Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1904-10-06

charging of land with the State taxes-is
to the southern part of the State more
important than any law on our statute
books; and before it is changed the best
lawyers in reach, both in and out of the
legislature, should be consulted.
am sending copies of this letter TO
some members of the legislature and
some lawyers in order that they may,
without unnecessary attention upon your
part, give you such aid as you think
proper. Yours very truly,
JOHN A. SHEPPARD
Counties to Pay for Inmates of Reform
School
House Bill No. ii relates to the Re-
form School. the appointment of direc-
tors of the same, and provides that after
the year 1905 every county shall pay for
each minor received from 1t IN such In
stitution, the sum of $50 annually to the
State and shall charge to the parent or
guardian of the incorrigible minor sent
to such institution, if of sufficient means
| TO paw the same. the sum of not more
than 500 annually for his maintenance
while remaining in said school.
Counties to Pay for Inmates of Asylum
for Incurables.
House Bill No. u provides for the APP
pointment of directors of the West Viz
ginia Asylum for Incurables, for the
management of the same, and that each
county shall pay into the State Treasury
$50 annually for the maintenance of its
inmates in the same.
Senate Bill No. 10 relates to the pay
ment OF fees to the county clerk for re-
cora. Q deeds, papers, etc, and also pro-
vidS for sheriffs and jailor's fees in GER
| tain misdemeanor and felony cases to be
/ paid by the counties instead of the State.
Senate Bill No. II provides that the
salary of every judge of a criminal or
/ intermediate court shall be paid by the
county in which such court is established
instead of out of the State Treasury as
heretofore.
1t will be noted that the four last
named bills simply transfer certain pres
ent charges on the State Treasury TO the
counties, requiring additional county tax
alton TO meet same.
No Judgment to be Rendered When APP
praisers of Estate Fail to List Notes,
Etc.
Senate Bill No. l3 provides that the
estate of every deceased person shall be
listed by appraisers appointed by the
court on whose order a personal repre-
sentative is authorized. 1t amends Sec.
| y. of Chap. So of the Code. An import
ant amendment is found in that para
graph which says that no Judgment
shall be rendered upon any note, bond or
evidence of debt owned by the estate OF
a deceased person unless such note, bond
| or other evidence of debt has been listed
by the person appointed to appraiSe his
estate"
1t will be observed that this amend
ment carries suggestion of a practical
| confscation. for the benefit of the debtor,
| Of the notes bonds or other evidences o.
| debt owned by a decedent to the eXclu-
sion of all interests of his heirs or cred
| itors in case the appraisers fail to list
such notes. etc, for assessment. In other
words, if appraisers appointed by court
| fail to do their duty, the punishment
shall be visited upon the innocent heirs
| or creditors of the decedent who are to
| be mulcted out of the proceeds of sue
notes. etc, by the refusal of the courts
| to furnish an avenue for their collection.
| MS OlUeuuuleUI VIII hN'Si
| be SO vigorously enforced as to work
| great hardships, but it serves to illus
frate the zeal with which Mr.. Dawson's
| class of tax reformers was actuated in
trying to catch some species of property
| for assessment-a zeal which is only
edualed bv the adroitness that was man
| ifested in permitting other species TO par
| tally or wholly escape taxation.
| County Levies Limited to Sixty Cents on
SIoo Valuation.
House Bill No. % re-enacts Sec 20 of
| Chapter 80 of the Code, relating to the
manner of fixing county levies for coun-
tv purposes by the county court. The
! only change in this section of Importance,
| is that which limits such lew for county
| purposes after the year 1905 TO sixty
cents on the 500 valuation. House Bill
| No. 2S provides that all property shall
| be assessed at its actual salable value,
and this change in Sec. 20 of Chap. 81
was evidently designed to meet the ar
gument that this large increase in the
valuation of property would necessarily
| mean a great increase in the aggregate
amount of taxes paid by the agricultural
and business interests. 1t was attempted
to meet this argument by providing a
sixty cent limitation for county pur-
poses, on the theory that such limitation
will prevent county courts from levying
up to the constitutional limit of 80 cents
| on the 500 valuation as heretofore, and
that therefore the reduction in levy
would balance the increase to be made in
the valuation of land and property.
| But this is not true.
| District Road Taxes Not Included in
County LevieS.
| District road levies are made by the
county court under Sec. % of Article 43
of the Code And in addition to the
sixty cents levied for county purposes,
an additional levy of thirtyfive cents
on the 500 may be made for such dis
trict road purposes. Forty-siX of the
fifty counties make this levy, and
the average road levy for these counties
is about % cents on the 500 valuation.
The average levy for county purposes on
present valuations is less than 5S cents
Notwithstanding therefore the doubly
and in some instances trebly increased
valuations of homes and farms that may
be expected by the new law, it is wholly
| matter within the discretion of the
court whether levies may not be made
as high as under the old law. The con-
| Giant trand IL IN increa sod extra va ra n 90