Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-04-11
THE TOP MILL PETITION.
The Board of Commissioners Re-
fuses to Grant II,
And the Matter is Appealed to the Circuit
court---yesterday's Proceedings
in Detail.
MORNING SESSION.

The Board Of County Commissioners met
in special session yesterday morning. all
the members being present.
The first matter coming up for considera-
ton was the petition of August Besinger,
for a license to keep q hotel or tavern and
retail wines and liquors at Elm Grove.
Mr.. Delbrugge moved that the prayer Of
the petitioner be granted. This brought
on a lively debate, Messrs. Boring
and Picket speaking in favor of granting the
license, and Messrs. Peterson, Woods and
Maxwell against it. Mr.. Maxwell
stating that the petitioner had been selling
liquors to paupers. The license was finally
granted on motion Of Mr.. Boring.
License were then granted to the Wheel
ing Park Association, Lawrence Heller,
Frank Walters, Herman Gehringer, August
Beimberger, Elizabeth Miller, Henry Sci
bert, George Baker, William Stsmm, G.
F. Hartlieb, and NJ. Stien.
The Board then took arecess until 2 p. IN.
AFTERNOON SESSION.
On reassembliBg. the petition of the
Wheeling Iron & Nail Company, asking for
relief from the assessment of the Assessor
of Ohio county, was taken up.
Mr.. Hubbard appeared as counsel for the
petitioners, and made a brief explanation Of
the facts as they appeared to his clients.
After some little discussion, the question
was put: shall the prayer of the petitioners
be granted. The ron was called, and the
vote resulted.
Ayes-Messrs. Boring, Maxwell, Nichols,
Peterson, and Prince
Noes-Messrs. Delbrugge, Picket, Stein,
and Woods.
Mr.. Delbrugge moved that the announce
ment of the vote be postponed until 4 o'clock,
to allow Mr.. Stoker, who was absent, to be
present.
Mr.. Boring opposed the motion.
Mr.. Picket hoped the vote would be with.
held. 1t was q matter of vital Importance
to the Board and 10 the country, and a full
expression Of opinion should be had.
At this juncture Mr.. Stoker appeared, and
asked for information as to the matter uu-
der discussion.
The question was stated BY the chair, and
afterwards the Prosecuting Attorney read
the petition of the iron company, as follows:
ITO the Honorable Board of Commissioners
of Ohio County:
THE petition of the Wheeling Iron and
Nail Company respectfully shows:
That your petitioner Is a corporation o.
The State Of West Virginia, doing bushes
and having its principal ofice.in Ohio coun-
ty, West Virginia; that it is aggrieved
by an entry on the personal property book
of The city district OF said county for the
year 1884, whereby there is assessed to it
for purposes OF taxation the sum Of 1922, GAO
as the actual value of the capital employed
CT invested by it in its business, in
stead OF the sun of S32,64O. The last men
toned sum was the actual value of the capt.
tai so employed or invested by your petit
%titioner, ascertsined and fixed in accord,
ance with the provisions of the statutes Of
this State, and that amount alone was prop.
erly sssesssble to your petitioner as the
value of such capital.
"Your petitioner held on the first day of
January, 1884, certain manufactured srti
cles and products Of mechanical skill and
labor, produced by your petitioner in this
State during the year preceding the first day
Of January, 1884, and remaining unsold on
the first day of January, 1884, in the hands
of your petitioners, the producers thereof,
the value of which articles and products
was SOC, 000. The last mentioned articles
and products were not listed or returned by
your petitioner, for assessment, and under
the law should not have been listed, return.
ed or assessed, but the assessor for the city
district aforesaid arbitrarily listed and re.
turned said last mentioned articles and
products, and placed the same upon the
said personal property book at a valuation
of 800, 900, thereby increasing the assess.
ment of the capital employed BY your peti
toner as stated upon said book to 1922, $40.
The taxes upon the said amount Of 100000
are charged to your petitioner, and have
been placed in the hands Of the sheriff OF
Ohio county for collection, but such taxes
have not yet been paid by your petitioner.
Your petitioner prays therefore to
your honorable Board from the payment of
so much of the taxes assessed against it as
were assessed upon the said articles aud
products at the said valuation OF 800, 900,
and your petitioners, as in duty bound, will
ever pray, &c.
WHEELING IRON AND NAIL Co.,
BY w. p. HUBBARD, its Attorney"
The prosecuting attorney also read a
summary of the evidence heretofore placed
before the Board, in which it appeared that
the total amount of tax assessed on the
$90,000 was 1855, that the capital stock OF
the company subscribed and paid up is
1886, 900, that the company pays tax on
Sl42,5 500 as the assessed value Of its real
estate, and is assessed $l22,640 on per.
s~onalty, making a total OF 1926, l40, and that
the bonded Indebtedness OF the company is
Sl2O, GOO.
Mr. Stoker did not seem to have sufficient
light on the matter and asked to be excused
from voting.
Mr.. Prince moved that he be so excused.
Mr.. Boring arose to make some remarks,
saying among other things, that the assess.
ment had been arbitrarily made.
Mr.. Phillips, the assessor, asked to be
heard, and stated the assessment had not
been arbitrarily made, but had been made
under instructions from the Auditor.
The Board refused to excuse Mr.. Stoker,
and after some hesitation that gentleman
voted no, the matter thus being lost by a tie
vote.
Counsel for the petitioners then gave
notice of an appeal to the Circuit Court,
asking for a certificate Of action of the
Board, which was prepared and signed by
the members Of the Board, although one or
two members were a little backward about
doing so, and the Board passed to the con-
sideration of other matters.
Mr.. Picket offered the following.