The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1906-05-24
EWING
BOARDS
INST TRUCTED.

The following circular letter has.
|been 9ddfessed by Tax Commissions
er Dillon. 10 the county courts,
boards Of education, municipal coun-
ell and prosecuting attorneys:
II il presumed that the leyying
bodies Of the state in fixing the rate
of levy for the year 1906 win not
exceed the limit prescribed by law
In order, however, that every excuse
4 for 50 doing might be. removed l
feel that it is incumbent upon this
office to cali attention Of the levying
bodies, county courts, city, town and
village councils and boards of edu-
cation, aud the prosecuting attor-
Ipeys whose dutyjit is TO see that the
I Flaw is faithfully enforced, tot the
law governing the laying Of levies.
/ To illustrate chapter 4S: IL the
| aggregate amount of taxes levied
Iby any county court for the year
l1904 for county and district road
purposes was $4,000, it can only lay
4 Ia levy for 1906 that will raise this
Iamonnt plus per cent. or $3.50.
ITO raise more money than this
lwould require an affirmative three
.Ififths vote of the people.
II VI j. 3 X > sa
The illustration given above in
Preference to county courts will APP
Iply TO the taxes to be levied by amy
lefty, town or Village council
| The illustration given above in
reference to county courts will apslS
to the taxes to be levied by any
Iboardiof education forlbuilding pur-
Iposes, with the further proyiso that
| a levy not exceeding forty cents on
| the one hundred dollars valuation
lmay be laid to erect new buildings
or pay forBiildings already erected.
The Taterof5leyy for the @teachers
1 fund ais 80 cents on the one hum
Idred dollars valuation, unless an in
creased levy be necessary TO run the
district schools FIVE months at the
lminiTum safnry 10 be paidsteachers
as fixed by Chapter SO, Acts OF the
Legislatureof of 1905, and in this case
| the levy may be increased to rs
cents on the one hundred dollars
valuation.
/ desire ocall your attention al
so TO sections Of chapter tb Of the
Iacts Of the extraordinary session ofs
the legislature of 1904, and section
4 of the same chapter as amended
and re-enacted by chapter 56 OF the
acts Of 1905.
1t will be observed that this sec
ton provides certain penalties for
the unlawful expenditure of public
moneys. 1t might be well to say by
way Of friendly warning that these
penalties viii positively be enforced
!if the law is violated. No illegal
Ilevy will be tolerated.
Some of the county courts of the
state have fixed the levy term in the
Imonth of June, and the boards Of
Education usually fix the levy on the
first Monday in July. 1t has been
customary on the part of tome of the
courts and boards OF. education 10
estimate the amount Of property
lupon which the levy was to be laid
I'm the absence Of the exact figures.
lThis year no estimate should be
lyentured. This is matter of too
lmuch Importance to the tax payers
of the stote TO be the sktl leetlof guess
lwork. Any attempt To estimate the
amount of property upon which the
Ilevy is TO be laid would be leap
lin the dark and the results might be
serious. No levying body should lay
a levy until they have before them
4 the aggregate amount OF real and
personal property subject to such
| levy. The value, of the real estate
Of the state has already been ascer-
tanned, and has been increased near
lly three times. Such property as is.
assessed BY the board of health
works and the local assessors viii
no doubt show large increase, hence
lit is readily seen that no levy should
be based upon estimates.
!. The law provides that the county
courts may hold the levy term in the
month Of July, and that the boards
of education shall lay the levy On.
the first Monday in July or as soon.
thereafter as practicable. II when
: /, the county court or any county or
the board Of education OF any dis
: triet, or other lesying body, meets
10 lay the levy for the ensuing year
: it has not before it the correct ag-
5 gregate amount Of property upon
4 which taxes are to Be levied, such
sessiohs Should be adjourned from
time to time until such information
can be definitely ascertained.