The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-24

lions are required to furnish state
ments in great detail and the assessor
is given authority looking ITO a com
| plete return. No deduction from
money, credits and investments viii
| be allowed unless the indebtedness is
listed in the return. Separate munich
| pal assessments are abolished The
cities will be required to adopt he
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 five makes the sheriff treas-
urer of the county and collector of
taxes and provides for the collection Of
taxes and how deilnquencies are to be
returned. Also fxes the sheriff's com
| %1ensation at > per cent, a reduction
in many counties, and extends the dis
count period to the last day of No
veinber.
Collateral nheritances.
Chapter six relates to the taxes on
collateral inl1eritarces, devises. DIS
| tributivc shares and legacies, makes
the law complete. Largely increased
revenues are expected from this law.
Appraisement Of Estates.
Chapter seven provides for the ap-
~praiser,ent of estates. The estates of
deceased persons must be appraised
and the appraiscmeut entered on rec
ord. All evidences of investments and
credits must be endorsed "appraised'
by the appraisers. No judgment shall
be entered upon any note or other evil
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 the duties
of the sheriff as ex-ofIicio county treas
urer of his county.
Reduction Of County Taxes.
One OF the most important laws is
chapter nine. 1t reduces the limit or
maximum OF county levies from ninety
five to sixty cents'o on the hundred dol
lars hereafter. This effects a saving
in most districts of thirty-five cents.
Settlement With Sureties.
Chapter ten authorizes the auditor
to settle with sureties of d%efaultins
assessors OF shcriffs.
Fees of Officers-Jail Fees.
Chapter eleven fixes the fees of Ger
tain county officers. The important
changes are few. One allows the clerk
for recording deeds of conveyance,
etc, and transferring same on land
books, but s1.25 instead Of 50, as o
charged.
The fees of the county jailer in fel,
ony and misdcmeanor cases shall be
paid by the count 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,
ciently than at present and with less
expense 10 the people.
Fees of Auditor and Secretary of State
Chapter thirteen is another impor
tant g producing act, fixing tho
fees for all kinds of services rendered
in the Offices Of the Auditor and Sec
rotary of State, increasing them and
adding new OneS, all of which will 60
into the State Treasury after March /
1905. This is expected to produce q
large amount of new revenue annually
possibly $4,000.
N.;,,T--I I,I,ee, C-I-.;ae
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 nos
important acts and provides for the re
assessment of all the lands of tbs
State in 1905. Upon which the ta>
lcvies of 1906 will he laid. No Other
assessment of real estate is provided
for until the year 1909. The as
sessment must be completed anC
the books fled on or before August l
Tho State Tax Commissioner appoints
one commissioner from each county
Assistants ma be appointed if ap
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