The Progressive West Virginian. [volume] (Williamson, W. Va.) 1911-1913, 1911-10-19
SHERIFF TO THE PEOPLE
NOTICE TO TAX PAYERS.

will be at the following places on
tne dates mentioned for the purpose
of collecting taxes
Gilbert November Il,
MaIewan, November I6,
Rock House, November 18,
Kermit, November 20,
Dingess, November %,
Naugatuck, November "a.
All persons paying their taxes on
or before November 30, will be al
lowed discount of 2 IL per cent.
penalty of 10 per cent per annum
viii be added after January 1st,
1912.
desire to call attention to the
following letter received from the
State Tax Commissioner and to noti-
fy all tax payers that shall demand
payment of all taxes Immediately af
ter the discount period expires. Col
iectors will be instructed to force col
leetiens by levy where necessary.
Respectfully,
W. A. HURST, Sheriff.
STATE OF WEST VIRGINIA.
Office Of State Tax Commissioner.
Charleston, October 70, 1911.
To the Sheriff,
Dear Sir
desire to call your attention to
Sections, Chapter 30, Serial Section
S2s of the Code, which reads as fol-
lows:
All taxes shall be paid to the
sheriff by the persons liable therefor.
on or before the thirtieth day of No
yember of the year for which they
were levied. He shall, on the first
lay Of December following, proceed
Immediately to collect same In
rest al r. g ten p.- cot mar
2nnum on the amount of each tax
oil shall be added thereto from
said first day of January until pay.
nent, and the fact shall be stated in
tAe@notice required in the preceding
section"
| am calling your attention to this
section Tor the following reasons
First: he law is that taxes be
aail by persons liable therefor on or
before the thirtieth of November for
he year for which levied. The OBJ
ect Is that the county and districts
may promptly meet their obligations.
tffn oh, r. L T.
ried their tax tickets over, and taxes
have not been collected until long
utter the end OF the fiscal year. This
practice OF carrying tax tickets over
mould cease; the sheriff at the end
Of the fiscal year must either have
collected and accounted for the taxes
Or returned the property delinquent.
Second; The policy of the State is
10 give discount as an inducement to
The taxpayer to pay his taxes on or
before the thirtieth of November.
ana at the same time | call your at
tention to the fact, that while the
law does offer such inducement. it
also puts penalty on the taxpayer
who pays his taxes after the first day
Of January. After the flrst day of
January, the statute requires that in
terest at the rate of ten per cent per
lnnum, on the amount Of each tax
dill, shall be added thereto until pay
ment; this law is mandatory, and
fou cannot legally release the tax
payer from the payment of the PEN
atty and in your settlements here
after you will be held accountable
FOR all penalties on taxes collected.
Or required to be collected, after the
hrst OF January. You have no more
authority to release taxpayer from
the penalty than you have to refuse
aim discount If he offers to pay his
taxes before the first of December.
Third: In the notice to tax payers
provided for by section OF Chapter
80 of the Code, you are required to
state that penalty will be added to
all taxes after the first of January.
Very truly yours,
FRED o. BLUE,
State Tax Commissioners.