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There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924030265395 PRELIMINARY FINAL REPORT OF THIS West V EST V IRGINIA State Tax Commission October, 1902 kr^iTvvvtf^; A, #] ilatrLf- THE PRELIMINARY REPORT — OF THE — WEST VIRGINIA COMMISSION ON TAXATION AND MUNICIPAL CHARTERS. To the Governor: The undersigned members of the commission to draft measures to revise the taxation, assessment and revenue laws, and the laws in re- lation to the disbursement of revenue and the laws in relation to the incorporation of cities, towns and villages of West Virginia, respect- fully make this preliminary report: THE RESOLUTION OF THE LEGISLATURE. On February 20th, 1901, the legislature of West Virginia adopted the following- resolution: Joint Resolution No. 15. — Authorizing the Governor of West Virginia to appoint a commission to draft a measure or measures, to revise the tax assessment, and revenue laws and the laws in relation to disburse- ment of revenue, and the laws in relation to incorporation of cities, towns and villages of West Virginia, to be submitted to the next session of the Legislature of this State. Whereas, The system of tax assessment and revenue laws and laws in relation to disbursement of revenue, now in force, in this State, is substantially the same as that adopted at the organization of the State, and it is believed that it is not such a system as is best adapted to the changed conditions, brought about by the development of the State and its resources, and that defects exist in the several acts now in force under the present system, and that in forty-five days the Legislature cannot perfect the system or put into a consistent and practicable whole the laws now in force; and Whereas, A great part of each session of the legislature is now con- sumed in the enactment of laws relating to the incorporation of cities and towns of more than two thousand inhabitants, to the prevention of much needed legislation; therefore, be it Resolved by the Legislature of West Virginia: That the Governor, sixty days after the adoption of this resolution, shall appoint a commission to be composed of five citizens of this State, competent and qualified by reason of their character, learning, occupation, business or pro- fession for the discharge of the duties to be imposed upon them under this resolution, whose duty it shall be to consider and report to the next regular session of the legislature of this State, or to any special session which may be called, with power to act upon such report, what changes are required in the tax assessment or revenue laws of this State, to equalize taxation, to reach property, firms, persons and cor- porations not now bearing their just proportion of the burdens of taxation, and to raise the necessary amount of revenue, with the least The Preliminary Report op the possible burden upon the people and property of the State, and to secure a, proper disbursement of the same. Such commission shall submit to the legislature, with their report, such measure or measures as they may deem necessary or expedient, to remedy defects, remove irregularities in our present laws, relating to the subjects named, and give the State a more efficient sj'stern of laws relating to assessments, taxation and revenues. The commission shall also consider the framing of a law classifying cities, towns and villages, and submit with their report, if practicable., a measure or measures providing by general law for such classification, and for the incorporation of cities and towns of over two thousand inhabitants, and for the amending of all municipal charters. The commission shall complete their labors here- under not later than the first day of January, one thousand nine hun- dred and two. The said commission shall be paid each ten dollars a day for -each day necessarily spent in the discharge of their duties under this reso- lution and their necessary traveling expenses, but only the time spent in the sitting of the commission shall be paid for, except in the case of a sub-committee sitting to discharge some duty imposed upon or referred to it by the commission. The commission may employ a sec- retary, whose compensation shall not exceed six hundred dollars. All the cost of said commission shall not exceed seventy-five hundred - dollars, which amount is