Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1906-02-09
True and Actual Value

The assessors will this year, under
the new laws be required to deliver
list to each taxpayer in their respective
districts blank upon which the tax
uayer will be required to list all his
property and then swear to the correct
ness of the same together with the
utirue and actual value thereof. "This
duty il in no sense optional with either
the assessor or the taxpayer. LII the as
SCISSOR receives the list without the oath
having been administered thereto he
shall forfeit not less than fifty nor
more than two hundred dollars and Ii
the tax payer refuse to make such oath
or fails to answer all legal questions by
the assessor he shall forfeit not less than
twenty-five dollars no more than one
hundred and shall be denied the right
to apply to any court to have the as
sessment made by the assessor chang
ed in any manner.
The lists furnished by the assessors
will be interesting reading to the tax
payers. There is no possible way OF
escaping taxes on any property OF any
value ithout purury upon the part q
the taxpayer which has severe pen
atty attached thereto. Every blank
line must be filled out and if you have
no property as described on any line
YOU must mark it none.
The first properly enumerated Is
horses, mules, asses and jennets and
the true and actual value thereof. The
next is cattle and the true and actual
value thereof. Each item ending with
land the true and actual value there
of
There will be listed sheep, hogs, farm
ing and garden implements, agricul-
tural products and the products of an
imals. This item of course means any
wheat, corn, hay, feed of any and all
kinds, lambs, pigs, calves, and your
bacon, lard or eggs. Carriages, buggles,
wagons, carts, watches, clocks, pianos,
organ or any other musical instrument
which means fed or any like in
strulnent, gold and silver plate and
jewelry, guns, pistols and other ire
arms, building material, boats of any
kind, fire and burglar proof safes,type-
writing machines, adding machines,
typesetting machines, cash registers,
sewing machines, scales, all kinds of
machinery not affixed to real property,
household and kitchen furniture not
otherwise enumerated and winds up
with rthe value of all taxible property
not otherwise assessed. The last item
includes not only the chickens and
eggs but the clothing of every member
of ones family and the assessors have
been instructed by the State Tax Com
mission at his late institute that they
are to see that all property, no matter
of how slight value, is to be listed
and sworn to.
The list also includes a table in which
must be listed all bonds, notes, book
accounts and other evidences of debt
and this is explained to mean any and
all money one may have in bank
though it may be the capital for run
ming a business and the accounts. cur
rent, between the merchant and his
customers.
TO this the taxpayer swears that to
the best of his knowledge beliefand in
formation the statement made by him
Is true, full and correct of all personal
property owned by him on the LIST day
ct ~ pril that where he has been unable
10 exhibit any class of property to the
assessor, such property has been fully
and fairly described to him and its true
condition represented, that he has in no
case sought to mislead assessor, that
Ie has reported all money and the value
Cf all credits, and investments owned
y him, that since the first day of
April he has not directly or indirectly
converted or Exchanged any of his
property temporarily for the purpose
of cvsding taxation and that to the
hes. of his judgment he has valued his
pro ,lerty at its true and actual value,
which he means the price that could
be obtained for said property at private
sale on such terms as are usually en-
plcyed in selling such property and not
tn price that might ne realized at fore
eli or auction sale.
-
n L l