Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-02-12
TAXES.
The Revolution Proposed in the AS
sessment and Tax Law
Of the State.
Matters Of Vital Interest to all
Tax Payers.


Der Of assessors and Assessment Districts.
No changes.
SECTION 4. Removal Of assessors on COM
plant Of Auditor
The Auditor shall communicate to the
County Court, and to the Prosecuting Attor-
ney ofthe county any instance Of misconduct
or official neglect on the part Of any assessor
Of such county ,andany evidence Of hisincom-
potency of which he may become coguizant
and the court shall investigate the same,
and if the charges be true, such assessor
shall forfeit not less than ten nor more than
one hundred dollars, and the County Court
may remove him from Office.
Forms and Instructions to be Furnished
By the Auditor to Assessors.
5. The Auditor shall prepare and forward
to the assessors such printedforms for the
personal property books and such lists of
taxable subjects, to be furnished BY assess
ors to persons chargable with taxes, As WILL
PROCURE PERFECT ENUMERATION OF ALL
PERSONS AND PERSONAL PROPERTY IN rHIs
STATE SUBJECT TO TAXATION. BE shall also,
by letter or printed circular, give such in
structions to assessors respecting their duties
as may seem to him judicious; and if any
assessor fail to obey such instructions, so
far as they are not contrary to law, he shall
forfeit not less than ten nor more than one
hundred dollars, and upon being convicted
q second time of like ofense the county
court Of the county shall remove him from
Office.
Sections to l3 inclusive, no change.
Sections 25 to SO inclusive, no change.
Secs. 80 and 40 Assessments to FIRST Of
April To whom taxes are chargeable.
No change except that the assessment day
is changed from January to April
Sec. Al. By whom property Is to be listed.
How corporate and firm property is to be
assessed
No change except as to corporations
and firms, as to which it is provided: All
corporate property, except where some
other provision is made BY law, shall be as
sessed to the corporation as to a natural
person, in the name Of the corporation and
[
secretary, or principal accounting officer.
The place where Its principal office in this
/ State is situated, or if there be no such
office, where its business is principally car
ried on, shall be deemed its residence for
! the purpose Of this act
For the purpose Of assessing property
and collecting taxes co-psrtnerShlp shall
| be treated as an individual; and whenever
| the name Of the owner Of property is re-
| uuired to be entered on the personal prop
/ erty book, if such property is owned by
| eo-partuership, the firm name shall be used.
/ A co-partnership shall be deemed to reside
/ in the district where its business is princi-
pally carried on. Each partner shall be
liable for the whole tax.
AZ. Every person required by law to list
I property on behalf of another, shall list 1t
separately from his own, designating the
person, company, estate or trust to which 1t
belongs.
Property Exempt from Trxation.
43. All property real or personal, de-
! described 10 this section, and TO the extent
herein limited, shall be exempt from taxa
ton, that is to say:
Property belonging to the United States,
or which BY the laws of the United States is
exempt from taxation by or under Safe
| authority.
Property belonging exclusively to the
State.
Property belonging exclusively to any
county, district, city. village or town IN this
STATE, aud used for public purposes.
Property used exclusively for divine wor-
ship, paryonsges and the household goods
| and furniture pertaining thereto belonging
10 the church or congregation; all cemete-
ries or burial grounds.
Property belonging to colleges, acade-
mics and free schools, if used exclusively
| for educational purposes, including books,
apparatus, snnuities, money and furniture
An libraries for public use, or libraries
| belonging to any association formed tor ed
ucational or literary purposes
| Property used for pu6hc and charitsble
purposss, and not held or leased out for
profit.
Properiy belonging to any public iush.u'
ton for the education Of the deaf, dumb or
blind, or to any hospital, house of refuge,
lunatic or orphan asylum; to the county
courts in their corporate capacity; fire en-
gines and implements for eXtingulshing hre,
II kept for public use, and property used
exclusively for the safe keeping thereof and
for the meetings Of Ere companies, but not
to include property rented or leased out Tor
profit.
But no property shall be exempt from
taxation which shall have been purchased
or procured for the purpose Of evsding tax
aiion, whether by temporarily holding the
same over the first day of April or other
wise whether the same be in this State or
elsewhere.
Sections a and 45, assessment Of capita
ton tax-de6niiOn Of certain words, no
change.
46. The words personal property as
used in this chapter, shall include all tx-
turcs attached to land, If not included in
the valuation of such land and entered IN
the proper land book. all things Of value,
movable, tangible or intangible, which are
the subject ofownership; and money, credits
and investments, as defined in the follow
ing section. ..
a. The word money includes not only
5 coin. but all notes, tokens or papers which
circulate or are used in ordinary trsnsse-
tens as money or currency and deposits,
{ which either in terms or effect are payable
|. In money on demand. Credit" includes
l All Temporary claims and demands, which
e are created in the course of and for the pur'
= poses OF trade, aud not for the sake OF in,
: terest, which may or may not accrue
SIpvestments' includes sll securities IL
which capital has been placed for the sake
Of obtaining interest, such as stocks, notes
n bonds and securities Of any person or ofthii
: or any other State, Nation or Government
or Of sny city, town, county. district, rail
road or other corporation; and any share
+ portiop. interest or stock in the capital join
: fund assets or profits of amy company
= whether incorporated or not, or IN an!
p steamboat or other vessel, or IN any adVen