Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1904-10-14

SOiAuAsSiOAci 10 Luz ulSu, the cOuit Shall
make such order correcting the assess
ment as shall be just and proper. The
right OF appeal from any such order
made by the county court shall be TO the
circuit court, and may be taken either
by the applicant or the State; and in
case the applicant or the State, by its
prosecuting attorney or agent, desires to
take an appeal from such order, the party
desiring TO take such appeal shall have
the evidence taken at the hearing of such
application certified by the county court,
and such appeal, when allowed by the
court, or judge in vacation, shall have
precedence over all other cases pending
in said court. A certified copy of any or
der entered in the county or circuit court
making change in any assessment, as is
herein provided for, shall be transmitted
by the clerk thereof to the auditor within
twenty days after the entering the same,
Every such order shall show that the
prosecuting attorney was present and de-
Tending the interests of the State. In
the event it shall be ascertained that the
land has been assessed too high and the
owner has paid the excess of such taxes,
the court shall order that the excess be
refunded to him; and if not paid, that he
be relieved from the payment of such ex-
cess. No costs on such application shall
in any event be taxed against the Stale
or the applicant. The prosecuting attor-
ney shall forthwith notify the State Tax
Commissioner of any appeal from any
order entered by the county court under
this Act.
Sec. IL. For the services rendered by
eaen commissioner, under this Act, he
shall be allowed, for each day actually
and diligently employed, such amount as
may be fixed by the Board of Public
Works before his appointment, to be
paid out of the State treasury; his ac-
count for services to be verified by his
affidavit and presented to the State Tax
Commissioner, and by him approved and
certified to the auditor for payment.
but the total compensation of such COM
missioner shall not in any case exceed
such amount as shall be fixed for the
county by the Board of Public Works.
Any commissioner failing or refusing to
complete his work within the time re-
quired, shall forfeit his right to com
pensation hereunder, unless upon good
cause shown to the State Tax Commits
sioner. The cost of publishing, printing
and posting the notices, required by sec
ton ten of this Act, shall be audited by
the county court of the county and paid
out of the county treasury.
Sec. II. The Board of Public Works
shall be and constitute board of re
view and equalization for this State.
said board of equalization shall review,
correct and equalize the reassessment in
the several counties and any inequalities
therein, and may either raise or lower
such assessments in any one or more
counties, to the end that the assessment
shall be according to the true and actua.
value of the property in the several
counties of the State, and that the rela-
tive assessments in the several counties
may be right and just. Said board shall
sit at the seat of government, and al
such other places in the State as they
may think best, and hear any evidence OF
argument that may be offered pertinent
to the inquiry a behalf of any county,
and may raise or lower the average val
uation of property in such county, and
in any other county or counties, in order
that the true and actual value of all the
property in the State may be arrived at.
The board may summon such witnesses
and hear and examine such other evil
denee as they may deem necessary.
The State Tax Commissioner shall be
present at the slttings of the board, and
furnish said board all such information
as he shall have or may be able to pro-
cure in relation to, and shall advise with
said board respecting, the review so to
be made by it. When said board shall
have completed its labors, it shall report
the result thereof to the auditor, who
shall forthwith certify the same to the
clerk of the county court of each county,
who shall, in his future actions in re-
spect to the assessment of real estate
within his county, be governed thereby.
See. IL. The reassessment made under
the provisions of this Act shall apply to
and govern the taxes for State, county
district and municipal purposes to be
levied and collected for the year nine
teen hundred and six, and until the next
| assessment.
Dawson's Fees Were Not Turned Into