Martinsburg journal. [volume] (Martinsburg, W. Va.) 1920-1977, 1921-07-27
HALLANAN REMINDS
THAT ALL ESTIMATES
MUST Be WITHIN LAW
Fair Assessments Will Help
Cut Tax, He Says.

County levying boards are admon
ished to give the most careful con-
sideration to "all matters related to
public expenditures with view to
holding down to an absolute mini
mum the various tax levies" for the
coming year, by Walter S. Halla.
nan, state tax commissioner, In a
letter to members Of all county
courts in the state.
The letter recites conditions arts.
ing from the readjustment period
and adds that all estimates will be
scrutinized by the tax commission
er's department in order to deter
mine that all levies are within the
legal requirements.
The equalization OF assessment
values, the letter continues. is to
add property valuation in order to
permit a limitation on levies not to
exceed $3.50 on the hundr.S dol.
lars. 1t is as follows, in 1ln.
Letter To County Courts
The time is near when you will
be called upon to make up your es.
Inmates for the ensuing years ex-
penditures, and later to fix your
ieVles in accordance thereto. This
is duty imposed upon you as
fiscal officer Of your county that
carries with it this year an extra.
ordinary degree Of responsibility,
and it in this particular that | am
writing you at this time to urge you
give the most serious consideration
to all matters related to public ex-
penditures with view to holding
down to an absolute minimum the
various tax levies for the coming
year.
THE growing tax leviee consti-
tute the most serious menace to the
future growth and development OF
West Virginia. There has been such
a marked tendency in all OF the tax
ing districts toward the pyramiding
of tax levies that in some communi.
ties they have already reached pro-
hibitive proportions and in other
sections they are being directed in
the same way. fully appreciate the
fact that much Of this tendency
may be accounted for by the abb
normal economic conditions that
have existed during the war and
postwar period, but now that we
are resuming conditions akin to
those of prewar times, it is only
reasonable to assume that the tax
payers shall expect a full value for
every dollar expended. In harmony
with the policy l desire to urge the
strictest caution in estimating pub
lie expenditures for the next fiscal
year. | might also add that it will
be the policy Of the state tax de-
partment to scrutinize all estimates
with the idea that no leyies shall be
approved unless they are within the
legal requirements and are to be
utilized for expenditures about
which there may be no possible
question.
Uniform Assessments
You are no doubt familiar with
the efforts that l have been making
to bring about a more equitable and
uniform assessment OF property in
the various counties and to make
our assessment standard in reality
what the law requires-"the true
and actual value"
I'm many of the counties we have
had splendid results this year. We
expect a great deal more for the
next assessment year, which will
largely increase the assessed valu-
alton. But, l desire TO emphasize
that this expansion OF our tax valu-
alton is in no sense prompted by q
desire upon the part Of the tax COM
missioner to raise money for public
expenditures. But, on the other
it is for these purposes
First-To bring about fairer and
more equalized assessment Of prop
erty in all the counties by adopting
ard adhering to one standard Of
value;
Second-To add such property
valuations to our assessment books
as will permit of limitation OF our
levies for all purposes not to exceed
$50 on the hundred dollars--there-
by imposing no great hardship on
any class of property.
"Hoid Down the Leves."
THE one big obstacle that has
been encountered in bringing about
fair valuation Of property is the
cry that the levying bodies will con-
tinue to lay the maximum levies
without regard to the increase in
valuations That is a serious OBJ
s1acle if it should prove we'll found
ed There is no reason why It
should not be proved a fallacy.
There must be retrenchnlent in pub
lie expenditures and the levying
bodies must inaugurate that re-
Observation-Disclosures S,,sytx<xs-