West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1914-01-22

On A~sssssors Shsffer and Jscks6n-
Law Quoted to SubstsntIats Find
inss-Chsrasd Excessive Interest
EXPERIENCE NOTES on FINDINGS or Ex.
ASSESSORS.

ASSESSORS.
NoTE Al.
Chapter 20, Section S2l-93, Code 1906,
(last amended l9Ol.)
Provides: Every assessor sball be en-
titled TO receive in consideration. OF his
services, 20 he paid out OF the county
treasury, not less thar three
hundred or more than five hundred doll
lars per annum, aud in addition thereto
shall be allowed "A commission Of three
per cent ON the amount OF state and state
school taxes assessed by him on the per
sonal property OF his county or assessment
district, which allowance shall be i'm full
Tor all services performed under the pro-
visions OF this chapter, including the ex-
tension OF levies for the state free school.
county and district purposes
Section 737, Chapter 20, provides:
Assessors compensation for collecting
capitations. which is ten per cent on
amount collected by assessor, and is TO
be deducted by him from the gross col
lections and the proceeds turned over to
the sheriff."
Apparently the assessors in computing
the $50 on state and state school tax as.
sessed by them on the personal property
OF their assessment district have included
the amount OF capitations, as the amount
on which they based the 395, was in ex-
cess of the state and state school tax by
an amount equal TO the capitations IN
every instance except where the entry
was separate and stated 3 cents on the
number OF capitations. BY computing
their emoluments in this manner, the
assessors have received, since the year
1904, when the assessors started collec-
ton OF capitations, thirteen per cent on
the amount OF capitations, while the
amount allowed by statute is ten per cent.
IN my corrected statemenC of the asses
sors' allowance have allowed them three
per cent on the amount OF state and state
school tax assessed by them on the per-
sonal property of their assessment dis
trict and have charged the assessors with
the excessive allowance.
In Section 745 of Chapter 20 of the
Code 1906, is found a very specific def
milton OF the words Personal Property
as used in this chapter, and one could
hardly interpret capitations as a tax as
sessed on personal property. The defini-
ton OF personal property is also found ia
Chapter 20, Section 40, Code 1899, and is
as follows:
The words Personal Property as
used in this chapter, shall include all
fixtures attached to the land, if not in
cluded in the valuation of such land en-
tered in the proper land book; all things
OF value, movable and tangible, which
are the SUBJECTS OF OWNERSHIP; and
moneys, credits and investment, as de-
fined in the following section"
MOTH A.-2.
Section 10, Chapter so, Acts 1907, Gin
effect May %, 1900, provides as follows:
The assessors and his assistants i'm
each county shall receive annually the
following compensation, to be paid out
OF the county fund:
Each assessor shall receive annually
thirty dollars for each full one hundred
voters voting at the preceding presiden-
tial election for president of the United
States in his county, for the first three
thousand voters thereof; twenty-five dol
lars for each full one hundred additional
voters as aforesaid up to three Thousand
additional voters as aforesaid; twenty
dollars Tor each full one hundred addi-
tlonal voters as aforesaid, up to three
thousand additional voters as aforesaid;
and provided, however, that the COM
pensation of any assessor in any comfy
shall In no case be more than twenty-one
hundred dollars or less than one Thousand
dollars. y = . This section shall an.
ply to assessors now in office. EXCEPT IN
COUNTIES WHERE THERE ARE TWO AssEssoRs
THE COMPENSATION SHALL BE APPoRTIoNED
BETWEEN THE We IN SUCH MANNER AS II
COUNTY COURT MAY DEEM FAIR AND EouITA-
BILE; PROVIDED THAT THE ~PENsAT OF
NO ASSESSOR SHALL BE LESS THAN II
AMsuNT FIXED by LAW BEFORE THIS ACT
GOES INTO EFFECT"
! hold that inasmuch as the foregoing
section did not take effect until May %.
1907. the assessors could not compute
their compensation under this act for the
entire year. And from January /, 1907,
to May %, 1907, they could not base their
compensation ON a law that did not then
exist, but would be entitled to their com
pensation under the old law for one hun
dred and forty-three days to May %,
1907, and under the act Of 1907, two hun
dred and twenty-five days or for the re.
naming period of the wear