The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1905-04-04
bills [''ll SD
"a. TaL |: !! |.
(contlnued frem Second Paae.l 3,
funds thereof, on account OF any sucl,
debt, obligation or contract. "
A Remedial An,e ndrnent. /,

opt'6uS4pAlf VI NOlitk dCls
a Remedial Amendment. \ Il
The amendment to the act retains
these provisions and also makes It a
misdemeanor punishable by fine and
Imprisonment, for an officer to violate
said chapter.
/. AS the law now stands, II such an
officer Of the State. Or member Of the
county court or board OF education,
contracts debt or expense unlaw.
fully, or any obligation not authorized
by law to be paid or incurred BY
such body, the remedies are:
%. A suit against such parties, and
personal liability both Jointly and
scverally for such Indebtedness. Such
suit may be maintained by tho State,
county or district, or any person
prcjudlced thereby: t2). violation OF
such act is misdomeanor and upor
conviction, punishable by fne and
imprisonmenL
In addition to the above there Is
no liability upon the State, county or
district, or the funds thereof. on nc,
count of such debt. obligation. or con.
tract so incurred "a 81 Il
II is thought that the effect OF chan.
ter &c, OF the acts OF the extra session
Of 1901, as amended by Senate Bill
No. ITO, will be to absolutely, prevent
counties, boards OF education, and
State officials from mourning any in,
debtedness. except such as Is law.
fully authorized. Y
y Auditor Attorney In Fact.
Another important bill is Senate
Bill No. Il. constituting the auditor
the attorney in fact for all foreign
and nonresident domestic corpora.
lions, and prescribing his duties rs
such, and recurring the auditor 10
pay into the State treasury the rev.
ennes therefrom. by the terms OF this
Dill the auditor Is constituted the al.
iorney In fact for Nil domestic corpo.,
rations doing business In the State,
and also of every nonresident domes.
tic corporation, which corporations
shall each pny the sum Of ten dollars
per year TO the auditor for his ser.
vices as attorney In fact, II is thought
that the State will be richer by sI0..
600 per year from the passage of this
bill.
Chapter Of the acts of the extra
session OF 1904, was entirely revised
except as TO the first five sections. The
Dill revising this chapter Is House
Bill No. 375, aud will be the new as.
sessment law Of the State. and 1t
takes effect from Its passage. 1t will
be impossible in an article, Of this
length to note all the changes from
the acts Of 1904. Some OF them arc
unlmportant. s.
The first five sections of the chap.
ter remain as enacted by the extra
session of1904.
State Tax Commissioner.
These sections create the office of
State tax commissioner, and pre-.
scribe his powers and duties.
Sections Q to 1876, inclusive are
amended, most Of the amendments
being to rc.enact the section as con.
taIncd in chap,er5d Of; the, acts Of the
extra session of 1904, without the i'd
dition of the sentence needlessly left
there. This section does not take
effect until January /, 1907 So that
the sections as now enacted taking
effect from and after the passage OF
the bill, instead Of January ], 1909
The act as passed in 1901, provided
for real estate to be assessed for tax.
alton purposes at the true and actual
value, taking effect in 1905, and per.
sonal property TO be SO assessed tax.
Ing effect In 1905. This was manifest.
~ unfair, and as, the law now pro.
yides, both real estate and personal
property are assessed for taxation at
the true and actual value beginning
the same year, 1906. This change
will be found In section II. 1T will
be remembered that section 10 Is the
section defining true and actual
value" This is left as 1t was in the
acts Of 1904.
Assessing Mineral Lands.
One Of the most important changes
from the law of519o4, will be found in
the amendments to section 80 and to
section 81. Section 80 as passed in
l9oft provided a method OF. assessing
mineral and timber lands, when own.
ed by person differing from the own.
er Of the surface. AS then passed 1t
read: Whenever any person be.
rOnac fba own - ~ ~ ,F.,..f. ~ -,