Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1879-10-28
BOARD OF COMMISSIONERS.
settling the Bank Assessments.

Commissioners, with a full membership, |
sat yesterday morning as court 70 con- |
slider applications for changes of assess !
ment, the occasion being the petitions OF |
the Exchange, Ohio Valley and Bank of |
Wheeling, presented at the last regular |
meeting, for the changing OF their as
sessment from the arbitrary 10 the
amount claimed to be correct The
Bank Of the Ohio Valley was assessed with !
$3.50, $50, which it claimed was grievance
as the correct sum should be SIS, 60S.6S.
The Exchange Bank was assessed with
Sl65, 900, which it claimed should only
be sol, 1882. The Bank OF Wheeling
was assessed at $4,000 and claimed il
had no returnable personal property.
To consider these claims the Court
sat Yesterday morning, Prosecutlng-At-
torney Jordan representing the State,
George B. Caldwell, Esq, appearing Tor
the Ohio Valley Bank and A. J. Clarke,
ESQ.,, for the other two. President Car
nahan stated the business OF the Court
to be as above, when Mr..
Jordan demanded an answer
to the subpoena duces tecam, issued
against the cashiers of the banks in
question for the production OF their
statement books, to be used in evidence.
Counsel for the banks took issue as to
the subpoena, and, entering into the
merits of the case, held that no law eX-
listed to compel them 10 expose their
private business before the public, es-
pecially when they had made their
sworn legal statement TO the assessor.
They were prepared, they said, to prove
their case to be as claimed in the peti-
tons, and that no evidence had been
produced 10 cOntrOvert their statements
as made.
Mr.. Jordan made reply, stating that
the State had the right, in cases OF this
nature, to see their statement books,
even as President Hayes had to make
an exhibit of his private business. He
asked that the court compel the banks
to produce their books. Mr.. Clarke re.
piled by rehearsing precedents to sup
port his point, and re.asSerted that there
was nothing to justify the court in re-
quiring the production of the books.
The President then read section to of
chapter l3l OF the Code, which set
forth that books, papers, &c, might
be ordered produced if necessary,
but Mr.. Caldwell held that this
was intended only for cases in
law and not for those like the
present. The question was then put as
follows: Shall the court sustain the
Prosecuting Attorney in the issue OF
subpoena duces tec,tm, calling for the pro-
duction OF private books? The vote
was as follows, Schultze having been ex-
cused:
Aye-Carnahan, Phillips, Terrill and
Hutchinson.
No - Armstrong, Atkinson, Boring,
Frew and McCullough-5. So the court
refused to sustain.
Mr.. JOrdan-As the court refuses 10
sustain this position, am at an end;
and in behalf of the taxpayers would
say can do no more, If the books are
not produced.
The hearing OF the cases then began,
Mr.. J. j. Jones being the first witness.
care you cashier OF the Exchange
Bank ?"
81 am"
"Were YOU such on or about Fcbru-
airy, 1892
/" was
odd you make return to the As
SCISSOR according TO law"
% did. / returned the amount OF
SOL, 1893 81 as taxable
WAS any of the property OF your
bank claimed as exempt, invested for
the purpose of evading the taxi"
No, sir, not one dollar"
Armstrong then moved the statement
OF the bank be accepted, and Phillips
demanded record, which was as fol-
lows:
Aye-Armstrong, Atkinson, Boring,
Frew, McCullOch and HutchinsOn-6.
Nay-Carnahan, Phillips and Terrell
5.
So the Exchange Banks assessment
was fixed at Sol, 1882 in place of $780,
600.
The Bank of Wheeling's petition was
then called up and ID. G. List put on
the stand. He testified to being presi-
dent of the bank, and that Mr.. Lamb,
cashier, had made the sworn return to
the assessor.
what was your Capltal!
"One hundred thousand dollars, as
stated in the return
"What did it consist oi?'
eve had in legal tenders the sum of
$40, 200, and the remainder in 1 per cent.
bonds"
"Did you place it in this shape TO
evade taXation?'
"No sir, never did
"Was the return made TO the assessor,
as you believe, correct"
1T is"
"You made no effort, in any way, to
evade taxation?'
"No sir"
Mr.. Clarke then asked that ASSESS
ment be made to confirm with the
sworn return, and, on motion, the vote
stood
Aye-Amstrong Atkinson, Boring,
Frew, McColloch. Phillips and Hutchi-
som.
No-Carnahan and Terrill-2.
Commissioner Terrill-l would like to
know upon what ground the assessor
makes these arbitrary assessments.
Assessor Arkle-Since the action OF
the Board, have nothing to say.
So it was ordered that the statement
of the bank be accepted.
The case OF the Bank OF the Ohio Val
lev was then taken up, and George
Adams, cashier, swore that he had made
the return TO Assessor Ankle in June,
1879. He testified, in the same form as
above, that $3S,60S.6S was the proper
amount for taxation and that he had
converted no assets of the bank for the
purpose of evading taxation.
The statement of the bank was then
accepted by the following vote:
Aye-Armstrong Atkinson, Boring,
Frew, McColloch and Hutchinson-6.
Nay-Carnahan, Terrell and Phillips
-3.
After the transaction OF certain unim-
portant miscellaneous business, the
Board adjourned.
ALL Sheet Music at hair price, at
Sheibs, Washington Hall.
THE COURTS.
Yesterdays Proceedings In the
Different Judicial Bodies.
CIRCUIT CoURT-JUDGE MELVIN.