The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1906-09-19

j u IL proper 10 eb6o6o anu TAX u :
q o. r. division of the road to the
!. B. & o. r. Co. the court will con.
: slider what has been said by conn-
3 sci respecting the method of as
J sessing and taxing the properties.
Itmay be conceded that proper.
ty cannot be taxed. except pursuant
to law permitting it to be done.
The statute law which has been
referred to not only permit the pro-
perties whose values are in question
here to be taxed but requires in
plain terms that the same shall be
taxed and shall be valued by
the Board of Public Works
after the year 1905 '.at its
true and actual value; that is 10
say at the price for which 61ch
property would cell il voluntarily
otfered for sale by the owner there
lof, upon snch terms az such pro-
perty, the value of which is sought
to be asoertained. is usually sold.
aud not the price which might be
realized if suoh property was sold
at forced SALE" The facts and in
formation which the Board is to
consider in arriving at the values
of railroad property are, a. the
ooult thinks. pretty clearly indioat-
ed by noting the facts and infor-
nation which the officers of the
railroad company are required by
the statute to return to the Board
of Public Works. Whether the
board may consider evidence of
of any facts outside of and apart
from the faots and information
which the officials of the road are
required to return may be ques-
toned; but it is entirely certain
that the Board may consider ell
the facts and information which
the officers of the road are required
to return, and If the officers of tbs
road, do not return all the facts
and information which the statute
required them to return to the
board, the Board may go outside
IF the return and obtain from other
sources and facts and information
shich the officers of the road should
have returned but did not return.
The statute has indicated to the
officers of the company what shalt
be returned in plain terms and
to the board by plain implica-
ton that it may consider all the
facts returned by the board. all
the evidence before the Board relat-
ing to facts which the Board should
have returned but did not return.
and if for any reason the facts re-
tquired to be returned have not
been returned in such man.
ner as to make the return satis-
factory to the board, the board
may hear other and more satisfac-
tory evidence as to the facts re-
turned in an unsatisfactory man
uer. The statute says that the
board shall estimate the properties
of the road according to their true
and actual value, and that the
values estimated and fixed by the
board shall be entered of record inJ
it's minute book, that the secretary
of the board shall certify the values
so fixed to the Auditor and that
the Auditor shall assess the prop
critics whose values have been
been fexed for taxation. The stat
ute, as has been stated. points
out what the cficers of the road
shall return and what the board
shall consider in fixing values; so
open the whole, the route to be
travelled has been sufficiently
blszed. Everything that the board
Eis to do has been pointed out clear
ly enough. except the processes of
reasoning by which the board is to
reach its conclusions; therefore. il
it be true, as contended by counsel
for appellant, that method of
doing the work of the board should
be provided by the Statute. it has
in the opinion of the court been
done.
Having determined that the prop.
erties whose values are in question
can be legally assessed to the B &
o r. Co. as the operator. that the
state rite requires the properties
to be valued, assessed and taxed
and that it points out the method
to be pursued; nothing remains to
be determined except the question
of values.
ITO be continued
Starving TO Death