The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1883-05-28
A BIG STONE WALL
ACROSS THE PATH OF THE .. OF p.w.
No I.er.D.. OftA. Valuation Of Land. nads UHd.r
the gsGl,s.,n.at Act within Their Power
and ths Former Aetloa Of the Board
Nall and Void - What Mxti

The State Board OF Public Works was in
session Saturday forenoon, and listened to
statements by representatives. Of several
counlies, Hon. John W. Harris, an attorney
Of Greenbriar county, presented the protest
OF the County Court Of his county against
the maintenance OF the estimate OF the re.
assessors. This protest represented that not
over onetiith Of the lands Of the county are
improved, that large tracts of land lying
along the banks OF the Greenbrlar river be.
tween the CheSapeak & Ohio railroad and the
line Of PocahontAs county are thin and poor,
and largely unimp'oyed. Affidavlts were
also presented In supporter these statements,
MT. Frame, Esq OF this city, presented
aftidayits showing the injustice OF any In.
crease In the valuation OF Braxton county
lapd.; Hon, ]. F. Brown presented protests
and evidence In support OF them, against any
incressein Lincoln county, and Mr.. J. D.
Anderson appeared and gave reasons why no
increase should be made in Webster county.
The hearing Of evidence was then suspend.
ed, and Attorney General Watts presented
an opinion prepared BY him at the reque oil
the Board, as 10 the Boards authority. The
representatives Of Kanawha: Nicholas and
Webster counties had raised the question
whether the Board had right TO increase OF
decrease the aggregate assessment, and 1t was
on this point that the Attorney. General had
prepared the following opinion:
tiki or THE OPINION.
srArEoF WET VIRGINIA,
OFFIcE UF ATTORNEY GENERAL.
.' q WHEELING. May IS. 1883.
TO the Board Of Public Works, Siningas a Board
Of Equalization:
grittau opinion, on yesterday, by fe.olunon,
10 viii: ''Uan the Board OF Public Works sit.
ting as Board of Equalization, SO correct
the re- assessment made under the provisions
Of chapter 80, Acts OF 1882, as TO increa.e the
gross aggregate valuation OF the lands in this
state ~ ascertained by the COMMISSIONS OF
the different districts In tue various counties,
should they find 1t necessary 10 proper cor.
rection and equalization OF the SAID re assess
mept between the different counties In the
Statt?n has received my careful consideration,
and have given to the authorities bearing
IN the subject, such examination as deemed
the importance OF the subject to demand.
The Language OF chapter 10, Acts Of 1882. 81
amended by section 10, Acts OF 1883, Is as fol-
lows; ANN,
Acts 1888. chapter r. section 10. 1.-THE
Board OF Poblic Works shall be Board oil
Euualization to correct and equalizs the re.
assessment made between the counties, II 1t
shall appear to them that the average value
of the real estate In any such county is either
too high or too low. The Board shall hear
all such evidence az may be presented 10
nka
age value OF the real estate in such county
according to the evidence SO taken, and any
other evidence which may come to their
knowledge. When they shall have CON;
pleted their labors, they shall report the
same TO the Auditor, who shall certify the
same 10 the clerks OF the county courts"
The language OF this statute, 1t will be OBJ.
served, Is not so specific as to The powers and
duties of the Boafd as Is the language OF the
Acts OF 1875. under which the Commissioners
OF Equalization then acted, In combining
themselves To the gross aggregate valuation
az fixed by the assessment next prect ding,
nor is 1t 20 specific as the Language OF the
Acts Of 1857, under which the Board Of
Equalization then acted.
Indeed, the only difficulty which the ques'
ton presents, grows out OF the apparent want
OF care In the employment OF terms In the
statute itself. This difficulty Is, however,
greatly removed by the history Of the Act,
which will be again referred to.
Under statute oil Colorado General Laws,
that State held that THE State Board oil
Equalization may for the purpose ofadj usting
aud equalizing, increase the aggregate yalua'
ton Of one county and decrease that OF an
other, but II has no power 10 increase the az
gregate valuation OF property above the val,
uaiien as returned by the clerks OF the several
counties"
in that case think the holding OF the
Colorado court was right. While the Ian
guage OF the statute and OF the constitution
OF Colorado Is not identical with our own,
vet the constitution Of that State requires
uniformity OF taxation as does ours auc the
decision rendered by the Colorado court
rests upon the same principles which are In
yolyed in the construction Of our statute.
Both statutes are framed for the purpose OF
equalization; one In defining the duties Of
the Board uses the terms 'adi ns" and equal.
ize," while the other employs the words
correct" and "equalizs"
To eaualiza las used IN both statutes means,
according to Worcester, ITO make equal, " or
make even" ITO adjust" as used In the
Colorado statutes Is ITO regulate, h"to adapt
ITO make conformabie," while 10 Correct"
as used. by is, according to the same lexi:
cographer Is ITO free from faults or errors"
ITO amend" ITO set right," ITO reform, ITO
rectify."
Thus an inequality may be set right, recti'
fed, or corrected, aud hence there isE+-1z@:
difference Of meaning between the words
correct" as used In our statutes, and "ad-
lust" as employed In that Of Colorado.
This view Is confirmed by the history OF our
statute. By reference TO the Journal and
Bills OF The House Of Delegates OF 1882, itsp'
pears that the Bill, as Introduced by Mr..
Grantham, and reported by Mr.. Leonard,
provided as follows: "lt the Board OF Pub:
lie Works, Whose duty 1t shall be TO examine
the said assessment have good reason 10 be-
lieye that the assessments made are too low,
or that they are too low In some counties, or
disttictS 1t shall be the duty Of the Governor
TO appoint Board OF Equalization, etc.
. q at shall be the duty OF said
Board to meet at the Capitol.
"and they shall proceed to examine all Of
said books and make such alteration as they
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