The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1878-03-18

ordinance we procureu lIOW tne SASy
Collectors Office, the Original, which o T
responded with the recorded ordinance.
1 then examined the law to see
how this increase in the assessment
could rishtfulIy occur. On page lbs OF the
printed Ordinance Book 1t Is provided
that the Assessor Of Water Rents, (now
Assessor OF the City Of Wheeling-see
page SO Of supplement- shall make out
an alphabetical list Of persons receiving
a supply Of water from the water
works, with the number in each family,
the rental value Of the dwelling, the baths,
&C., on the premises, also the List OF keep
ers OF boarding housest stores &e,-upon
which he, the Assessor, makes the assess-
ment. @Also, a list, seperate from the
above, OF all manufacturers receiving
said water, together with such intorma-
ton in relation 10 such manufacturers
as in the judgment OF said assessor, will
enable the Council to assess q fair, just,
and equal water rent on thesame.n
On page 240, it Is ordained lin the
Water Works ordinance) "That there
shall annually be levied or assessed upon
each person, firm, company or corpora
ton using the water Of the City such
rent or tax a. the Council may from year
to year determine
fI am unable to find that, at is the
duty" for privilege either) "of the Com.
mittee on Water Works TO make annually
an assessment OF water rent upon all
~special consumers OF water as Il stated
in Mr.. Blacks communication
On page 142 Of the ordinance book it ia
provided as follows:
SEC. 40. 1t shall be the duty OF the
Clerk Of the City in each year, immedi.
ately after the Council shall have fixed
the amount OF Water Rent, TO prepare O
book for the Collector Of Water Rents, in
which the names OF the parties assessed,
and the several subjects oil taxation named
in the order or ordinances Of Council
making The assessments, and the amount
OF rent due by each person, party, firm, or
corporation shall be put down in sepa'
rate column; and it shall be the further
duty OF said Clerk TO ascertain the gross
amount OF such water rents shown by
said book, TO charge the Collector Of
Water Rents with the same, and then de-
liver the said book to the said Collector,
taking his receipt for the same, stating 10
the receipt the gross amount Of the water
rents.
On page $50, as to Collectors duties, ia
the following: ~.
SIC. A. It shall be The duty of the said
Collector to make a supplementary list
Of all persons, parties, firms OF corpora
tionp, who may have been omitted by the
Assessor, or who may have commenced
using the water Of the city subsequently
to the return OF the Collector (Assessor)
for any one year. And in all such cases
the Collector shall make the assessment
and valuation required TO be made by the
Agesor, and shall make and enter upon
the assessment book the several entries
and extensions required TO be made by
the Clerk, and shall report to the Clerk,
at the end Of each month, the addition
made 10 the general assessment.
So finding the Law, | went 10 the City
Collectors Office. The Collector was ab.
cent Icould not prevail upon his depu.
ties 10 let me see the books from which l
might learn about Smith & Cos assess.
ments. They said they preferred that !
should see Mr.. Black personally. Calling
Again / found the collector, and stated
that I thought there was some mistake;
but was promptly informed that the $500
was supplementary assessment made by
him, In pursuance OF authority vested In
him by the printed ordinance last above
quotedl. tasked to see his water tax as.
seSment list. He referred me to a large
book "Water Rents, 1877 stating that 1t
was q private book, his own property, but
that l was welcome 10 see II. II contained
no charge against Smith & Co, and he
stated that the special Tor Council as.
sessments had not all been entered there
yet He referred me for any further in.
formation, to the records in the City
Clerks Office.
1t was after this that the petition Of
Smith & Go. was prepared, setting forth
the facts Of the assessment by ordinance
on October S0th, the addition made there.
10 by the collector, and the further fact
that the work done at the brewery land
consequently the water consumed) before
October 30th, was much leas than the or.
binary work and consumption, and that
the work had almost ceased on October
3Olh, and did cease entirely by January
LIST, ut which time the water was shut Of,
and asking q reduction to 500 which
amount would be more than seven cents
per barrel on all the malt liquors manu-
featured in the year. This petition was
prepared at the instance Of Smith & Co.,
by the aid Of A. E. Smith, and was signed
"smith & Co. by A. E. Smith" as we'll rs
by myself as attorney for Smith & Co.
For 1875 Smith & Co.'s assessment was
fixed by ordinance at $50. Their name
did not appear in the assessment ordi.
nance for 1870. The Collector states in
his communication that "The Collector
ixed the rate at $3.50 and 60 reported Il
In his annual settlement with Council for
that YEAR, He 90 stated to me person
ally, nearly n week ago. The inquiring
reader can judge Of his right TO tix the
rate By recurring 10 his authority above
quoted. As to the facts; Smith & Co.
paid him, for 1876, the amount named,
SOY. have spent much time and labor
10 o vain endeayor to verify by the re-
cords, either that he reported II 10 Coun.
Gil, or that he accounted for, or about II,
In either Of the other two ways in which
he 10 required 10 enter or account for
supplementary assessments. He aid moi,
"a 10 supplementary alsessments for said
year, snake and enter upon The aSsesS.
ment book the several entries and extern.
sions required to b made by the Clerk