The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1878-01-08

in 5000 tAltnl yet they nhu
property not warranted BY the Law, BiA
shown il the case Of 'tthe Holly Springs
Savings and Insurance Company Va.
Board Of Supervisors Of Marshall county,
Mississippi, reported In 80 Miss, page
2SI; see also the case oil Mitchell W.
Board OF Commissioner OF Leayenworth
county, Kansas, decided by the Supreme
Court Of Kansas and affirmed by the Su.
preme Court Of the United States, the
opinion delivered by Chief Justice Waite
found in United States Supreme Court
Reports 81, page 2O6.
As to stocks or personal property held
out Of the State, but never returned by
any citizen oithe State, heretofore, while
we think Il ~burdensome, yet, by Sec. 4s,
tChapter 81, Acts Of the Legislature of
1876, @All personal properly belonging
to persons residing in the State, whether
such property be in or out Of the State"
and sail 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 70 equal and
Uniform taxation, !" unless specially exempt.
ed by law.
It will be seen by the foregoing section
that the personal effects Of all u citi.
zens, whether in or out Of the State, are
subject to taxation. Here, II ia ques.
tion undecided as to lis constitutionality,
and whether It would hold good or not
before the Supreme Court. Yet the
question referred 10 is very plain and re.
quires q return OF property as stated 10
the Assessor.
And the attention Of the Assessor is
especially called to this section for asses.
ment OF 1878; also in all cases Of corporate
companies, firms, individual capitalists,
to leave the proper printed assessment
returns and accept none that are not
properly sworn 10 and in accordance with
the law.
In the matter OF the petition Of James
Heryey, Of Triadelphia district, oil an er.
roneons assessment for 1876 on $1,000
bank stock, said bank having paid the
tax, the same was examined and found
10 be as claimed, an errobeus assessment.
Il is ordered that he be refunded County
tax S460, road tax So, and certificate Ia.
sued for State tax 50, State school 81,
and certify TO School board Of said dis.
trict.
In the matter OF the petition Of VIM.
Peters, asking for a correction Of his as.
sessment for the year 1877, on part OF lot
No. 80, Webster district, assessed at 3d..
GOO, the same being duly examined, was
found 10 be as claimed, and 1t is ordered
that his property be placed on the land
books at 5000, and be refunded on the
excess Of 5000, being county tax S.,
State Sl20, and State School 90 cents.
In tue matter OF the petition Of NJ.
Reilly, for the ST. James Hotel, asking a
reduction Of their real assessment for
1877, an examination Of this case showed
that the property was assessed beyond
that OF corresponding property, being
assessed in Clay district TO John FL.
Hobbs and others at $4,000. Its order.
ed to be placed On the land books at
$4,000, and that they be refunded on
5000, being county tax Sl5, State So,
State school So.
In the matter OF the petition Of John
q. Hupp, claiming an erroneous assess
ment on % feet, lot 0, G. L. Zine's addi-
ton, in Madison district, for 1877, being
$3l, the same was duly examined and
found 10 be "a claimed. The property
nos,;ns bnt q 7oo /. ia ordered that [,
he nlaeed on lie land books, for 1873 at
q bN0 and that i. q. Hum be refunded
H. IS77 nm 81 900 being state tax S. 20,
State school 81 60 and county tax S..
In the matter Of the petition Of Benz
is77 on lots 10 ira and 17d. o. Zane's
addition. Madison district. The same be.
inc nssessed 10 Seybold and List. ia found
10 hs as claimed II ia ordered that he
be refnnded 500 valuation for 1877. be-.
;ns co,niv tsY "a I'd. STATE tar 81 so. and
STATE schooi m cents. and The same be
dropned from line Assessors books.
IT. The matter NJ the n%etition Of Messrs.
Jew;s q Woodmansee. asking a rednc.
! lion In their assessment for 1877, on their
nsraonaI nronertyy having been burned
p", March lat X IA ordered that a re.
Jnr,;on nj s5 Ooo be made. and that they
be refunded for said wear county tax S25.
State ,sr IN STATE school 6.
The n]et;,ion NJ Tbos. ]. Blair. for
Nsrgaret Wsters and netition Of i. @.
Good f"r rsJnction Of Assessment. are
sa;sc,oj
IN tho m.,tsr NJ the claim of VIM.
u]slisnbins of Triadelnhia district. Of an
a=rronsons sytens;on for 1877, being on
mo acrsa .nJ . roods al s2S Ak ner acre
defamation s49IO shonld he SSI6o. an
oxcess ~ e. 05n. n IA ordered thst ne be
ssS"nJsJ canntv IN. Is o. road tax 50 10
State srhooI 81 05, distrist school fund
~ IN hn;iJ;ng fnnd 81 80.
In tbe matter NJ The claim Of Martha
Iohnson n an arroneops assessment for
1877 n conntv Tar on 81 OOO comfy
hand. tbe claim ia fonnd 10 he correct.
sUJ /, !. orJareJ that the same bs re'
inndsd
Inv ths matter NJ the claim Of Mrs.A
NJ Tohn.on ~ a, ]erro,eons assessment
~, Is7 oi'sS ooo %nsrsonsl ]nronerty in
CIav ais,r;ct and IF $4,000 aceount of
onnn,v tsY m corntv MIND. Il ia fnnnd
~ Ia ~ cls;msJ and Il ia ordered that
sSa bs rsinndsd connty tax nm * ono.
ho;rs ss5 and for Slate nnrnoses on
20 ON bein, "a State sehool'S2.
IN ,bs msiter ~ tia claim n Emma r,
c.r,or ,at;rs IN bs relieved NJ intersst
on tsrss for 1S7S and 1870. "A sbe wss AT
~. Shs,;GSs og;cs readv n nav her taxes
=" yra md II correct and arjer The same
w SS /. rsinnded be;ng comfy lar So ii.