The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1895-10-08
THE AUDITORS VIEW
Ia That Building Associations
Should Be Taxed.
A CIRCULAR SENT The ASSESSORS,
Tho County Commissioners Again
Refuse TO Take ANY Action aud MIR.
Robinson Says There win 10 Man.
damus observation-disclosures BusI-
ness Transacted at Short Session
ofthO County Hoard.

At the regular monthly meeting oil
the county commissioners yesterday
Mr.. Robinson again brought up the
mater Of the assessment nj building
and loan associations, He had the
clerk read letter from the auditor Of
state, AZ follows:
CHARLEsroN, Oct. 4, 1895,
Geo w. Robinson, Eigr Vhts.hg, w. Va
"DEAR SIR;-Youra Of yesterday rO.
CaiYed. In my letter OF September ~,
| said all on the subject oil assessment
OF building and Loan Associations tina.
/ regard as proper Tor me to say. 1t IL
not within my province, "a auditor, as
understand II, to instruct tho county
court as to the law or Us to their duty In
any given matter. have, heretofore,
long since given Mr.. blanchard, your
assessor, the following instructions in u
circular letter on tins very subject!
april 10, 1895,
DEAN SIG:-StoCk in q Building and
Loan Association IL not exempt from
taxation. 4 Building aud Loan Assoc
LlNllON hIOhAAA HANN ~ AAlu AlHuHNNA " A'ah
Of its property, stock and capital the
same rs any other company, whether
Incorporated or not. II 1t does not, the
shareholders may DO required to list
tho same and DO assessed with what in.
diyidual stock they may severally hold
in tho company. When parties refuse
to list their property, either company
or individual, you should enforce tho
law aa provided in section 80 OF chapter
% oil the code, and further proceed to
list and assess the property as laid down
in section 60 OF said chapter upon in
formation. Property not exempt must
be- assessed to some one and is always
safe to asseAs it to the owner, whether 1t
be building or bank stock, or anything
else. Hut When the company does lis.
its stock, 1t cannot be- listed to the in.
diyidual. !. V. JOHNSON. Auditor"
II the assessor has failed or refused to
do his duty in the premises, matter nt
which know nothing, you should con
suit tho prosecuting attorney OF your
county, who could advise you as to the
proper course to pursue.
Most truly yours,
!. V. JOHNSON. Auditor,
Mr.. Robinson then presented the IoI'
lowing:
10 n, Pressn: and Board Of County coHnt,
siOHSrS
GEyrLrMES:-I cannot see why this
board should take tho mere assertion OF
tho president OF this board in tho mat.
Ter Of assessments OF building and loan
associations, in place OF tho law laid
down by tho auditor Of the state who
saws there ia no exception to them in
the matter OF taxation and no exceptions
in their favor apd the law should DO
vigorously enforced 10 compel these
corporations to stand their legitimate
share Of taxation, and they should not
bo permitted to escape 1t. In order to
save expenses to the taxpayers OF Ohio
county, / make the following motion:
That the attorney for the county,
J, A. Howard, Esq, mako written re-
port to this board, what authority, II
any, this board has in tue matter oil or
defing the assessors to make said sup
Elemental assessment, and advise this
board generally in this matter.
Very respectfully,
GEORGE W. RourSsoS,
Commissioner Madison District
Wheeling, ". Va, Dc. Z, 1895.
Mr.. Kindleberger seconded tho mo.
ton. The ayes aud noes were called for
on this, and the vote resulted three ayes
10 seven noes. Those voting in tho al.
6rmR.lye were Mcssrs. Kindloberger,
Irwin aud Robinson.
Mr., Robinson said after tho meeting
that mandamuI proceedings would he
the result.