The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1897-08-18
COUNTY DEBT.
1Ilc cite OF July 2Oth An-.
sWeTeO.

dis the debt Of the county,
lthe leading toit, connected
wi ndsurrounding it with the
cru an of Bre'r Gardner
the witticisn, Don't you
see similarity yet of the
lsey time, he would forever
wir the last yestige of the ele-
me the point at issue. The
ma discussion Is public
Due concerning most vital in
ter the citizens of the county
and ing was farther from our
tho and purpose than trying
to eiious; for we aver that we
we 81 serious.
upon the words fiscal
and ,dag viii not satisfy the
sf.al.as tic aaesticEs viii not
settle the point at dispute; nor
win It eliminate the condition upon
the people with regard to their
public financial affairs.
But as the Gazette puts much
stress upon fiscal let us fiscal it
and observe the theories with
which it surrounds Fiscal, vanish
as the smoke upon a lap of the
wind.
@The County Court of every
county shall at a regular session of
said Court. held not later than the
month of July, in each year. = = :
lay a levy for the current fiscal
year. y" (Code of w. Va,
Chap. 80, Sec. 29.)
'eThe fiscal year shall begin on
and include the first day of June,
in each year" (Chap. SO, Sec. 28.)
Now, what follows? This levy
goes into the Sheriff's hands for
collection.
The Sheriff settles for this levy,
not at the next, following July,
when another levy is made; but in
the second year after the levy is
made. That is, the Court in July,
1897, laid the levy as provided by
said Section 20. The Sheriff ac-
counts for this levy some time in
the year 1899. If he settles at the
January term, 1899, then there is a
period of eighteen months; if not
till the July term, 1899, a period of
twenty-four months. IF there was
much virtue in fiscal. then the
1897 levy should be accounted for
on the first day of June, 1898, for
the law says that the fiscal year
"shall begin on and include June
LIST of each year Where is there
difference between the fiscal year
and calendar year, that relieves
the situation? So far as the con-
dition of things is concerned, do
you perceive any difference. any
advantage, between fiscal year and
calendar year? Is not the full
years business done, whether
counted by fiscal year or calendar
year, before the annual levy is
available?.
The Gazette says: "The year we
call 1897, and for which the levy
was laid on the 14th day of this
month, began June 1st, 1897, and
will end May 31st, 1885" This is
true. SO far as laying the levy; but
as to settling for this levy it is not
true, else the Sheriff now holding
the funds of 1896, and Sheriffs
prior to him, and the County
Court have been doing business in
violation of law. The levy for
1897 is not settled in 1898, but
in 1899.
Hence the inevitable result and
condition is, that there is a full
years business always on hand be
fore a cent of the levy of that fis-
cal year is available. The Gazette
denied this. Here is the law:
Amy goods or chattels in the
county belonging to the person as
sessed with taxes may be distrain-
ed therefor after the first day OF
November in the year for which
the taxes were assessed" (Code
of w. Va, Chap. 81, Sec. Z.
notwithstanding this law. the
Gazette denies our former state
ment wherein we said: ''It is ap-
parent to all that every regular
term of the Court has come and
gone and left behind the volume OF
the years business before Novem-
Der LIST is reached" The regular
terms of County Court are Isl
Monday in january, April, July
and October.
no- 4I,a low for. 1897 I,sn;Z.