West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1906-03-08
TRUE AND ACTUAL VALUE.
The New Brand or Tax Reform IL Now
uptO 1he Property Holders.

UP v" NhN ha"ptitS hOlucFs.
The following circular letter has
been sent out to property holders
by the State Tax Commissioner and
County Assessors. 1t is accom-
panied by a blank tor listing pro.
perry, that beats any thing of the
kind we have ever seen or heard OF
and we want every citizen to ex.
anime II carefully and then write
THE ARGUS a few lines to let us
know what YOU think of it.
Enclosed herewith ia blank
upon which to list your property
for taxation. Please read the i'm
structions on this blank very care
fully, and then fill out the same.
DO not pass any item without ans
wering 1t. Bear IN mind also that
all property must be listed at IFS
true amt actual 0aiNe, nothing less
than this will be in compliance with
the law.
The law specifically provides that
this list must be sworn to and under
no circumstances will it be received
, unless filled out and sworn 20 as
the law directs. Any assessor who
receives list not verified as re .
CURED by law shall forfeit not less
than fifty nor more than two hun
dred dollars, and if any person
whose duty it is to list property re
fuse 10 swear to such list he shall
forfeit not less than twenty-five nor
more than one hundred dollars and
shall be denied all remedy provided
for the correction of any erroneous
assessment that might occur. Thus
penalty is provided for both as
SCISSOR and taxpayer tor not com
plying with the law in this respect.
1t is expected that every person,
firm or corporation will make a cor.
rect return OF their property for tax
alton. The penalty for not doin 9
so is as follows:
''lt any person whose duty it is by law &c
list any personal property, being
called upon by the assessor to do so, refus,
to furnish proper list thereof, or TO max,
such oath as required by this chapter; or i
person refuses TO answer, or answer un,ruly
any question lawfully asked by the assessor
or fail or refuse to deliver any statement re
quired by law. he shall forfeit not less thar
twenty-five nor more than one hundred dol
lars, and he shall be denied all remed,
provided 10y law for the correction of an,
assessment made by the assessor. If any person
fails to give true list of his property, which
should be assessed, he shall, in addition
forfeit twenty per centum of the value OF
the property not listed and not otherwis,
taxed"
The names of all persons, firm.
and incorporated companies refus
ing to list same correctly or at
tempt to conceal any property from
taxation will be reported to the
Prosecuting Attorney and State Tax
Commissioner, and by them pro-
ceeded against as provided by law.
Do not fail to lists carefully al
your money, credits and invest
ments. The money of every person,
firm or incorporated company in
this State Is subject to taxation
whether such money be in or out OF
the State. County orders, stock in
building and loan associations.
money loaned, notes, bonds, book
accounts and other eviden ce Of
debt, and all investments should be
listed. The county records will be
examined to ascertain what money
is secured by mortgages. trust deeds
ETC., also for property in the pos
session of OF under the control oil
receivers, trustees, executors, ad.
ministrators and other persons act
ing IN a fiduciary capacity and at
tempts TO conceal this class of pro
perty will be readily discovered.
The assessor is authorized under
the law TO collect from each male
resident over the age OF twenty-ont
years. one dollar capitation tax fol
school purposes. Please make ar
engagements to pay when called on
The constitution and the law,
of this State guarantee to every citi
zen equal and uniform taxation
There is but one way by which thi,
can be brought about, and that i.
for every person, firm and incoi
porated company TO list all proper.
W at its true and actual value.
'Ibe law commands that this shall
be done and it is the duty of every
good citizen TO obey. Any person
who attempts 10 evade the law will
be dealt with as law breaker
should
Yours very truly.
e.. w. DILLON
State Tax Commissioner