appropriated for the purpose, out of any money in ihe treasury not otherwise appropriated, and if the seventy- five hundred dollars shall prove insufficient to pay such cost \mder the provisions of this resolution, then the deficiency shall be met by a ratable reduction from the per diem of the members of the commission. Under the authority of the above resolution, the Governor appointed as members of the commission thereby authorized: W. P. Hubbard of Wheeling. Henry G^ Davis of Elkins, L. J. Williams of Lewisburg, John H. Holt of Huntington, John K. Thompson of Raymond City. TEE ORGANIZATION OF TEE COMMIMWS. On May 21st, 1901, a conference was held at the city of Buffalo, under the auspices of the National Civic Federation, to discuss and consider questions relating to taxation. This conference was attended by del- egates from many of the States, among whom were men who have given much study to questions of this nature, and also men who have had experience in the practical administration of laws relating to the assessment, collection and disbursement of public revenues. The mem- bers of this commission were by the Governor appointed delegates to that conference and fully realizing their own lack of qualification for the discharge of the difficult duties imposed by the resolution of the Legislature, and sensible of the advantage they might derive from attendance at such a conference they thought best to assemble for West Virginia Tax Commission. organization at Buffalo on the day before the meeting of the taxation conference. All of the members of the commission were present, and attended the meetings of the conference. In addition, this commission held its own meetings, one or more, upon each day of its stay in Buffalo. At the first of these meeting's, the commission organized by selecting- Wm. P. Hubbard, as chairman, and at a later meeting, Alfred Phillips was chosen as secretary. The commission afterwards held sessions in the State, one at Charleston appointed for June 10th, which was adjourned until June 28th, and then met and continued its session during the 29th; one at White Sulphur Springs, beginning August 15th, and continuing until August 29th; one at Parkersburg, beginning October 1st, and continuing until October 5th; one at Charleston, beginning October 31st, and continuing until November 2d, and one at Wheeling November 20th and 21st. The commission has been seeking the aid of all citizens of the State and others interested in its welfare. Before its meeting at Charleston, circular letters were sent to more than one thousand persons, inviting them to suggest to the commission any defects or irregularities in the laws relating to the subjects referred to it, and to indicate such changes as, in their opinion, might be calculated to give the State a, more efficient system of laws relating to assessment, collection and disbxirsement of tax revenues and to municipal corporations. Like circular notices of other meetings were given. The commission also caused notice to be given through the public press of the State, of the time, place and purpose of its several sessions, with an expression of the desire of the commission that all persons interested should com- municate their views to the commission either by written communica- tions or oral addresses, or to any of its members by personal inter- views. Special invitations were extended to the executive officers of the State to give the commission the benefit of their judgment and experi- ence respecting these matters, and the commission is gratified to acknowledge in this way, the deep interest manifested in these ques- tions by the Governor, Auditor, Treasurer, Secretary of State, and Commissioner of Banking; the useful information given by them; and the valuable assistance rendered by them in many ways to the com- mission. Other officers of the State and many of its citizens, so many that they are asked to accept this general acknowledgment, have contrib- uted much to the aid of the commissioners in their effort to discharge their duties. THE PLAN OF THE COMMISSIoy. THE PURPOSE OF THIS REPORT. It was thought best to consider first the questions relating to taxa- tion, and after some conclusion should be reached as to that, to take up that branch of the commission's inquiry which relates to municipal corporations. With relation to taxation, it