The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1912-01-16
To Carefully Observe the Law
and Points Out Some
Duties Of Sheriffs.

Commissioner Fred o. Blue will With
in the next few days send out letters
to all the levying bodies In the state,
calling their attention to a section Of
the law that the tax commissioner
finds has been violated in many In
stances. The tax commissioner has
also addressed letter to the sheriffs
reminding them OF their duty under
the law when such levies exceed the
rate or the funds are not used for the
particular purpose they are intended.
The letter covering the questions
and citing the law. and which 1t is
deemed wise that every citizen should
be informed on, is as follows:
January 10, 1912.
To the Commissioners Of County
Courts and Members of Boards of
Education:
Dear sirs:
1t appears from reports made to
this office that some county courts and
boards of education are expendlng
public moneys and mourning obliga-
tons or Indebtedness not expressly
authorized by law; making contracts.
the performance Of which involves the
expenditure Of money in excess OF
funds legally at the disposal of such
ourts and boards; issuing and au-
horIzing to be issued certificates, or
ders or other evidence Of indebted-
ness which cannot BE paid out of the
levy for the current year or out OF
the funds against which they are is
lsued. u.
] l again call your. attention to sec
Etion chapter 8. Acts 1908, which ex-
pressly forblds doing any of the
Things above mentioned, and espec-
tally to the last paragraph of said
section, which provides:
ANY member of any such tribunal,
or any officer of person, who in viola
ton Of any Of the provisions OF this
act shall expend any money, or in
cur any debt or obligation, or make
or participate in the making Of any
such contract, or be party thereto in
any official capacity, or issue or cause
to be issued any such certificate, order
or other evidence Of Indebtedness, or
lay or cause to be laid any levy or
levies, shall. be personally liable there
for. both Jointly and severally, and an
action may be maintained therefor by
the state, or by any county, municipal
corporation, district or person preju-
diced thereby. in any court of COM
petent jurisdiction; and any such
member, officer or person shall be
guilty of misdemeanor, and upon
conviction thereof shall be fined not
more thanifive hundred dollars, or be
confined tnS Jail not more than one
year, or be both fined and imprisoned;
and in addition thereto shall forfeit
his office. Whenever any court of
competent jurisdiction by mandamus,
Injunction or other judicial proceed
ing, shall determine that any officer or
person has wilfully violated any of
the provisions Of this section, it shall
enter an order declaring the Office Of
tsuch officer or person forfeited"
This office proposes to vigorously
enforce this law and your attention
is called to It now, SO that the several
courts and boards may keep within
the funds at their disposal.
This Office is required by law,
among other things, ito see that the
laws concerning the assessment and
collection of all taxes and levies
whether of the state, or of any coun-
/ y, district or municipal corporation
thereof, are faithfully enforced"
This we are endeavoring to do and
every reasonable effort has been, and
will be. exerted to have all property
IN the state bear its equitable part Of
the burden of-taxation, At the same
time you must concede it is not fair to
the taxpayers for fiscal bodies to ex-
coed the legal rate when fixing the
levy, or exceed the levy by mourning
Indebtedness in excess thereof; to do
the latter Is equivalent to having no
limit on the rate Of levy, to have no
limit on the rate permits Of great
hardship to the taxpayers; again, to
contract with an Individual when the
fiscal body exceeds its authority or
funds with which to pay, means either
the individual viii not be paid, (Which
is dishonesty, or that the taxpayers
must pay the illegal debt, which is
taking their property without author
tty of law, or, that the members of
the fiscal body shall be liable. The
laws says the latter, and as stated
above, the law win be enforced.
There is no longer excuse for any
court or board to exceed funds at its
disposal. The uniform system of pub
lie auditing and accounting now be-
ing enforced by this office under the
provisions of chapter SO. Acts 1908,
If followed by clerks, sheriFs and
boards of education tand strict COM
pliance Herewith will be requlred)
gives to the fiscal body the state of
every fund at all times. Whatsoever