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

owner of the other interests in said real
estate, the same shall be assessed sep
arately IN the name OF the owner there
OF at It's true and actual value. For the
purpose OF ascertalnlng the ownership of
any such real estate or OF any interest,"
therein, as specified in this section, and
the value OF the same, said commissioner
snail have power to administer to and
examine under oath the owner of such
real estate or interest, his tenant or
local agent, and also the owner of ada
cent lands and such other witnesses as
he may deem proper. And in case the
owner OF any such assessable interest in
real estate shall fail to record in the
county clerks office of such county the
evidence OF his title thereto, any person
IN interest may make and file or cause
to be made and filed, in said office, an
affidavit showing the fact of such owner
ship; and the same shall be sufficient
evidence to authorize the commissioner,
and as well the clerk of the county court
tor subsequent years, to assess such in
terest III the name of such owner. ANY
such owner refusing to answer on oath
any pertinent question touching the mat
ter OF inquiry shall be guilty of misde-
meanor, and fined not less than twenty
nor more than one hundred dollars
See I. In ascertaining and fixing the
value of any land within the limits of
any incorporated city, town, or village, or
elsewhere, which has been laid of into
lots and opened up as lots by the con-
struction and maintenance of roads and
streets through the same, the commits
sloner shall adopt as the value OF such
land the value thereof as SO laid off into
such lots, valuing the same by the lot
and not by the acre or tract.
See s. The clerk of the county court
shall furnish such commissioner a copy
of the land books of his county for the
year, nineteen hundred and four, to aid
him i'll making such assessment. The
actual cost of making up such land book
shall be allowed said clerk, the same to
be paid out of the county treasury.
Sec. g. Upon the completion of his
assessment, he shall make three copies
thereof in the books so furnished him by
the auditor, and append thereto his al
tidavit to the following effect:
Il, ..............., commissioner, APP
pointed to reassess the value of all the
real estate, in the county of .....
do solemnly swear Tor affirm) that |
have diligently endeavored to ascertain
the actual value of all the tracts of
land, town lots and tenements, oil, gas,
coal, ore, timber and other interests.
properly chargeable to my county, and
have entered the same in the foregoing
record; that | have faithfully, fairly and
impartially and without fear, favor or
bias, assessed the same with the i'm
provements thereon, at the true and &C.
tual value thereof, as defined in the law,
and in making the said books l have fol-
lowed the law and been guided by the
instructions furnished me by the State
Tax Commissioner for my guidance, and
to the best of my ability and Judgment:
so help me, God.
One of said books shall be filed by the
commissioner in the office of the clerk
of the county court Immediately upon
their completion, to be used by said clerk
as a - lie in making up the land books.
ThA / books shall be transmitted, one
to the auditor and the other to the State
Tax Commissioner All such assess
ments shall be completed and the books
filed as herein provided, on or before the
first day of August, nineteen hundred
and five.
Sec. 10. AS soon as said books are
filed with the clerk of the county court
the clerk shall publish notice in form
and substance as follows:
"Notice to Taxpayers.
THE taxpayers of. ............ county
will take notice that the books of the
reassessment of the value of the real es-
tate of said county, made pursuant to
the acts of the Legislature passed at its
extraordinary session held in nineteen
hundred and four, have been filed in my
office and are open to the inspection OF