was further thought best to undertake in the first place to ascertain with some degree of pre- cision the existing conditions, and to see what defects exist in the The Preliminary Report of the several laws relating to this subject which are now in force, and what inequalities and waste are produced by their practical administration. Defects. — The several members of the commission in undertaking the duties assigned to them by you were sensible of their want of acquaint- ance with the questions referred to them. They have endeavored to ascertain the conditions and needs of the State, and to obtain some knowledge of the experience of other States, and of the rules and principles which should be heeded in framing a system of taxation Much time has been given to this, and the work of the Commission has been carried on with all practicable dilig-ence. If that work is to be of any value, and the conclusions which may be reported are to have any more consideration by the legislature, than is usual in the his- tory of such commissions, it is manifest that those conclusions must not only express the views of the commission, but must be fairly rep- resentative of the sentiment of the State. The number and importance of the questions involved will make it impossible to make a final report by January 1, 1902, which would be of any value or give any satisfac- tion. As we are advised that no special session of the legislature is to be called there does not seem to be any strong reason for an early report. In order that the people of the State, as well as the members of the commission may have full opportunity to consider and discuss these questions, it is thought wise and proper that a preliminary report should bo submitted to yo\i of the result of our investigation as far as it has progressed, with some account of various measures which have been suggested as deserving a place in a more effective and economical system of taxation for the State. This report is prepared in that view. No attempt will be made now to argue any of the questions, much less to state any conclusions with respect to them. The present purpose is to set forth these suggestions in such e way as to make known their nature and bearing, without, more. At a later date, after further opportunity shall have been had by the members of the commission for the study and examination of these matters and for the consideration of the views which have been presented and of any which may hereafter be presented to them, and yet at a date early enough to permit full notice to the public of the conclusions which we may hereafter reach, and the recommendations we may make, we hope to submit a, final report, which shall present these conclusions and recommendations. By way of preface it may be well at this point to introduce tabular statements based upon the official records of the auditor's office, .which show the present assessed valuation of the different classes of property in the State, and also the like valuation in the years 1880 and 1890. The percentage of increase in each class for each decade is also shown, so that a comparison may be made between the different classes, as to their rate of increase as shown by the land and personal property book. This showing is made by the tables which are here inserted, West Virginia Tax Commission. not only as to the whole State, but to some extent to the several counties. The obvious difficulty in classifying' personal property into tangible and intangible from the data given by the personal property books, makes the classification here given somewhat uncertain in that respect. This classification will be further explained when we come to speak of the subject of the taxation of intangible property. Valuation of Real Estate Including Lands, Lots and Buildings from 1880 to 1900 in the State of West Virginia. 1880 $105,000,358 1891 $124,270,542 1881 105,929.951 1892 147,685,972 18S2 106,910,441 1893 145,947,024 1883 118,896,374 1894 145,737,960 1884 118,951,675 1895 147,668,967 1885 119,982,350 1896 141,925,633 1,886 116,746,529 1897 148,133,254 1 887 118,081,936 1898 147,065,218 1888 119,414,434 1899 149,898,172 1889 119,879,407 1900 158,563,206 1890 121,202,365 Revaluation of Lands Under Acts of Legislature. 1«S2 $118,896,374 1891 147,685,972— Gain of 24% per cent. 1899 158,563,206— Gain of 7 1-3 per ct. Assessed Valuation of Railroads fromiSSo to 1900. 