Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1904-10-17

GU VI duCtioh ooiO sSo hoAP A Ae
G0d. ......... y. ..y......
Subscribed and sworn Cor af-
frmed) to before me, this -.
day of ......, .......
No such list shall be received by
the assessor unless the same be so
verified. This section does not
take effect until January l, 1909
Penalty for Failure.
Section 70, chapter 4, which is
captioned Penalty for failure to
list property correctly provides
as follows:
eff any person fail to give a
true list of all his property, which
should be assessed, he shall, in adj
dition forfeit twenty per centum
of the value of the property not
listed and not otherwise taxed.
Such forfeiture may be enforced
for any such default occurring in
any year hereafter, not exceeding
five prior to the time the same is
discovered. Each failure to make
true list as herein required shall
constitute a separate offense, and
the forfeiture shall apply to each
of them, but all such forfeitures
to which the same person is liable
shall be enforced in one proceed
ing against such person or his es,
tate. 1t shall be the duty of the
Prosecuting Attorney of the coun-
ty in which the defaulting tax
payer resides, or in which the
property which should have been
listed is located, to enforce the
collection of the same in the name
of the State of West Virginia
against the defaulting taxpayer,
or his personal representative, in
the Circuit court, upon motion,
whereof the defendant shall have
at least twenty days notice.
Either party shall have the right
to have the issue tried by jury,
and the State, as well as the de-
PENDANT, shall have the right to
an appeal. The Prosecuting At
tOrney shall receive ten per cen
tum of the amount recovered as
his compensation, and an attorney
fee of ten dollars, to be taxed as
a part of the cost against the de-
PENDANT, in the event a judgment
is recovered against him; the resi-
due collected on said judgment he
shall turn over to the Sheriff and
take his receipt for the same"
Forfeits Twenty Per Cent.
Therefore, it is expressly pro,
vided by the new law that the
penalty is the forfeiture Of twenty
per cent of the whole amount, ten
percent of which goes to the Pros
ecuting Attorney.
If a depositor has $500 deposit
ed on a time certificate, and fails
TO list it. the State will confis-
cate 500 Of it.
Mr.. Hubbard, it seems, quoted
the fears of the bankers by eX-
planning to them that the cashier
might refuse to give the list of
savings deposits, and there being
no penalty on the cashier, they
need not worry about the fine on
the assessor, and that the law will
remain "dead letter.
The thing the banker is interest
ed in is not who shall attend to
the listing; it is the question of
whether the depositOr will have to
pay the tax on the deposits, be-
cause, if he does, he will take the
deposits out of the bank, and
there will be no funds to loan to
the borrower.
The new law will not be a "dead
letter." 1t will be effective. The
depositor will have to pay the tax
unless Mr.. Hubbard's law is re-
pealed.
There is a complete and sure
method of compelling the listing
a most drastic measure. 1t must
be listed, or the State and the
Prosecuting Attorney will contis,
cate one-fifth of the deposit.
If a deposit goes unlisted for
five successive years, the State and
| the States attorney will cOnfis,
4 l. T.,