Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1889-10-25
COMMUNICATED.
CHARLEsrowN. Oct. 10, 1889

CHARLEsTowN, Oct. Is, 1889.
Editor egister:-Thefo following par
agraph in your paper having at
tracted my attention, / venture, in
the interest of the tax payers, to cor
rect what seems to be popular error:
The Sheriff of jefferson county has this
year for some reason failed to advertise in
the papers, as is usually done, the time when
discou 1t will be given for the payment Of
taxes. few small hand-bills were printed.
though, from which we have obtained the
following dates. We print them for the BEN
fit Of our readers. many of whom would not
otherwise know anything about it: Pay
ments can be made at Shepherdstown octo-
Der sth and 9th; [aud so on.
1t seems to have been thought, be-
cause the law required the Sheriff to
appoint certain days between the 1st
day Of October and the LIST day of No
vember, upon which he will meet the
taxpayers in their own districts, that,
therefore, upon those days only could
the taxpayer, by paying his taxes,
at the time and place so appointed,
obtain the discount of % per cent.
This, in my opinion, is mistake.
Under our law, the taxpayer has
the right to pay his taxes at any time
before the 1st day Of Norember, to the
Sheriff. at his Office at the county
seat, or wherever he may be found,
and to have reduction of q percent.
/ refer you TO sec. 6, of chapter 80, OF
the Code, page 200.
This section provides: 1t shall be
the duty of the Sheriff to give notice
by posting at the places of voting i'll
each district, and at not less than six
other public places in the district, for
at least twenty days before the time
appointed, that he will attend TO each
voting place on two several days, 70
be fixed by him, between the list day
of October and the LIST day of Novem-
Der following, for the purpose of re-
ceiving taxes due by the people resid-
ing or paying taxes in said district
and that he will make discount of
% per cent to all such persons as shall
pay all their tdres on or before the last
named day, and not OTHERWISE
The last named day evidently
means the LIST day of November fol
lowing" as that is the day last named
in the paragraph. | was member
of the Judiciary Committee of the
Legislature when this section was dis
cussed, and | heard no difference of
opinion upon the construction of this
paragraph. The injunction TO give
notice by posting is intended for the
convenience Of the taxpayer, and
although he should fail to avail him
self of it on the days appointed, never
theless, he who pays his yearly taxes
at any time before the LIST day of No
vember, is entitled to a reduction of
q per cent. This construction is
made still more obvious, if possible
by other sections of the same chapter.
Thus the preceding section, 8, pro
vides that each Sheriff or collector
shall commence his collection yearly
on the LIST day of August, or as soon
thereafter as he receives copies OF the
land and personal property books. 10
1t will hardly be contended that a
man who goes and pays his taxes on
the I'd day of August shall be re-
quired to pay the full amount as
sessed, while his neighbor who waits
till the Sheriff gives his notice in the
middle of October shall be entitled
to discount of % per cent.
The failure of the Sheriff ITO adj
vertise in the papers as is usually
done, to which you refer, is doubt
less owing to the fact that the County
Court did not so order, and | am in
formed, never has so ordered. By
examining the section first quoted you
will find the Sheriff is not required to
advertise in the newspaper unless so
ordered by the County Court.