18.85 $12,517,681) 1893 $22,026,961 18.86 14,670.580 1894 22,768,159 1 8S7 15,185,651 1 1805 22,447,494 1888 15,059,720 1896 22,323,060 1SS9 17.386,726 1897 21,830,363 1890 17,037,180 1898 22,100,781 1891 17,519,723 1899 22,352,381 1892 18,465.346 1900 22,297,710 Difference between 1890 and 1900, $5,260,530 or 30% per cent. Assessments of Personal Properly for 1880, 1890 and 1900. 1880 Intangible Property $13,609,852 Tangible Property 21,012,547 Total Assessment 34,622,399 1890 Intangible Property 20,682,420— Gain of 52 per cent. Tangible Property 28,042,733— Gain of 33y 2 per cent. Total Assessment 59,773,064— Gain of 22 2-3 Per ct. 1900 (According to returns of Assessors! Intangible Property 33,839,368— Gain of 63y 2 per cent. Tangible Property 25,933,696— Loss of 8 per cent. Total Assessment $59,773,064— Gain of 22 2-3 per ct. An examination in the auditor's office indicates that some assessors include merchants' returns among intangible property which should have been included in tangible property. A correction, of these errors would give as the result for 1900: Intangible Property $32,171,735-Gain of 55% per cent. Tangible Property 27,601,329— Loss of 1% per cent. Total Assessment 50,773,064— Gain of 22 2-3 per ct. The Preliminary Eeport of the ASSESSMENT OF REAL ESTATE 1890 AND 1900 BY COUNTIES. COUNTIES. Harbour . . . Berkeley . . Boone Braxton . . Brooke . . . Cabell Calhoun . . Clay Doddridge Fayette . . Gilmer . . . Grant .... Greenbrier Hampshire Hancock . . Hardy . . . Harrison . . Jackson . . Jefferson . Kanawha . Lewis .... Lincoln . . . Logan Marion . . . Marshall . Mason . . . Mercer . . . Mineral . . Mingo Monongalia Monroe . . . Morgan . . McDowell Nicholas . . Ohio Pendleton Pleasants . Pocahontas Preston . . , Putnam . . Raleigh . . , Randolph . Ritchie . . . Roane .... Summers . Taylor Tucker Tyler Upshur . . . Wayne . . . Webster . . Wetzel ... Wirt Wood Wyoming . Total Re-assessment made in 1890 but appeared on books first in 1892. No. oi Acres. 224,060 197,488 409,541 403,792 57,257 186,151 178,705 240,544 205,777 432,700 248,075 316,705 910,458 405,870 53,040 366,925 260,241 337,781 130,430 537,057 252,270 442,738 529,744 221,261 190,242 274,362 245,507 203,579 241,827 298,834 140,650 608,047 409,811 64,742 470,896 84,312 645,591 411,466 225,723 487,181 741,861 312,081 304,559 220,318 112,386 396,443 166,974 334,750 304,981 351,397 188.443 150.352 228,966 418,342 Value per acre with B'dgs. Total Value of Lands, lots and Buildings. ! 8 34 14 18 3 40 4 08 34 43 8 36 3 90 2 *i| 7 41 8 48 3 94 5 74 4 75 4 56 27 79 4 84 17 7 64 31 17 6 97 9 84 2 74 2 94 16 26 17 60 12 16 5 57 8 51 13 66 .6 66 4 32 5 95 3 91 36 31 2 2: 8 65 3 28 2 70 7 22 3 43 3 28 6 63 4 29 3 17 14 69 3 35 os 30 22 99 10 38 7 07 13 78 4 45 1,975,057 4,455,742 1,391,827 1,719,647 2,372,235 4,796,040 712,094 695,814 1,586,675 3,767,872 1,038,687 1,901,105 4,765,945 1,992,370 1,801,973 1,937,192 5,951,446 2,803,690 5,105,678 6,493,194 2,866,949 1,241,252 1,614,706 4,386,733 4,632,630 4,100,047 1,766,299 2,567,130 3,860,389 2,143,355 946,507 3.643.572 1,854,973 15,313.919 1,084,303 803.027 2,131,089 1.213,519 1,724,583 1,690,691 2,581,342 2,155.261 1,405,435 1,097.465 2,538,814 1,499,941 1,578,785 2,868,381 2,480,014 1,063,953 2,111.165 1,183.765 0,357,581 1,894,114 1900. No. of Acres. 2,393,916 4,547,64» 1,188,218 1,439,871 2,098,012 5,168,975 727,830 1,061,67a 2,115,629 4,384,511 873,793 1.815,530 4,450,512 1,734,040 1,932,038 1,745,379 6,380,328 3,047,780 4,096,218 7,399,810 3,084,128 1,234,334 955,341 5,990,894 5,205,580 3,665,845 2,467,670 2,604,150 936,701 4,265,391 2,241,212 872,077 3,065,295 1,790,942 17,848,070 1,082,674 943,567 2,477,644 2,526,741 1,577,067 1,720,112 2,892,505 2,382,360 1,450,877 1,229,485 3,084,814 1,893,344 2,166,572 2,211,001 2,312,676 1,362,825 2,556,253 1,143,998 '7,607,720 1,111,630 16,933,263| |$ 147,685,972;i6,410,606| 1? 