Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1909-03-13
ASST. ASSESSOR
WARNS TAXPAYERS
Sets Forth the Law Regarding the
Assessment OF Property
--~--~---~-~
LIABILITY or TAXPAYER
IN MAKING HIS RETURNS
LIABILITY or TAXPAYER
IN MAKING HIS RETURNS

- SNtSt~H ~ tF~ $500 ~ 1850
Who Make Untrue Returns--Forfel-
turs for the Noncompliance Or the
Subject That Should be
Studied by all Tax Payers.
Tbs Editor of The World:
With your kind permission 10 use a
little space in your paper would like
10 call the tax payers attention to
Sec. ~, 10 and 70 Of the code, per-
tanning to the tax laws
The object OF the new tax law is to
equalize the burdens Of taxation.
TO accomplish this the tax payer
should be honest in giving in his
property for taxation to the assessor
and assist, as the law requires, to
make the assessment uniform and
equal
1t can be readily seen that If all
property is assessed at its true and
actual value, uniformity is the inevi-
table result.
Our state tax commissioner inform
ed me that the levy for 1908 in our
state was lower than in thirty other
states. Ii our property is assessed at
its true and actual value each year,
the time will soon come when our
levy will be the lowest in the Uuited
States. This will be great insen-
tive for foreign capitalists to invest
their capital in our midst.
For the failure OF the. tax payer to
fully comply with the law, heavy pen
aities will be imposed upon conyic-
tion.
Section II of the code: "All prop
erty, Goth real and personal, in any
county, whether Il be assessed by the
asss ssor, assistant assessor. b. the
board of public works, or any other
person or officer or tribunal, shall be
assessed as of the LIST day OF January
at its trlre and actual value Chat is 10
say, at the price for which such prop
erty would sell if voluntarily offered
for sale by the owner Thereof. upon
such terms as such propsr ty, the
value of which is sought to be ascer-
tanned. is usually sold and not the
price which might be realized II such
property was sold at a forced sale)
Nothing in this chapter contained shall
be construed so as to require the an
nuai assessment of the value Of all
real estate in the state before the
year 1909; bnt, beginning with said
year, il shall be the duty of the as
SCISSOR and his assistance in each coun-
~ to assess the value of al r. al estate
annually in said county, as the value
OF the personal property therein, at its
true and actual value.
Section IS. Amendment: TN add
ton to the other penalties provided by
this chapter for the failure of any tax
payer TO return his property for taxa
ltion within the time provided by law.
lit should be the duty Of the assessor
Ito double the assessment made against
tsuch tax payer for the proceeding
year as the assessment for the ear
rent year and the defaulting tax pay
shall be denied all remedy provided
by law from any assessment made.
Section 70. Amendment: IF any
perpon whose dnty 1t s by Jaw to list
any real or personal property, re use
10 furnish proper list thereof or re-
fuse to furnish the Est within the
time provided by law. or to make such
oath as is required by the chapter, or
II any person refuse to answer. or
answer untruly any question lawfully
asked by the assessor, or fail or refuse
TO deliver any statement required by
law he shall not 'orfeit not less than
twenty-five nor more than one hun
dred dollars, and he shall be dsnied
all remedy provided by law for the
correction OF any assessment made by
the asse ssor.
II any person fail TO give o true list
of all his property, which should be
assessed, he shall in addition, forfeit
twenty per centum Of tn value OF the
property listed and net otherwise tax
ed. Such forfeiture may be enforced
for any such default occurring IN any
year hereafter. not exceeding five
years prior to the time the same is
discovered
Each failure to make 2 list as here
in required shall constitute perate
offence and the forfeiture shall apply
to each of them, but all such forfeit
ture 70 which the same y rson is ia
BILE shall be enforced In one proceed
ing against such person or his estate"
1T shall be the duty . the state tax
commissioner or the pross cnting at
torney TO prosecute defaulting tax pey-
ers'
Truly yours
TNrO w TAIHAlN