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

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 ana
some lawyers in order that they may,
without unnecessary attention upon your
part, give you such aid as you thin.
proper. Yours very truly,
JOHN A. SHEPPARD.
Counties to Fay 1oI inmates OF Reform
ScnUUl.
House Bill No. ii relates to the Re
lolm SCHOOL, the appointment OF dnec-
toIs OF the same, ana provides that AMER
tne year 100 every county snail pay tol
edcn MINOR received rom IL III sucn III
stILutlUn, The sum OF 9JU annually to the
STATE, and snail charge To the parent OF
sual ulan OF the lncorrgIDle MINOR sent
20 sucn institution, II OF sufficient means
20 pay the same, The sum OF not more
imam 44UO annually tor his maintenance
VINE remaining III SAID school.
counties To ray tor inmates OF Asylum
tor lncuTapieS.
House Bill No. II provides for the APP
polnIment OF directors OF The West NIr-
gIlla Asylum Tor lncmaDles, Tor the
management OF the same, and that eacn
county shall pay into The state treasury
qJO annually Tor the maintenance OF its
inmates III The same.
senate Bin No. ~ relates to the pay
al, IL
cordng deeds, papers, etc., and also pro-
vIdes Ior sheriff and jailor's fees III GER
tam 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 OF
intermediate court snail be paid by the
county In winch 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 10 meet same.
NO Judgment to be Rendered When APP
pIalsers of Estate FAN to List Notes,
Etc.
Senate Bill No. IL provides that the
estate OF every deceased person shall be
nsted by appraisers appointed by the
court on whose order a personal repre-
sentative is authorized. 1t amends Sec.
IL, of Chap. So of the Code. An import
ant amendment is found in that para
graph which says that no Judgment
snail 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 a suggestion of practical
contiscation, for the benefit of the debtor,
OF the notes, bonds or other evidences OF
debt owned by a decedent to the eXclu
sion OF all interests of his heirs or cred
itors in case the appraisers fail to lbs.
such notes, etc, for assessment. In other
words, if appraisers appointed by court
fall TO do their duty, the punishment
shall be visited upon the innocent heirs
or creditors OF the decedent who are to
be muleted out Or the proceeds OF sue.
notes, etc., by the refusal of the courts
10 furnish an avenue for their collection.
This amendment Will probably never
be SO Vigorously enforced as to work
great hardships, but it serves to illus
Crate the zeal with which Mr.. Dawson S
class of tax reformers was actuated in
trying to catch some species of property
for assessments zeal which is only
equalled by the adroitness that was man
lfested in permitting other species to par
tially OF wholly escape taxation.
County Levies Limited to Sixty Cents on
$Ioo Valuation.
House Bill No. % re-enacts Sec. 20 of
Chapter 80 of the Code, relating to the
manner of fixing county levies for coun-
ty purposes by the county court. The
only change in this section of Importance,
Is that which limits such levy for county
purposes after the year 1905 to sixty
cents on the 500 valuation. House Bill
No. % 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
" lHeeL lulS dl SulIeHC ny pIONiuiHS d
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 95 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 See. % of Article a.
of the Code. And in addition to the
sixty cents levied for county purposes
an additional levy of thirtyfve cents
on the 500 may be made for such dis
trict road purposes. Forty-six of the
| fifty five counties make this levy, and
the average road levy for these counties
is about % cents on the 800 valuation
The average levy for county purposes on
present valuations is less than So 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
a matter within the discretion of the
court whether levies may not be made
as high as under the old law. The con
slant trend is to increased extravaganza
in county appropriations, and the new
L ii n.x IL.