158,563, 806 247,527 195,619 381,332 326,484 59,757 163,716 174,505 244,998 210,566 445,320 216,761 310,775 694,809 389,875 51,972 377,874 261,535 384,439 128,461 563,393 251,115 348,261 313,163 262,942 186,517 277,469 267,758 205,194 313,378 235,310 299.348 143,667 540,985 467,709 64,570 461,270 84,846 678.496 402.553 292,361 463,027 752,217 309,677 292,652 219,966 115,493 284,604 166,926 219,012 385,852 384,200 228,858 147,891 21S.418 355,123 Value per Acre inc. B'dgs. Total Value of Lands, lots and Buildings. $ 8 64 13 99 3 09 4 17 27 07 7 61 4 05 4 28 9 21 9 29 3 72 5 45 5 83 4 08 26 60 4 29 17 85 7 19 25 16 7 43 10 43 3 40 2 77 15 16 16 83 10 71 5 67 7 95 2 66 14 35 6 94 4 04 5 09 3 79 52 14 2 28 9 74 3 41 5 28 6 44 3 67 3 26 7 20 4 49 3 09 14 76 4 83 10 92 8 33 4 57 3 35 9 51 7 i4 15 96 3 05 West Virginia Tax Commission. ASSESSMENT OF PERSONAL PROPERTY 1899 AND 1900 BY COUNTIES. Counties. 1890 263"<7ir., 1,498,340 $ 733,224 615,455 668,509 1,369,795 257,8991 104,443. 387,483' 655,151 408,155 596,305'. 1,433,653 988.485 1,160,025 853,526 2,164,829 738,660 1,672,687 2,102,430 1,000,879, 328,572, 318,801 1,777,308 1,357,150 1,422,740 647,730, 1,165,690, 1900 Increase. 1 Decrease. 1 335,322 1,181,980 $ 685,280 570,660 610,305 1,723,655 228,995 274,969 1,133,215 999,635 5 30,071 513.166 1,444,397 843,342 615,413 790,354 3,082,690 817,880 1,581,797 1,792,335 1,283,516 372,345 153,258 3,193,583 1,585,490 1,188,205 833,379 937,110 285,184 2,462,462 754,052 366,683 649,009 391,673 5,963,725 473,203 1,242,891 453,595 1,144,059 499,890 343,285 603,060 1,433,721 550,245 477,765 1,157,180 501,265 3,690,095 843,766 833,374 218,295 1,496,330 252,204 3,083,740 219,900 69,707 316,360 $ $ 47,944 44,795 58,144 Cabell 353,860 170,326 545,732 344,484 121,916 28,904 Clay. 83,139 10,744 145,143 917,861' 59,220 63 172 90,890 310,095 273,637 43,773 165,543 1,416,275 228,340 234,535 185,649 228,580 285,184 772,732 481,564 68,690 1,689,730, 856,104 401,696 167,445 322,983 6,254,470 578,820) 350,755 408,624 1,090,284 420,335 425,306 332,732 657,575 469,463 411,990) 1,098,200 209,050 664,755, 678,652 775,854 135,943 528,352 257.513 2,481,365 134,687 102,052 35,013 Ohio 290,745 105,617 Pleasants 892,136 44,971 53,775 79,555 82,021 330,334 776,146 80,782 65,775 58,980 292,215 3,025,340 165,114 77,520 967,978 Wetzel Wirt . 5,309 602,375 85,213 $48,725,222 $59,773,064 $14,030,455 $ 2,982,613 STATEMENT OF THE ASSESSMENT OF TEE PERSONAL PROPERTY OF WEST VIRGINIA FOR 18S0, 1890 AND 1900, BY COUNTIES. Assessments for 1880. Assessments for 1890. Difference in Assessments of 1880 and 1890. Assessments of 1900. Difference in Assessments of 1890 and 1900. Tangible Property. Intangible Property. Tangible Property. Intangible Property. Personal Property, Personal Property, Personal Property, Counties. Property, Property, Property, Increase Per- cent- De- Per- cent- Increase j Per- cent- Decrease Per- cent- Increase Per- cent- Decrease Per- cent- Increase Per- cent- Decrease Per- cent- Tangible. Intangible Tangible. Intangible in age of crease age of ln age of in age of Tangible Intangible in age of in age of in age of in age of Amount. Gain. in Amt Loss Amount. Gain. Amount. Loss Amount. Gain. Amount. Loss. Amount. Gain. Amount. Loss. Harbour $ 370.4011? 170,701 576,9631 635,621 153,9211 35.479 $ 401,274|lf 271,951 772,490! 725,850 194,4701 71,145 424,686| 190,769 310.955| 357,554 $ 90,813 24.51 ?' 101,248 90,229 35,066 119,910 59.30 14 19 $ 399,2601? 280,020 585,6051 590,375 204.020 181.296 $ 62.014 186,885 15.53 31.90 $ 14,0701 517 Berkeley .... 195,527 33.88 40,549] 20.34 148.1521 53.57 9,556 4.91 129,475] 21.71 Boone 60,151 31,031 50,441 84.55 Braxton 276, 534 [ 70.859 254,153! 370.813 169.22 13,239 ' 3.70 348,800 202,370 221,800' 407,995 75.826 21.73 10.26 14.11 Brooke 50.802 22.351 108,585 55.31 ..... Cabell 377,5221 178.129 731,8441 037.951 195,174) 62.725 89,267 15,176 354,322 02,100 93.85] 464 822 709,129 164,416 98,074 309.350 693,483 351,486 276,733 954,5261 37,285 5.09 316 575 49 02 Calhoun 133,068 54.844 322,298 210.400 194,906 303,896 8.405 4,579 81,569 61.455 58.27G 40.07] ll'> 70 54,310 64,579 176,895 763.865' 306,152 178,585 30,758 18.71 1,834 101,719 508,310 112,042 91,587 2.95 1000.28 290.61 57.72 105.27 Clay 10,597 ">-91 47 8,807 9.86 Doddridge ... 09.6301 21.00J 250.6411119.121 113,986 132,665 28 722 139.86 22,578 6.11 Favette 401,041 . 321.157 353,056 794,101 194.110 80,998 243.249 232,4421 50.41 30,329 9.44 ] Grant 118,081 125', 168 105.98 236,433 70,323] 27.58 0,816 2.88 Greenbrier . . 762,753] 379,805 039.552 31,3481 4.111 117,2751 25.561 259,747 818,582 625,815- 24,481 3.08 13,737 2.19 Hampshire . . 