Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1895-08-03

Since the passage. by Council. at its
last session. OF the annual tax levy and
appropriation ordinance. the former call
Ing Tor levy of % cents on every 500 Of
valuation according to the city assess
mcnt. and the latter appropriating Si26,-
o00. there has been good deal of discus
sion among tax payers as to the basis
upon which the levy is TO be made. and
even some of the city officials have be-
come "a little mixed upon the matter and
have answered interrogauons upon the
subject by saying the levy was TO be laid
upon the valuation as fixed by the county
and State assessment, and not upon the
city valuation.
This statement is erroneous and has
doubtless arisen from a hasty reading of
the State statutes and the city laws rela-
tive TO taxation and bonds. based thereon.
The levy OF 90 cents will be based upon
the city assessment for purposes of tax
alton, just as usual the fact that there
are five special levies for the payment of
principal and interest of bonds cutting no
figure in this regard.
Sec of the Act of December . 1873. au-
thOrizing municipal corporations TO issue
bonds. limits the powers of taxation In
and for a city containing a population of
more than twenty thousand 10 two per
cent. ION the assessed valuation of prop
erty for State purposes. The same sec
ton OF the same act makes mandatory the
collection of a special tax sufficient TO
pay annually the interest on bonds and
the principal thereof within thirty-fOur
years. These two provisions, coming to-
gether have created the impression in
some minds that the special bond leVieS,
just made. must be based upon the cOun-
" assessment while the general fund levy
must be made upon the city assessment,
while others have said and maintained.
by some process of reasoning not clear,
that the whole levy of 81 cents must be
made upon the county assessment.
That both these ideas are erroneous will
be seen by a glance at Sec. ! of the bond
ordinance of 1855. which provides for
direct tax. i'm compliance with the State
law upon that subject, and which ordi-
nance says: There shall he annually
levied a direct tax upon all the
real estate and personal property as
seSsed by the said city for taxation.
The words assessed by the said city for
taxation" show ConciuSiVely how the spe-
Cial taxes are TO he collected. and of
course the general fund tax will be-col-
lected i'm the usual way.
In other words. the county and State
assessments of property have no bearing
upon the matter NJ all. eXCept in fixing
limit of taxation beyond which the city
may not 90. This provision was evident
~ intended as a safeguard and check, 10
prevent a possible boosting up OF 4 city
assessment by CoiEcil and the imposition
upon the people of an excessive tax rate.
Under the State law mentioned the limit
of Council to levy taxes without the eX-
press consent of the people. is reached
when the levy amounts to two per cent.
of the county and State assessment, eX-
cept for railroad purposes. when the
limit may be raised to three per cent.
and these rates may he further increased
60 per cent by the affirmative vote Of
three-ffths Of the people, hut not other
wise.