Martinsburg independent. [volume] (Martinsburg, W. Va.) 1875-1900, 1881-12-17
To the Taxpayers of the Sec
OnR Revenue District
Berkeley County.

hVSloldeuiV, NtC eiAhV NNoiSh1eNN w
commence the assessment of al
property has been changed from the
1st day of February to the 1st day
of January. The assessment fol
1882, therefore will begin the LIST day
of January, instead of February LIST,
There are some other points in the
Assessment Law to which | desire
to call the attention of interested
parties. The Acts of 1881 make it
compulsory with the Assessor to
have all persons answer on oath such
statements as may be asked by the
Assessor concerning their property,
and the Assessor is liable to a fine
for not administering said oath to
every person. There are with Eome
taxpayers doubts as to the right to
tax certain classes of property, nota-
bly liens and bank deposits. That all
may see the full scope of the law re-
garding the listing of personal prop
erty, l refer the reader to Chapter
IL, Sections 40 and AZ, Acts of 1881:
The words personal property" as
used in this chapter shall include ali
fixtures attached to land, If not in
included in the valuation of such
land and entered in the proper land
book; all things Of value movable
and tangible which are the subject
of ownership, and money and cred
its and investments, as defined in
the following section.
The word ''money" includes nCt
only coin, but all notes, tokens or
papers which circulate or are used
in ordinary transactions of money, or
currency, and deposits, which either
in terms or effect are payable in
money on demand. Credits in
clude all claims and demands, wheth-
or owing upon bond, note, certiti-
cate, book account or otherwise,
and whether due or not, whether
payable in money, property, labor or
services, except only such demands
as are included in the term money
as above defined.
Section SIS of the same chapter de-
fines the duties of the Assessor, the
administering of oath, ETC., and pen
atty for noncompliance of same.
The "dog law" seems to be the
least understood Of any important
measure passed by the Legislature
last winter. 1t vas not unfrequent-
ly the case last spring when listing
dogs, in answer to the question,
GLOW many dogs on your PREMISES"
that elected a reply in this wise
"Well there is n dog here that /
claim and n that | don't claim"
GLOW long have you hadit ?" "Oh,
/ don't know, probably from four to
six months" On being informed
that they were responsible for the
revenue on the female animal the
general answer was: cts not right
and you need not charge me with
the tax on the dog, for l will not pay
it," and other similar remarks.
While the ''dog law'' as it now ex-
lists, has not, for one or more rea-
sons, my hearty support, nor do l
think it fair to the whole people, yet
l recognize it as part and parcel of
our laws, and shall in an official way
do my best to carry it out. 1 am,
however, very decidedly in favor of
a law that to some extent will di-
minish the horde of worthless ours
that infest all communities. 1t may
be that the now existing law fills the
bill. But to the law. Chapter 20,
Section l, says:
That it shall be the duty Of every
Assessor annually to list all dogs
over four aoeeks old owned or kept
within his District, particularly not
ing the number owned or kept about
any one house, giving such descrip-
tion of each as he can conveniently
obtain distinguishing between males
and females, and for this purpose he
may examine on oath any person
found in his District. The fact that
any dog is kept or alIowed to remain
about any house shaft be deemed suf-
fcient evidence to authorize The asses
Sor to return the person inhabiting
said house as oaoner Of such dog.
There is certainly no difficulty for
any man of average intelligence to
fully understand the section just
quoted.
There is quite enough hard labor
and censure attached to the assess
ment Of property without the oppro-