The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-28

ESESSf=M
tons are required to furnish state
ments in great detail and the assessor
is given authority looking to a com
splete return. No deduction from
money, credits and Investments will
be allowed unless the Indebtedness IS
listed in the return. Separate munich
pal assessments are abolished The.
cities will be required to adopt the
county assessment. The assessing of
the coal, oil, gas, minerals and tim
Der, when a freehold estate held by
another than the owner of the sur
face, is to be at its actual value, sub
ject to change annually as it increases
or decreases in value. 1t is thought
that this law will attract capable men
for the position of assessor.
Collection of Taxes.
Chapter fve makes the sheriff treas
urer of the county and collector OF
taxes and provides for the collection of
taxes and how delinquencies are to be
returned. Also IKE the sherifs com
%pensation at 5 per cent, a reduction
in many counties, and extends the dis
count period to the last day of No
vember.
Collateral lnheritances.
Chapter six relates to the taxes on
collateral inheritances, devises, dis
rributive shares and legacies, makes
the law complete. Largely increased
are expected from this law.
Appraisement of Estates.
Chapter seven provides for the ap-
- --.-t~ Tho nctnfnc of
| deceased persons must be appraised
and the a~ppraisement entered on rec
ord. All evidences of investments and
credits must be endorsed appraiser
by the appraisers. No judgment shall
be entered upon any note or other eVl-
dence of Indebtedness belonging to a
deceased person until it has been ap-
praised.
This law will bring much property
on to the tax duplicate.
County Treasurer.
Chapter eight prescribes he duties
OF the sheriff as ex-officio county treas
urer Of his county
Reduction of County Taxes.
One OF the most important laws is
chapter nine 1t reduces h limit or
maximum of county levies from ninety
five to sixty cents on the hundred dol
lars hereafter. This effects a saving
in most districts of ~thirty-five cents.
Settlement With Sureties.
Chapter ter authorizes the auditor
to settle with sureties of ~defaulting
| assessors or sheriffs.
Fees of Officers-JaiI Fees.
Chapter eleven fixes the fees of cor
tain county officers. The important
changes are few. One allows the clerk
for recording deeds of conveyance.
etc, and transferring am on land
| books. but $1.25 instead of 50, as now
charged.
The fees of the county jailer in fell
ony and misiemeanor cases shall be
paid by the county. This will save
the State from $4,000 to $4,000 a
year and induce economy.
Vital Statistics.
Chapter twelve provides for the col
lection of vital statistics more eff
GENTLY than at present and with less
expense to the people
Fees of Auditor and Secretary of State.
Chapter thirteen is another impOr-
tant revenue producing act, fixing the
fees for all kinds of services rendered
in the offices of the Auditor and Sec
rotary of State, Increasing them and
adaing new ones. all OF which will go
into the State Treasury after March 4,
1905. This is expected to produce a
large amount OF new evcnue annually,
possibly $4,000.
Criminal Judges Salaries.
Chapter fourteen provides that here
after the salaries of judges OF Crimi-
nal and Intermediate Courts shall be
paid by the counties having them.
ReaSsessment in 1905.
Chapter fifteen is one of the most
important acts and provides for the re-
assessment of all the lands of the
State in 1905, upon which the tax
levies OF 1906 will be laid. No other
assessment of real estate is provided
for until the ear 1909. The as
SeSSment must be completed and
the books filed on or before August l..
The State Tax Commissioner appoints
one. commissioner from each county.
Assistants may be appointed if ap-
proved by the Board. of Public Works.
All real estate must he assessed at IFS