Martinsburg statesman-democrat. [volume] (Martinsburg, W. Va.) 1906-1921, 1907-12-23
FRIDAY DECEMBER % 1907
White to the Assessors,

Tax Commissioner White looks
very favorable upon the change made
in the4the tax laws by the last legisla-
turs, requiring the assessors to oegih
their work on the first day Of January
instead of April let as heretofore and
expressed himself as follows In in
structions sent to the assessors In the
several counties Of the state;
"The last Legislature changed the as
sessment year to begin January hrst
ms toad of April first. In my judgment
this was a wise change. 1t gives the
assessors nearly six months to llst
property for taxation. 1t Will not DE
necessary to hire SO many deputies as
heretofore-one man can now 90
most of the work. If one man assesses
all the property in the county it will
more nearly approach uniformity than
if assessed by two or more. Then again
this is the time Of the year when al
most every class of business men take
an inventory of their property for the
preceding year. 1t is easier for ma
jority ef people to ascertain more &C.
curatelv what they own this date than
Any ether time during the year. This
is the general settling up time the
time for striking tr ial balances, ascer
tanning the standing of the business,
etc. January first has all Of these adj
vsntages over shy other season OF the
wear. Conditions were such in this
state that it had become absolutely
necessary for the assessors TO have
more time and after considering all the
advantages and disadvantages, the
legislature decided that January nrst
was the most suitable time.
eve have heard the complaint mac e
however, that the weather at this sea-
son of the year is too Indictment to al
low assessors TO do OUT door work
There is somethmY in this compliant
I!have seen weather in January That
was too disagreeable for listing proper
ty, Ii seems 10 me, however, that the
assessors can use the fist months of
the assessment year in the property OF
towns and thickly settled communal
ties W here it is easy TO travel and then
when the good weather opeas up they
are ready for the country and rural
districts.
''Then again, desire to call your
attes ton to this fact, that great deal
of the work can be done in the county
clerks Offices during January and Feb
raary, in looking up mortgages, deeds
of trust, estates of deceased persons,
etc. A great deal OF property can be
placed en- the books by making sys-
tematiu aud energetic search for cred
its and the ci,rG'p office Is good
place to secure information, you
should secure fl IN list of the records
IN lhe clerks ollice list of all notes
by mortgages and deeds of trust, as
well AS the value of The estates of de-
ceased persons, then W hen the holder
of these or the executors or admins
traitors of estates are called upon for a
IiSl Vi iIppSity you S'Ai aSn shSAA II
they are MOI the owners OF certain
notes, exc. some of the assessors of the
state Ieport "a me thai ny have al
ready work4d this method with great
success, ara added thousands OF dol lars
to Their assoc .nent by such means
81 desire Ia call your particular at.
tentioii 10 tku iurlher fact that the last
session OF III, legislature changed the
capitalion ls>> law, makingl II the duty
OF the ;tsseseur 10 account for, report
ana pay over 10 the auditor not latel
than lie fifteenth day OF each month
all c. tations collected by him fel
tbs I, cedlng month. Bear in mind
however, that you acco mt to the aud
itor for school taxes only. All capita
tions collected for road purposes, you
turn over, and at the end OF eaci
month, TO this sheriff o. the county.
The most u the assessors of tie STAT,
have made admirable records III collect
Ing ca it&l.IiS. Thee ha., teen NOR,
than lily thousand dollarsad-e 10 tn,
distIiuNlGu.> school fund eacu yea
since sAe .1>7sessofs begaA soliciting
this ttA. This nice little sum goe
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