Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1891-03-16

have completed the assessment in his
district, he shall make three copies
thereof in the books so furnished him
under the provisions OF section three OF
this act, and shall take and subscribe
an oath or affirmation TO the
following effect: II, - -. a
Commissioner appointed to ascertain
and re-asseSs the value Of All
real estate in the district -- OF
- county, (or in the county Of ~.
do solemnly swear Tor affirm, that J
have diligently endeayOrcd to ascertain
the value OF all tracts Of lands town
lots or tenements. oil. gas. coal priyil-
eyes and other interests properly charge
able in my district. and have entered
the same in the foregoing book. that J
have faithfully fairly and impartnlly
and without bias or favor assessed the
same, with the Improvements thereon At
a fair cash value; and that in making
the said books, have followed the law
and been guided by the instructions
furnished me by the Auditor ior
my guidance. aud to the best
OF my ability and judgment.
so help me God. O." Which oath
may be taken aud subscribed before any
person authorized To administer oath>.
and copy Of the same shall be- sub
Joined to each ot said books properly
subscribed and certified; two Of the said
books shall be filed by the Commissioner
with the clerk Of the county court OF
his county, on or before the irst day OF
lea ha . hRr al nf d
hundred and nincty-two. and shall be-
used by the said clerk as guide in
making up his land books. The other
book he shall transmit 10 the Auditor.
on or before the first day Of April. one
thousand eight hundred aud ninety-two.
In any county in which there are two
assessment districts, the county court
OF such county shall examine said books
and see II there is inequality in said as
seSSment rs between the districts, and
make such order as will correct such ia
equality.
:. ANY person feeling himself ag-
grieved by the assessment OF his
real estate, or other property
herein provided for. made un-
der the provisions Of this act, within
one year after the filing of a copy Of
such assessment with the clerk OF the
county court apply, by himself or his
agent, to the said court redress. first
giving reasonable notice in writing OF
his intention to the prosecuting attor-
ney and stating in such notice the char
acter Of the correction he desires. lt
shall be- the duty OF the prosecuting
attorney, upon being so notified. 20 ar
tend tO the interests of the State 40 the
trial of such application. II upon hear
ing the evidence offered. the County
Court shall be OF the opinion that there
j. error in the assessment complained
Of, or that the valuation fixed by the
Commissioner is TOO high or too
low. the said court shall make such or
der correcting the said assessment rs i>
just and proper The right of appeal
from any such order made by thc COM
ty Court shall lie tc the Circuit Court.
and may be taken either by the Jpp'.
cant or the State. and boz ease the app'i
cant or the State by its Prosecuting A..
torney or agent desires 90 take 900 APP
peal from such order. w. party desiring
to take such appeal shall have the rNi-
dence taken at the hearing of the lp-
plicatlon certified by the County Court
and such appeal when allowed hy thr
court or Judge in vacation shall have
precedence over all other cases pending
in such court. \ copy Of any order or
orders entered In any court, making
any such correction as is herein pro-
vided for. shall be made and certified 600
the Auditor by the Clerk. within wcu-
ty days after the entering OF the same.
such application shall have precedence
Of all other business before tho
court, but any order ar .udgmeut
made upon such application shall
show that the Prosecuting Attor-
ney was present and defended Cine inter-
est uf the State. and in The event In shall
be asccrtainod that the land has been
assessed TOO high, aud that the owner
has paid the excess of such taNes. tir
court shall order that the excess snail L'
refunded TO him. and II not so paid ,hai.
be relieved from such excess. No costs
on such application shall in any event
be taxed against the State. but d the ap-
plicant fail TO obtain any relief upon tlIr
hearing Of his application. be- shall bc
taxed with the costs OF tho officer. of th,
court incurred therein. otherwise no
costs shall be- taxed against such app.i-
can't
:. For services rendered under this
act by the commissioner he shall bc al
lowed for each day actually and di.I-
gently employed, three d0llar,. 90 Boz
paid out OF the State treasury, But
such account shall be- verified by the ar
fdayit OF the Commissioner and present
ed to the county court of bis county
aud approved, allowed and certified t0
the auditor for payment. Proridcd
That the total compensation OF such
Commissioner shall not exceed four hun
dred dollars. Any officer who shall ial
or refuse to 5perform any OF the dutice
required OF him by thi, act or who shall
make an improper or unfair valuation oI
any property, through fear, favor cor
malice, or who shall receive money 0r
other consideration for making au wn
fair or partial valuation Of any property.
shall be guilty Of a misdemeanor and
upon conviction thereof, Dee fined mot
less than one hundred do.lar- nor more
than five hundred dollars
o. Every commissioner who >ha.
fail TO comply with the require
ments Of this act, within the time ,pec.-
fed, shall forfeit Ri right 20 campea~a-
tion for his services, unless and until
he shows TO the auditor, on oath. salts
factory reasons for delay.
10. The board Of public work, shall
be n board OF equalization % correct
and euualiZe the re-asses,ment So made
between the counties and assessment
districts, If il shall appear 20 them that
the average value Of real estate in any
such county or district is either too
high or too low. The board shal. hear
all such evidence as may be- presented
to them, and shall increase or reduce
the average value Of the real estate In
such county or district, according to
the evidence so taken. and any other
evideAce which may come Co their
knowledge When they shall have
completed their labOrs they shall rr-
port the same 20 the auditor, who shat
certify the same % tie clerk, of lir
county courts.
II. IN every county where hoard 0i
commi sSiouers have been established .n
lieu Of the county courts FOR polirc drd
fiscal purposes the said board -ha.
have the same powers and perform th'
same duties, a. are imposed up0u ihr
county courts, in carrying ont thc pro-
visions Of this act.
T.. The rc-assc>>ment made under tb'
provisions OF this act shall not lpp'rio
the taxes 70 be levied and collected 500
the year one thousand eight hundred
and nnety-one.