Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1906-05-26
ABOUT THE new TAX LAW
Matters Relating 10 Assessments
Are Explained.
is OF TIMELY INTEREST HERE
Council Prevented From Making
Levy More Than z Per Cent
Higher Than In 1904.

Higher Than In 1904.
Coanty Clerk ! l. Bender is in
receipt of a copy of the new tax laws
containing those sections OF the meas
ure relating to the increase in tax as
sessments by County courts, town
councils, school boards, etc, and
which are of particular interest to
taxpayers here at the present time
There is a belief in many quarters
tina. the increase in the valuation Of
property under the new laws means a
proportionate increase in the amount
of taxes ia he levied by the different
bodies that fix the assessments, and IL
sion be corrected that the documents
are being distributed by the state tax
officials.
The chapter of the law rel.ting to
the incrta se in taxation in towns is
as follows:
notwithstanding the provisions OF
chapter fortv-seven OF the code OF
West Virginia, or of any act of the
Ii legislature, special or general, incor-
poratipg any city. town or village, or
amending the charter thereof no com.
Gil of any city, town or village,
shall. after the wear M thousand
nine hundred aud five, in any one
year assess or levy taxes on property,
real or personal, at more than one
l half the maximum rate fixed by such
chap er of the code or act OF the leg
islature nor shall anv such council
in the year one thousand nine hun
dred and five assess or levy taxes upon
property, real or personal. which shall
exceed by more than five per cent the
aggregate amount Of taxes On proneT-
ty levied by it III the year n thous-
and nine hundred aud four nor in
the year one thousand nine hundred
and six assess or levy taxes on proper
ty, real or personal. which shall ex-
coed by more than seven per cent. the
aggregate amount OF taxes on property
levied by it in the year n thousand
nine hundred and four; nor in the
year one thousand nine hundred and
seven assess or levy taxes on property,
real or personal, which shall exceed
more than nine per cent. the aggre
gate amount of taxes on property
levied by it in the year n Thousand
nine hundred ana four provided that
the council OF any city, town or viii
lage, believing hat the maximum
amount OF herein provided
will not be sucffiient for any year,
may submit the question of an addi.
tional levy to the voters of such city,
town or village, and IL three-ifths of
the vot S cast thereon be in favor o.
such increased levy the council NAV
! w the same. The amount OF rate of
such additional levy shall oe named in
the order of the council submitting
the question to the voters.
AS an illustration, it may be stated
that the city council cannot this year
increase the total amount OF taxes
! raised in 1901 more than z per cent
In other words, there was. in round
numbers s15 600 collected for city
taxes ia 1901 Under the law this
may be increased to only $40, $50 in
1906. Ths council has the power to
increase the amount nj taxes in 1907
TO SIG, $50, and If that body deems this
amount insufficient TO administer the
affairs of the city, the only recourse
under the law is to sub nit the ques-
tion of an increase to the people. who
must approve the proposed special
levy py \ three-ifths vote.
This rule also holds good with
County courts and school boards, with
the provision that the school boards
may 20 as high as 40 cents on the 500
for the purpose of erecting new school
buildings, or paying for those already
erected.
This matter is Of timely interest
here on cou of the proposition to
levy a special tax of 10 cents for
water and fire purposes. About a., 500
will be needed for the imperative re-
pairs TO the water mains.
Under the law the council cannot in
crease the lew in order to get this
money, therefore the only way it can
be secured through direct taxation
is for three tifths OF the voters to APP
prove it at the polls. The other way
is to secore authority from the legis-
lature to issue the nee ssary bonds,
which would ne indirect taxation, and
more costly than the other method.