Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1881-02-15
COUNTY COURT AND B. r. TAXES

Hr. Gattor.-atl HOW ne through the cel>
umns of your valuable paper to notice,
briefly, the controversy THAT has taken place
between II and Dol. r. W. Baylor in rsla.
ton to the railroad taxes.
ii, in his communication, presents q Letter
from q gentleman in Wheeling, in which it
10 stated that the board Of public works in
1880 reduced the assessment ON tho B. so.
R. r from s515,7s9 rs in 1879, to s47l,-
43S So, and that the Auditor sent this as
essmen to cur County Court, and that the
Court failed ts make the apportionne nt that
10 reqaired of them by section Ct of chapter
9, aad section 81 of chapter 70, Acts of
1879, consequently the county will not re-
csive as much school tax as it should.
To this Col. B. replies that tho Court has
not been guilty Of any neglect of duty, and
produces On extract from its proceedings
had at its May term, 1879, making the rs-
CURED aPporsienment.
l believe there 10 no question about 1879;
but did the Court make the superintendent
for 1880? that is the question.
1t may be urged that it is not necessary to
make it every year. Perhaps not, but does
not the law say that "the r. r. Co, through
its proper officer, on or before the first day
OF February in each year, shall make out and
Tile With tho Auditor q list eff its property,
49, ~ et6 q u tH6 fGAl ana D6Ts
sonal property, and money. credits and in
vossnsnts of such company? And must not
the Auditor 10y said list and valuation before
the board of public works as soon as possible
after the fling thereof, and that the said
board shall, if the same be satisfactory, di-
rect the Auditor to assess the property Of
said Company for State, school and mzni-
clpal corporation purposes? And does net
the law further say. sit shall be the duty of
the olerk ct the County Court of every
county through which srch road runs,
,cithtn thirty days otter the county lecy Of
such county is laid, to certify to the Auditor
the appert;oament made by the County
Court?
If shs law requires those things, then the
apPortiennaent must be made every year, and
the superintendent made in 1879 will not
answer for 1880, and the Court has failed
to perform its duty.
Col. B. sayss"if the. Secretaries of the
boards of education have failed to perform
their duty BY not reporting to the Auditor
the amounts levied for school purposes in
their different districts, thereby generating
tho railroads from taxation, why blanc the
Court Z"
In reply to this portion of his article, I
will ask does rs friend charge o neglect Of
duty on the part of the secretaries I? I think
not. The neglect of duty by the secretaries
is only sssumed by Col. B., and that il is a
false assumption. and net the cause of the
loss, is proven by the following letter:
STATE OF WEST vrnG1NIA,
AUDIToR'S OFFICE,
HEs1L1xG, January 6, 1881.
Bsan sia:-ewine to the fact that the County
Court OF Jefferson county failed to apportion the
among the several Districts therein, / could not
ise 90 in ny assessment sgsia.t ths B; & .. R.
''''' 5os.} s MILLER. Auditor.
But why should the. county suffer suy
loss, even if the secretaries ne lected TO re-
port the amount levied en- each 500 {? The
same chapters and sections before referred to
contain the following:
"And IN case Of the failure Of tho secre-
tary OF the board of education in any dis,
tries, and the clerk of the County Court, OF
tribunal elected in lieu thereof, to return TO
the Auditor on or before the first day of
December in each and every gear suoh cer>
tihcate as to the levy aforesaid, then the
Auditor may obtain tho rate Of taxation for
county and district purposes from tho copies
OF the Assessors Books on file in this oics.
land it shall be the duty of the Auditor
to charge every Railroad company assessed
under the provisions Of this seotien."
And, further. But the failure of the
clerk OF the County Court or the secretaries
OF the boards OF education to certify to the
Auditor the le0ics or apport;onment within
the time prescribed shall not invalidate or
prevent the assessment required by this sec.
ton, bat tho Auditor ehsll make the ASSESS
nent, and proceed to collect or certify the
same to the Sheriff, as soon as practicable,
after he has obtained the information nsces.
sary to make such assessment.
New, admitting that the intimatod neelse,
OF duty by the secretaries ~is.true, the county
eeuld not, under tho law. lose the. r. r. tax.
provided tho Court discharged its duty BY
making the apPertienment. Let US have
the matter fully siftsd, as tho Colonel sug-
gess. VI.