458.750) 171,04" 576,025] 412,400 241,415| 141.14) | 455,042) 387,700' ] 120,383) 26.42 24,760 6.38 Hancock 239,688| 211,440 233,390| 920,035 | 0,298 2.70 715,195 338.25 275,298 340,115) 41,908 17.95 ] 580,520 172.45 Hardy 410.9451 226,38" 509,084] 343.84' 98.739 24.03] 117,455 51.88 330,488 453,860 173,236 51.48 110,024 32.66 Harrison .... 937.3951 1,072,825 1,357.1401 807.68' 44.00] 72.141 263,136 32.85 1,434,900 1,647,730 77,820 5.73 840,041 104.00 Jackson 355,130| 58,840 611,2251 147,435 256,095 145,293 529,908 211,973 89.266 75,954 289.198 88,595 150.57 490,992 320,888 120,233 i2.ii 179,453 121.71 Jefferson .... 896.3511 613,391 1.041,0441 631,04? 10 21) 17,652 2.88 902,787 070,010 138,857 15.38 47,967 7.60 Kanawha . . . 702.1321 270.918 1,232.0401 870.300 73.47! 599,472] 221.27 938.358 853,977 293,682 3.13 16,413 1.92 Lewis 507,6501 176,555 719.023! 290.250 41.75) 113,701| 04.40 755,980 527,030 36.363 5.05 237,274 81.74 Lincoln 1 166.4121 47,8:>7| 255.078) 72.894 25,037| 52.29 298.440 73,905 42,812 16.70 1,011 1.38 Logan 136,007| 24.45a 211.9611 100.840 55.84! 82,385| 330.881 | 127,798 25,400 84.163 65.85) 81,380 319.64 Marion 741,6871 467,998 1,030,885| 746,423 38.99 278,425] 59.49} 920,712 2,206,871 104,173 11.24 1,520,448 203.64 Marshall .... 471.9101 362,890 699,620! 657.530 48.25 294,040] 81.19 640,045 945,445 59.575 9.31 287,915 43.78 Mason 529.974J 773,080 704,7651 627,975 49.96 [ I 145,705 23.22 65(5,170 532,035 138,595 21.12 .. ....... 95,940 18.03 Mercer 149.545| 55,795 231,6751 416,055 82,130 19 737 54.92 300.200| 045.08] 354, 7;>3 478,626 323.078 57.44 ...j 62,571 15.04 '23.19 Mineral 386,5431 229,609 400,280! 759,410 5.11 529,741| 230.05| 320,690 616,420 85,590 26.69 .. 142,990 Mingo . | 1 I j 123,541 161,643 123.541 161,643 1 Monongalia . . 057,1711 555,128 185,530 i.5,885 28.23 291.9011 52.44] 767,802 1,094,000 74.899 9.75 847,631 100.07 ] Monroe 461.950! 217,415 223,317| 105,336 455,8891 400,215 239,202| 162.49J 91,0631 76 380 ' "f.ii 6,061 1.33 182,800] 84.08 57.1581 54.20 448.952 156.538 305,100 210,145 6,939 S2,664 1.32 52.80 95,1151 31.17 Morgan 47,651 29.32 I McDowell . . - 35,124| 400 55,939 159.26 75,982 18905.50] 184,376 464,633 93,313 102.47 388.251 508.30 1 Nicholas .... 183,085| 29,990 209.408! 53,515 86,383 47.18 23.525| 78.44] 291,864 99,809 22,396 8.31 46,294 86.50 ! Ohio 2,518,9951 2,726,78o 2,912,7C0| 3,341,710 351,615] 227.205 393,705 15.63 614,925| 2255| 1 1,110,350 4,853,375 | 1,802.4101102.33 1,511,665 45.23 Pendleton . . . 322,0571 108,3o0 29,558 9.18 118,849] 114.30| | 283.723) 189.480] 1 ] 67,892] 23.92 • • iH 37,725 19.91 Pleasants . . . 193,9951 100.208 233.295| 117,460 39,300 20.26 1 1 42,748136.40 307,483 935,408 74,188 31.80 . , . . . 817,948 090.30 Pocahontas . . 219,770| 45,340 309,549] 90.075 074.0351 410,249 89,779 4.08 53,7351 118.51! j 356,301 97.294 46,702 15.09 . .] 1,781 1.83 Preston 550.5S1! 350.662 206,0151 120,775 173.029! 20.808 159.8411 35.734 R97,921| 176,710 232.499| 31,314 123.454 22.42 65,587| 18.701 j 631,384 512.075 42,65l| 6.75| 96,426 23.17 Putnam 304.0001 115,075 98.045 47.88 ] | 5,100 4.41 362,230 137.0601 57,570 18.89 . 21,985 19.00 Raleigh 251,7201 173.580 78,691 45.48 152,778! 734.231 148,585 194,700 83.3041 33.09 21.114 12.10 Randolph .... 242,503| 90,229 82.662 51.71 54,495| 152.50 335,024 328,042 92,521] 38.15 237,813 262.45 Ritchie 510.224] 147.351 112,303 28.22 " . .) . . 29,359 19.92 605,733 827,988 95,509] 18.71 680.637 401.71 Roane 379.907] 89,550 147,408 03.40 58,242 i85.99 397,960 152,285 18,053 4.75 62,729 70.04 Rummers .... 183,5781 44,513 310,1001 101,830 126,582 08.95 57,317| 128.74 356,045 121,720 45,8851 14.79 19,890 19.62 Taylor 502.210] 595.990 15,415 3.17 60.9351 11.39 640,440 516,740 138.230| 27.52 79,250 57.33 Tucker 57.2391 3,760 100.0991 102.351 49.460 86.31 98,5911 1622.10 222,415 278,850 115.716]108.45 176,499 172.44 Tyler 378,910| 124,375 477,035] 187,720 98,125 25.89 63,3451 50.93 902,090 2,788,005 424,955) 89.08 2,000,285 1385.19 Upshur 368.817 151,389 440,1911 238.401 71,374 19.35 87,072 57.51 361,191 482,575 1 79,000 21.87 244,114 102.37 Wayne 390.97C 66,874 577,0821 198,172 99, 256 1 36,687 400,6321 127.720 186 712 47.85 131,298 28,052 29,060 196.33 324.86 29.45 544.808 147,056 372,074 308,566 71,239 1,124,256 32,874 6.03 110,394 34,552 990.530 Webster 61,669 216,019 8,635 98,660 37,587 184,613 60.95 85.46 47,8001 48.15 94.18 780.25 Wetzel 28,558 7.67 Wirt 150.729 78.930 204,561 1 52.952 53,832 35.71 25,984 49.07 204,196 48,008 | 365 .18 4,944 10.30 Wood 1,027,711| 876,149 72.9221 4.027 1,321,1651 1,160,140- 121,4731 13.214 293,454 48.551 28.55 283,991 9,187 32.41 228.13 1,341,870 133,172 1,741,870 86,728 1 581.730 73.514 50.14 556.26 '.'