The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1907-01-12

among the best in the State. They
went hove and began their work the
first Of April, but in order to get
through, each was compelled to have
two or three assistants, who were
green hands" at the business. In
that county. therefore, there were not
two assessors, only. but at least six,
most Of whom had had little expert
ence in the work, had had no benefit
of the instruction gained in the insti-
tute, and in that county were six diff.
ferent standards of value. because the
more assessors you have the more
standards OF value you vol have. AS
far as possible, the assessment in ev.
cry county should be made by one
man, so as to have one standard of
value. If he gets all the property of
the county twenty per cent. too low.
nobody in the county is hurt, because
1t Is uniform. and the same remark ap.
plies II he gets 1t twenty per cent. too
high; but where you have several as
SCISSORS and one gets the property at
one hundred per cent. of It's value, an.
other at seventy-five per cent. of its
value, you have want of uniformity
and consequent injustice. I recon-.
mend that the assessment year be.
gin on the LIST day OF July, that the
books be made up and ready for the
L., -
when they will be required to meet
In the preliminary meeting to make
off estimates as elsewhere suggest.
ed. I know of no interest that would
be injuriously affected by this change
Of the assessment year to the first of
July. There Is another reason for it.,
and that is, that 1t would be coinci.
dent with the year for which the rail.
roads make up their account. An.
other reason is that It would give the
Board OF Public Works or other State
board which assesses the property
that the Board of Public Works now
assesses, more time, which they will
badly need, and which they must
have. The Board of Public Works or
any other board that does this work
cannot do that work and make return
OF the assessments within the time
prescribed by the law as 1t now is.
F., AS before stated, 1t would reduce the
number Of assistant assessors, which
is very desirable from any point OF
view. In making these recommends
tons have considered that 1t is a
very considerable change in our sys-
TEN, and this has induced me to give
the matter more serious considera-
ton, which / have done, and for my
self beg to say that to doubt what
ever of the soundness Of my views
upon this subject
Taxation Of Toll Bridges.
The new tax laws make 1t the duty
Of the Board OF Public Works to as
sess the value of railroad toll-bridges
What is such bridge? II 1t is n
bridge owned wholly by the railroad
corporation, upon which tolls are
charged for the use thereof by pedes.
trfans or passengers or both, for cross
Ing the bridge. then 1t would seem to
be unnecessary to specify such bridg-
es. because the law otherwise pro-
vides for the taxation of all the prop
erty of railroad corporations. There
fore it would seem that there was
something else in the mind of the
Legislature. Does the law mean that
any bridge used by railroad, wheth.
err owned by it or not, upon which
tolls are charged. shall be assessed
by the board? l think 1t is not neces-
sary to take the trouble of defining
such bridges, because think the
Board of Public Works should assess
the value of all toll bridges of every
kind; and that the owners of such
property should be required to make
proper report to the board for that
purpose, as is made by railroads and
the other corporations now assessa-
bic by the board. This recommends
ton is made TO you because It Is as
certained that there is great want of
uniformity in the assessment of this
kind of property. The ordinary toll
bridge is now assessed for valuation
upon the amount of its annual rental
value. What such value is is some.
times difficult to ascertain. and the
county assessors have neither the
time nor the facility for such asce--
tainment.
sanks-Taxation Of Banks.
Amendments to the banking laws
should contain provisions to prohibit
banks incorporated under the laws Of
this State from locating outside of
the State for the transaction of bust
ness.
The recommendation of the Com.
missioner that he be given authority
TO place a bank which he finds in bal
..