Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1901-07-13
WESTEAHAVER'S VIEWS
The Councilman Elected on the
Citizens Ticket Submits Report
He WANTS MANY CHANGES.
Clerk Should Keep Record Of All Fines and
Costs and Sergeant Should Collect Taxes

Like the Sheriff. Municipal Reforms.
| AT the meeting of the City Council
Yesterday afternoon Councilman Wes-
tenhaver submitted with the report
Of the Finance COMMITTEE separate
report aud opinion on the Sergeant's
report and the balance OF uncollected
taxes, etc. This report shows care
full study Of the existing conditions
and is interesting to all who want to
see renewed energy and reform in
municipal government. Following is
his report.
/ find that the Clerk has not kept
the book required by Sec. of Chap.
II of the Corporation Ordi nauces, in
which are to be charged TO the Ser
geant all taxes, fines and penalties as
may be placed in the Sergeants hands
for collection, and for which the Ser
geant is required to give his receipt.
when he receives them. The amount
of water rents and taxes may be OBJ
| tanned it is true, from the assessment
| books, and the licenses from the stubs
| fines, how ever, the Sergeant's report
shows the collection of some from
persons against whom the docket kept
| by the Clerk does not apparently show
any tn have been assessed This doc
ket also shows number of cases in
which the judgement is a fine, or i'm
prisoment but the entry is incom-
plete, in that it does not show which
punishment was finally inflicted
Nor is there any record of the de-
livery from time to time to Sergeant
for collection of the fines imposed.
recommend that the Clerk be in
structed TO provide and keep the book
required by Sec. II of Chap. IL of the
Ordinances in which he shall charge
to the Sergeant all items which the
/ Sergeant is responsible for the collec-
ton of, and take the latter's receipt
! therefore.
also recommend that the Clerk be
instructed in keeping IAN accurate
and correct account of all fines and
costs imposed by the Mayor" to make
an extended entry in all cases, suffi
cient to show what punishment was
finally inflicted, the amount collected
and the disposition thereof; and TO
make out a list thereof as required by
Sec of Chap. II and deliver the
same to the Sergeant for collection at
the end of each month
The Sergeants report shows uncol-
lected bills on hand May, II, 1901 Of
SO, 205 30, not including interest As
the Sergeant has been allowed delin-
uuent lists each year. these are pre-
sumptively good, but whether good or
not, he Is according to the letter of
thu ordinance responsible for them.
The several provisions of the State
law applicable TO Municipalities and
the corporation ordinances are in
effect as follows:
Sec. /. of Chap. ~ Corporation Or
dinances provides that the Sergeant
shall be held responsible for the full
amount of said taxes etc, subject TO
a credit for delinquent list. F" Err
roneous assessments are likewise
credit against the amounts charged to
him by the Clerk.
Secs, 35 and IS of Chap. AZ of the
Code containing the general law of
the State in regard to the duties of
the Sergeant are to the same effect,
and are equally binding.
There can, think be no doubt the
law places the Sergeant in the same
as it does Sheriff with re-
spect to taxes assessed TO him, that is
when assessed and charged, he be-
comes responsible for the bills the
looks to him to collect
and pay in on its order, the amount
thereof 1t does not look to the indi
vidual tax payer, and allows no credit
for failure to collect except as to
the list of delinquents or erroneous
charges.
AS to delinquents Secs. 2 to s of
Chap. II of the ordinances among
other things, provide, that the Ser
geant shall begin his work of collect
ing by the LIST. of September, or as
soon as he receives the bills that he
may distrain after the LIST, of Decem
Der that on or before the LIST. Monday
of May following, he shall make out
three lists of uncollectable taxes first
of those enormously charged second
of real estate and third of personally,
which he shall verify by affidavit,
showing that as TO the last two moth
ing has been paid, that he has used
due diligence and cannot collect.
These lists are to be posted, and wh,n
approved by the Council are credited
20 him. This is the extent of the
right 70 claim credit for deliuquence.