The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1882-02-24

commissioner shall be authorized to nd
minister said oath. Any person refusing
to answer, under oath, questions that NAV
be propounded to him in reference to said
assessment shall be fined not less than
twenty dollars nor more than lity dollars,
for every. such refusal, TO be assessed and
recovered before justice, us other fines,
and paid into the county treasury.
SEC. U. As soon ns the commissioner shall
have completed the assessment in his dis.
triCt, he shall make three copies thereof In
the books TO be furnished him under the
provisions Of section three Of this net and
shall take and subscribe IN oath or aiIirma.
tion to the following effect: ~ -, q com.
missioner appointed 10 ASCERTAIN and reas.
sess the ualue Of all real estate in the -
district Of - county, Tor in the county
OIL do solemnly swear Tor affirm that
have diligently cndeayorrd to agcertain
the value Of ali trItcts Of land aud town lots
properly chargeable in my district, and
book; that have faithfully, fairly and i'm.
partially, and without bins or favor assess.
cd the same, with the improvements
thereon, at FUR Cnsh value; and TINT in
making the said books, | have followed the
law and been guided by the instructions
furnished me by the Auditor for my guild.
aRCe; so help me God" Which oath may
be taken and Subscribed before any person
authorized to administer Oaths, and copy
Of the same shall he subjoined 10 each Of
said books properly subscribed and certi.
fed; two Of the said books shall be filed by
tho commissioner with the clerk Si the
county court Of his county, onor before the
first day OF July, in the year one thousand
eight hundred and eighty-two, and shall be
used by the said clerk as guide in making
up his land books. The other books he
shall transmit to the Auditor, on or before
the first day OF July, one thousand eight
hundred and eighty-two.. In any county
in which there are two assessment districts
the county court OF such county shall ex.
anime said books and see il there is in-
equality in said assessment as between the
districts, and make such order us will cor
rect such inequality.
SEc.7: Any person feeling himself ag-
grleved by the assessment ot his real estate,
made under the provisions Of this net, may,
within one year after the filing OF copy
OF such assessment with the clerk Of the
county court apply, by himself or his
agent, to the said court for redress, first Civ
ing reasonable notice in writing Of his in
tentiOn to the Prosecuting Attorney, and
stating in such notice the character OF the
correction he desires. 1t shall be the duty
Of the Prosecuting Attorney, upon being so
notified, to attend to the interests OF the
State Mt the trial Of such application. II,
upon hearing the evidence offered, the
County Court shall be OF opinion that there
is error in the assessment complained of,
or that the valuation fixed by the Commits
sioner is excessive, the said court shall
make such order correcting the said assess.
inent ns is just and proper; copy Of such
orders shall bG made and certified to the
Auditor by the clerk within twenty days
after the entering Of the same; such appii-
cations shall have precedence OF all other
business before the court, but any order or
Judgment made upon sucha application shall
show that thee Prosecuting Attorney was
present and defended the intere-ts OF the
State; and in the event it shall be ascer-
taincd that the land has been crronCously
assessed, and that the owner has paid such
taxes, the court shall order that the excess.
shall be refunded to him, and il not so
paid he shall be relieved i,om such ex-
pense. But no costs shall be taxed for or
against the appellant or the State.
SEC. s. For services rendered under this
net by the commissioner, he shall be allow
ed for each day actually and diligently
employed thre0 dollars, to be paid out Of
the State treasury. But such account shall
be verified by the affidavit OF the commia.
sioner and presented TO the County Court
Of his county, and approved, allowed and
certified to the Auditor for payment. Pro.
ridsd, That the total compensation OF such
commissioner shall not exceed two hun.
dred and fifty dollars. Any officer who
shall full or refuse to perform any OF the
duties required OF him by this act, or who
shall make an improper or unfair valuation
OF any property, through fear, favor or
malice, or shall receive money or any other
consideration Tor making an Unfair or par.
tial valuation OF any property, shall he
guilty Of misdemeanOr, and upon convic-
tion thereof be fined not les than one
hundred dollars, nor more than five hun.
dred dollars.
SEc. .. Every commissioner who shall
fail to comply with the requirements OF this
act within the time herein specified, shall
forfeit all right to compensation for his
services, unless, and until, he shows to the
Auditor on oath satisfactory reasons for de-
lay.
SIC. 10. The Board OF Pablic Works
shall be board Of equalization to correct
md cQuNlize the re.asSpSsment SO made be-
tween the counties and assessment disIrictl,
II it shall appear to them that the average
value Of the real estate in any such county
or district is either too high or too low, The
board shall hear all such evidence as may
be presented TO them, and shall increase or
reduce the average value OF the real estate
, in such county or district according TO the
evidence SO taken, and any othet evidence
which may come to their knowledge
When they shall have completed their
labors, they shall report the same 10 the
Auditor,who shall report the same to the
Clerks Of the County Courts.
SIC. II. In every county where Boards
Of Commissioners have been established in
lieu OF the County Courts for police and
fiscal purposes, the said boards shall have
the same powers and perform the same
duties as arc imposed upon tho County
Coarts, in carrying out the provisions Of
this act,
RAILROAD ELECTION.