.'.'.'.'.'.'.'.'.'. Wyoming Total ?21.012,547|lfl3.009,852 |$28,042,733]$20,082,429 |$ 7,042,545) |$12,359 I |)$ 7,599,868) )$ 527,291| ||*25,933,696|$33,839,368||$ 2.170,908] ].$ 4,099,708| )$14,473,785] |$ 1,310,846| Total value of property assessed in 1880 $34,022,399; in 1890 $48,725,162. Increase in 1890 $14,102,763; per cent of gain 40.73; total in 1900 $59,773,064. Increase $11,047,902; per cent of gain 22.67 West Virginia Tax Commission. 1 1 The remarks now to be made group themselves naturally under the respective heads of (I) Assessment of taxes; (LI) Their collection; (III) The disbursement of the revenues; and (IV) Plans of a general nature, relating- to all the foregoing heads. I. THE ASSESSMENT OF TAXES. .The observation of the commissioners, and the information obtained by them from all parts of the State, unite to bring' them to the belief that among the defects, difficulties and inequalities of the present system the chief may be classified and considered under the following heads: 1. Larger Revenues Necessary for State and State School Purposes. — The revenues of the State are not sufficient for its reasonable current ex- penses, to say nothing of additional expenditures which will naturally be incident to the growth and progress of the State, but under the existing system it is not likely that the increase of values accom- panying that growth will be recorded in the assessment books. If the future is to be judged by the past, as it well may be if present methods of assessment are to continue, there will not be collected at the present rates of levy enough money for the needs of the State. While the increase in the valuation of personal property has been very considerable, the successive re-assessments of real estate seem to have produced hardly enough additional revenue to justify the expense of making those re-assessments. The figures from which these conclu- sions are drawn appear in tables filed with this report. The appropriations for the 3'ear beginning October 1st, 1901, aggre- gate $1,106,861.83. This includes but little beyond the ordinary and reg- ular appropriations and will fall short of meeting the demands on the Treasury such as those for criminal charges, lunatics in jail, insurance, hospitals, and deficiencies in various institutions, by more than $150,000. If the appropriations had been for $1,250,000 they would not have ex- ceeded the demands. The gross revenues for the State for the year preceding were $1,672,- 644.39, of which about $402,000 was collected by the State for counties, districts and municipalities. These collections were such as railroad taxes for example, and were paid over by the State. This left the net amount available for State purposes, $1,270,202.41. The Auditor esti- mates the receipts for the year 1902, (beginning October 1st, 1901) at $1,350,000 net. Of the railroad taxes, aggregating $364,312.14 paid over by the State for the year ending September 30th, 1891, $160,000 in round numbers went to the various districts for school purposes. This is not to be confounded wilh the General Sefiooi tax or the Irreducible School Fund. An estimate is given below of some extraordinary appropriations which the State Treasury will very possibly be subjected to when the legislature next meets, for work already entered upon and authorized in whole, or in part, or as the result of legislation already enacted, or of the insufficiency of former appropriations. This estimate ag- gregates $491,500, with a possible addition of $50,000 to $200,000 for 12 The Preliminary Report of the "homo guards" And an increase must be anticipated in the current expenses of all our rapidly growing public institutions of five or ten per cent. It would not be out of the way to estimate this increase at $75,000. The items of the estimate of $491,500 are: Reprint of sixteen volumes Supreme Court Reports, authorized and con- m - n ntu\ tracted for io'nnn Election expenses, advertising, &c, constitutional amendments S'nnn Expenses of Service Commission, (not appropriated but authorized) Jj'XxJJ Deficiency of the State University (old board) oO.OUU To decorate, put in plumbing and furnish Capitol Annex and putting in a new power plant for lighting, heating, &c, of State property at the Capitol §?'Sn£ For balance to be appropriated on present authorized contract for Annex. . 