West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1884-03-21
THE SUPPLEMENTAL AS
SESSMENT.
Continued from last wosk.
From MetO Dominion.

readers that the Constitution OF the
State lie the supreme law OF the State.
and tina. the Gov amor is thereby de-
clsred the chief executive officer OF
the State, and bound to see that the
laws are faithfully executed F; and
that the Auditor OF the State is a
subordinate executive officer to the
Governor; and that it is made the
duty o. the Auditor, once q year, or
oitener, TO Issue hiG letter or circular
to the several Assessors in the State
instructing them as TO their duties
as Assessors and that it ia the duty
OF such Assessors, to obey such IN
structions, and that g forfeiture is
declared by the Constitution against
them for dlsobeyipg sqch instrnc,
tions.
This we did, not To get ous Asses
sors or any one else into trouble in
the premisee, but On tho contrary,
hoping that we might throw aome
light on their pathway Of duty. and
thus keep them out of the clutches Of
the law, for we have confidenoeIn the
honesty OF purpose of the masses nd
that they need but see their duties
clearly, to try and cheerfully dis
charge them.
We now purpose to shcV, POT only
that it is the duty Of the Assessors
10 accurately and fully sesess all
property Of every kind aud descrip-
ton, not exempted by the Gonstitp-
ton, or allowed by it to be exem pted
by law.no matter whether euch prop
erty has heretofore been asseased or
uo'i but that it 10 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 as full and correct list or ate te-
ment OF all his said property with it's
fair value, and to make oath to it's
verify, and that it 10 not OF greater
value than as 40 fixed by him and
II he fails or refuses to do 30, he
shall forfeit not less than $40 nor
more than $l00, for failing to DO
thisi or making false oath in rela-
ton thereto, he may be indicted as
for misdemesnor.
But it is claimed by some tbat said
clause OF the constitution declaring
that all property not thereby exempt
ed, shall be taxed according to its
value, ia not self executing, but re-
CURED an Act of the legislature to
put 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
immovable az the hills.
The Act OF 1881, Chap. IL, page
lll.wss passed to FIJI this very func-
tion, and fills it's mission fully, after
excluding so much of the section 43,
thereof as purports to exempt prop
erty not exempted by the Coustitu-
ton, and that 10 all Of said Act that
the Governor claims to be unconsti-
tutional or that the court has decided
to be 80. So that the assessing ma
chlhery OF the State is complete ,eveD
in the view Of the case. So this
sHProsed technical sdbteriuge affords
no shelter or comfort to those
finding fault with the Governors
and Auditors re-assessmeDt order
and circular. nor to the Assessors
for falling or refusing to assess
all property Of every bind not 80 ex-
empt by the Constitution.
Sec, l, Of this Act provides for the
election Of Assessors,
Sec. 4, declares that The Auditor
shall communicate to the county
court oil the proper county, any and
all instances Of misconduct or Official
neglect on the part Of any Assessor,
and spch court shall proceed to in
yestIRate the same, add may remove
such Assessors from Office, and it must
follow that II such courts fail to do
30, they may be compel ed TO do 90
By DlGndamus.
Sec. 5, provides tha! The Auditor
shall prepare and forward 10 the As
SCISSORS, printed forms Tor assessments,
aud that be shsII also by letter or
printed circular, give TO such Assess