feet. LIT y, G. l. Zane's addition, in
Madison district, for 1877, being S3l.00,
the same being duly examined, find
it to be as claimed The property costing
Sl,70O, it is ordered that 1t be placed on
the land books for 1878 al $500, ard
that j. Z. Hupp be refunded for 1877 on
| l,6O0, being State tax, Sc 20; State
school, 81 90; county tax, IS.
Iu the matter OF the petition OF
BENZ. N. LIST,
claiming a double sssessm ent for 1877 on
lots l72, l73 and ia, Zane's addition.
Madison district, same beng assessed to
! SeybO.d and List, it Is found 10 De IS
claimed. l. is ordered that he be refund
ed on $500 valuation Tor 1877, being
county tax, 81 30; State, $3.50; State
school, 9Oc; and the same be dropped
| from the Assessors book.
In the matter Of the petition OF
MEssRs. LEWIS AND wo0DNASsEE,
asking reduction in their assess
ment for 1877, on their personal
property, having been burnt out, in
March last. Il Is ordered that reduction
OF $1,000 be made, and they be refunded
! for said wear. County tax S25, State tax
$40 and State school 50.
The petition OF Thos. j. Blair for Mar
gsret Waters, and the petition OF l.. Z.
Good tor reduction OF assessment are re-
jected.
In the matter of the claim of
VIM. HELFENBINE,
, of Triadelphia district, of an erroneous
extension for 1877, beng on l09 acres
and two roods at S2S.s5 per scre eI-
tended 70 S42 10. should be S3l 80, sn e.
cess OF $40 80. find it correct, and II is or