West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1904-12-29
OUR TAX COMMISSIONER.
For Preston County And The Law On
The subject

Now that the new tax laws are in effect
and our state aud county commissioner
have been appointed aud are making ready
TO entcrupon the duties OF their position.
we herewith republish some OF the law on
the subject The appointment OF Major
u \. orr is a good one and he is well quail.
fed for the duties Of the Office IL his health
will permit which is very doubtful. How.
ever the law provides that lie may have an
assistant which would be necessary in a
big county like Preston no difference who
was appointed
The Act under which this new rcassess.
ment wilt be made was known as House
Bill No a. II is now chapter iS OF the Acts
OF West Virginia, Extra Session. 1904, and
may be found at page I3a. II provides -
That the tax commissioner official
created a, the special session shall appoint
a commissioner Tor each county in the
state TO reossess the value OF all real es.
tate i'm such county; and that such com.
missioner after qualify ing.
shall, on the first day OF January. nine.
teen hundred and five proceed in person
to examine all the tracts OF land and town
lots, with all buildings and improvements
thereon, m his county. aud shall upon such
examination and by aid of all such infor.
nation as hc may be able to obtain re.
speeding their value, ascertain aud assess
the true and actual value thereof, that is
TO say, al the price Tor which such property
would sell IL voluntarily offered for sale by
the owner thereof upon the terms upon
which such property is usually sold and
not the price which might be realized upon
a forced sale"
II any commissioner be OF the opinion
that u rs impraCticable to complete the as.
sessmcnt OF the property in his county ac.
cording TO this act and tho instructions of
the state tax commissioner, he may apply to
the state tax commissioner for an assistant
whose name and postoficc address he
shall state in such application. II such ap.
plication be approved byth state tax com.
missioner and the board OF public works. the
tax commissioner may appoint such assist.
ant, who shall take the same oath OF office
as the commissioner and be allowed such
compensation as the board Of public works
and the state tax commissioner shall think
just and proper. Such assistant shall
perform his work under the direction Of
the commissioner Of his county and agreea.
bic TO the instruction., OF the state tax com
missioner.
Sec. 3. Every commissioner so appointed.
shall, within twenty days after notice Of
his appointment execute a bond with good
security, 20 be- approved by the county
court Of his county, or the clerk thereof in
vacation IN the penalty OF FIVE thousand
dollars conditioned for the faithful per.
iormance OF the duties OF his Office and
shall take an o1th that he viii support the
constitution Of the United States and the
constitution Of this state. and faithfully.
honestly aud impariially discharge the dut.
les Of his office TO the best of his skill and
judgement, and that he will neither direct.
lyor indirectly receive nor agree TO receive
any giit, reward OF favor from the owner
OF any lands in his county. or any other
person to influence his action in making
such assessment and that he will without
fear, favor, partaiity or bias assess all the
real estate Ia his county accorning to It's
actual value that is TO say. az the
price Tor which such property would sell IL
voluntarily offered Tor sale by the owner
thereof upon the terms upon whico such
property is usually sold aud not the price
which might be realized upon a forced sale.
Such bond and oath shall be forthwith
filed and recorded iu the Office Of the clerk
OF the county court. aud the clerk shall.
within ten days after such filing. certify
copies thereof one to the auditor and one
10 ;hc stat take commissioner. and furnish
herewith the pos:omce address Of such
commissioner. To- case any such commits
Sioncr shall isiI to qualify and give bond az
herein required. or shall die or resign be.
fore completing the assessment or the
Office shall Tor any cause become vacant.
the state tax commissioner shall without
delay appoint successor and in case
any commissioner shall fail or refuse TO
promptly and with reasonable dispatch
enter upon and complete the discharge Of
the duties Of hIs Office. the state tax com.
missioner shall declare said Office vacant.
and appoint successor who shall qualify
as hefciubefore provided