The West Virginian. [volume] (Fairmont, W. Va.) 1914-1974, 1922-03-22
.HA.LANAN WARNS
EEVYING B.ODI.ES
Raising Money to Pay
Old Bills viii Not
Be Permitted


Leyies laid by the Marion County
Court, the various boards OF edu
cation and municipal authorities Il
the county next August must b.
sufficient only TO take care OF &C.
tual financial needs OF next yea
and no provisions can be made b.
the levytng bodies for paying debts
contracted in a previous year, &C
cording to letters received by tht
various fiscal bodies In the coun
" from Walter 8. Hallanan, state
tax commissioner, an ex.oftIcIo su
perTisor Of public offices.
Ths expenditures OF county
courts, boards OF education and
municipalities for the present year,
which ends June 80, 1922, must be
kept within the revenue for the
present year." Commissioner Haila,
nan warned the fiscal bodies, init.
mating that no increase In leyies
will be permitted for paying back
debts"
Must Keep Within Limit.
"Fiscal bodies are not permitted
to incur Indebtedness or unpaid
bills and be relieved from liability
by carrying the same over into the
new, or next year and then issue
orders In payment thereof out OF
next years revenue" said the letter
OF the tax commissioner. Levies
laid by the fiscal bodies next Au-
gust, he added, will be approved
by me only to the extent that they
are needed 20 meet next years
needs" Quoting the Law, Commits.
sloner Hallanan said he has no
authority to approve a levy to take
care OF bills or debts contracted
during the preceding year.
Speaking Of the present reassess.
ment of real estate and other tax
able property, the tax commissioner
declared the purpose Is not to per.
NIT Fiscal bodies to raise more
funds and thereby increase their
expenditures, but Il Is for the pur.
pose Of equalizing assessment val
ues so as to reduce leyies, and TO
equallze the amount OF taxes paid
by taxpayers.
Should Be About one.HaR.
II do not believe 1t will be neees.
sary to raise a greater aggregate
amount Of taxes next year than the
amount raised for the present year."
the letter TO the fiscal bodies con.
tinued. Hence, Il the values are
doubled, the new rate should not
exceed one.haif the present rate.
am Of the opinion that In many In
stances the amount OF revenuo
needed for the next year will be
less than that raised for the present
year, hence the reduction In levy
will be greater proportionately than
the increase In values.
County courts, boards OF educa.
ton and municipal authorities must
take steps to reduce, II necessary.
their expenditures for the present
year. so as to have all bills paid at
the end Of the year. They should
not continue the remainder Of the
year on the assumption that with
the increase OF values they vii,
have sufficient funds with which to
meet next years expenditures and
to pay present years unpaid bills:
as stated before, the law does not
authorize levy to be paid for tina:
purpose.
Section 12 OF chapter 1875, acts o;
1918, makes It unlawful for an.
county court. board OF education or
municipal authority to contract for
the expenditure OF money In excess
OF funds legally at the disposal OF
such fiscal body, or TO issue or au-
thorize to be issued. any order
which cannot be paid out OF the
current years revenue or out Of
the fund against which IT. is Is
sued"