Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1907-12-21
WHITE TO THE ASSESSORS
The Tax Commissioner Gees Mere
Into the Details
He COMMENDS The LAW
Passed by the Last Legislature
Changing the Time For Beginning
Assessments-Als Reasons.

Tax Commissioner White looks
very favorable upon the change
made in the tax laws by the last leg
islature, requiring the assessors to
begin their work on the 1st day OF
January instead of April 1st as here
tofore and expressed himself as fol-
lows in instructions sent to the as
SCISSORS in the several counties Of the
state:
'sThe last legislature changed the
assessment year to begin January
first instead of April first. In my
Judgment this was wise change.
It gives the assessors nearly six
months to list property for taxation.
II will not be necessary to hire so
many deputies as heretofore zone
person can now do most Of the work
II one man assesses all the property
in the county 1t viii more nearly
approach uniformity than If assess
ed by two or more Then again, this
is the time of the year when almost
every class of business men take an
inventory of their property for the
proceeding year It is easier for a
majority of people to ascertain more
accurately what they own on this
date than any other time during the
year. This is the general setting up
time-the time for striking trial bal
ances, ascertaining the standing of
the business. etc January first has
all of these advantages over any other
season of the year Conditions We're
such in this state that it had become
absolutely necessary for the assessors
to have more time and after consid-
ering all the advantages and disad-
vantages, the legislature decided that
January first was the most suitable
time.
eve have heard the complaint made
however. that the weather at this sea-
son of the year is too inclement to
allow assessors to do out door work.
There is something In this COM
plant. have seen weather in January
that was too disagreeatle for listing
property. 1t seems to me, however,
that the assessors can use the first
months of the assessment year in the
property of towns and thlcl5ly settled
communities where it is easy to travel
and then when the good weather opens
up they are ready for the country and
rural districts.
''Then again, desire TO call your
attention to this fact, that a great
deal of work can be done in the corh-
ty clerks offices during January and
February, in looking UP mortgages,
deeds of trust, estates of deceased per
sons. etc A great deal of property
can be placed on the books by max
ing a systematic and energetic search
for credits, and the clerks Office is a
good place to secure information.
you should secure from a list of the
records In the clerks Office a list OF
all notes secured by mortgages and
deeds &c trust as we'll as the value of
the estates OF deceased persons, then
when the holder of these or the ex-
ecutors or administrators of estates,
are ca led upon for a list of property
you can ask them if they are not the
owners of certain notes. etc. Some of
the assessors of the state report TO me
that they have already worked this
method with great success and added
thousands of dollars to their assess
ment BY such means.
81 dssre to call your particular at
tention to the further fact that the
last session of the legislature changed
the capltaticn tax law, making it the
duty of he assessor to account for,
report and pay over to the auditor
not later than the fifteenth day of
each month all capitat.ons collected
by him for state school purposes for
the preceding month. Bear in mind,
however, that you account to the au-
ditor for school taxes only All cap
itations collected for road purposes
you turn over, at the end OF each
month, to the sheriff. State school
capitation taxes are laid monthly to
the auditor; road capitation taxes are
paid monthly to the sheriff 81 the
county.
TIE most of The assessors Of the
state have made admirable records in
collecting capitations. There has