The new dominion. [volume] (Morgantown, W. Va.) 1876-1904, 1884-03-15
THE SUPPLEMENTAL ASSESS
MENT.
THE LEGAL ASPECTS OF
THE MATTER
lntel1fgentIy Disc ussed %. The
True lnwnrd ness of tho
(ynsn

Intel1fgentIy Disc ussed %. The
True Inward mess Of tho
Case.
Continued from last week
To the Editor of The New DOMINION:
BY communication published in
your last weeks issue, signed "A
Monongalian," l tried to show your
readers that the Constitution Of the
State is the supreme law of the State,
and that the Governor is thereby de
clared the chief executive officer Of
the State, and bound to see that tue
laws we're faithfully executed; and
that the Auditor OF the State is a
subordinate executive officer to the
Governor; and that it is made the
duty Of the Auditor, once year, or
oltcner, to issue his letter or circular
to the several Assessors in the State,
instructing them as TO their duties
as Assessors; and that it is the duty
of such Assessors, to obey such in
structions, and that forfeiture is
declared by the Constitution against
them for disobeying such instruc-
tions.
This we did, not to get our Asses
sors or any one else into trouble in
the premises, but on the contrary,
hoping that we might throw some
light on their pathway of duty, and
thus keep them out Of the clutches of
the law, for we have confidence in the
honesty Of purpose Of the masses; and
that they need but see their duties
clearly, to try and cheerfully dis
charge them.
We now purpose to show, not only
that it is the duty of the Assessors
to accurately and fully assess all
property Of every kind and descrip-
ton, not exempted by the Constitu-
ton, or allowed by it to be exempted
by law, no matter whether such prop
erty has heretofore been assessed or
not; but that it is also the duty of all
owners of any such property in this
State when called on by the Asses
sor Of his district, to give to such As
SCISSOR full and correct list or state
ment of all his said property with its
fair value, and to make oath to its
verify, and that it is not Of greater
value than as so fixed by him; and
if he fails or refuses to do So, he
shall forfeit not less than $40 nor
more than 500, and for failing to do
this; or making false oath in rela-
tion thereto, he may be indicted as
for misdemeanor.
But it is claimed by some that said
clause of the constitution declaring
that all property not, thereby exempt
ed, shall be taxed according to its
value is not self executing, but re-
quired an Act Of the legislature to
put it in force.
We are not prepared to admit the
verify of this proposition, but it is
not necessary that we should deny
it, for we can admit it, and yet stand
in this controversy, on grounds as
immoyable as the hills.
The Act of 1881, Chap. IL, page
Ill, was passed to fill this veryifunc-
ton, and fills its mission fully, after
excluding so much of the section 43,
thereof as purports to exempt prop
erty not exempted by the Constitu-
ton, and that is all of said Act that
the Governor claims to be unconsti-
tutional, or that the court has decided
to be so. Sothat the assessing ma
chinery of the State is complete, eren
in that view of the case. So this
supposed technical subterfuge affords
no shelter or comfort to those
finding fault with the Govern
or's and Auditors assessment
order and circular, nor to the Asses
sors for failing or refusing to assess
all property of every kind not so ex
empt by the Constitution.
Sec. /, of this Act, provides for the
election of Assessors.
Sec. 4, declares that the Auditor
shall communicate to the county
court OF the proper county, any and
all instances of misconduct or official
neglect OH the part of any Assessor,
and such court shall proceed to in
vestigate the same, and may remove
snch Assessor from Office, and it must
follow that if such courts fail to do
so, thy may be compelled to do SO by
naanddmus.
Sec. 5 provides that the Auditor
shall prepare and forward to the As
sesors, printed forms for assessments,
and that he shall also by letter or
printed circular, give to such Asses
sors such instructions respecting
their duties as may to him seem ju-
dicious, and that ifany Assessor fails
to obey such instruction, he shall
forfeit not less than $40 nor more
than $40, and this may be recovered
by indictment.
Sec. 80 provides that the assess
ment OF property shall have reference
to the first day of January.
Sec. Al provides that every person
Of full age and sound mind, shall list,
or give to his assessor all the property
owned by him on the said first day
of January.
Sec. IS requires every owner Of
property in this State, to list all his
property and make oath to its verify
and value; and any Assessor failing
to admin ster said oath to each per-
son so assessed, shall be guilty of