3o,000 For building authorized at the Home for Incurables 70,000 Increase in current expenses of various institutions from enlargement and additional inmates, etc., five to ten per cent Increased expenses of the Judiciary if certain constitutional amendments are passed, probably annually ^S'SSS Expenses of Tax Commission (authorized but not appropriated) 7, 500 Deficiency in criminal charges, for past two years 100,000 Other deficiencies of administration of various institutions including com- pletion of building at Reform School, &c, possibly (32 boards and institutions) 50.000 Deficiency lunatics in jail 2,000 Shepherd College Normal School (bal. for building authorized) 15.000 Keyser Preparatory School, balance appropriation building 15,000 y, $491,500 The amounts for new buildings not yet authorized, but which are needed, will probably be as much more as the appropriaiion bill pro- vides for the current year for like purposes. This is in addition to the completion of those now building and included in the estimate of $491,500. Beside, increased appropriations will be asked annually for insurance, of $3,000; the three miners' hospitals will need S22 500 more to main- tain them; criminal charges will be increased $75,000 a year and there will be other increases for contingent fund, coal and gas, etc., $5,000. The estimates for these purposes aggregate $105,500 annually. From these considerations it is apparent that not less than $1,500,000 a year for the next ten years will be needed to meet the charges' and demands upon the State Treasury under the present laws and the con- ditions of our rapid growth and development. 2. Valuations Low and Not Uniform. — The undervaluation of almost all the property of the State, the disproportionate valuation of various kinds of property and the unequal standards of assessment in different parts of the State are well known. Assessments are unequal and un- fair, sometimes as between individuals in the same assessment district, often as between assessment districts in the same county, and usually as between the counties of the State. The revenues of the State are now derived largely from taxes upon the real and personal property in the several counties. The rate of State taxation being uniform throughout the State, any county whose property may be undervalued, will contribute less than its share to the State revenues. More than that, any county whose property may be fairly valued will pay more than its just share of the State revenues if the property in other counties be assessed too low. In such cases West Virginia Tax Commission. 13 the county which is fairly assessed will be paying- not only its fair proportion of the state taxes, but in addition some share of the taxes which ought to be borne by counties whose property is undervalued. It may be that in some counties there is a disposition to assess prop- erty too low. Certainly in many counties there is an apprehension that property in other counties will be undervalued. Either of these feelings is enough to create competition among those assessing prop- erty in the several counties in the effort to minimize their several val- uations. If both these conditions exist, they conspire to create a ri- valry among the several counties in the race to reduce their contribu- tion to the state. This is bad in itself, and is worse in that it engen- ders like purposes in individual tax payers, and persuades them that when they conceal or undervalue their own taxable property they are doing right at least to the extent that they are nullifying some unjust discrimination against their own county. Even if officials and tax payers were free from such incentives to re- duce assessments, the fact would remain that inequality is inherent in this plan of seventy-five or eighty separate assessments of the prop- erty which is to contribute to State revenues. If the commissioners or assessors were all men of like experience and ability, and of like rectitude of purpose, still the natural differences of judgment, knowl- edge and experience among them, would create different standards of valuation, and so necessarily work injustice to some counties. When in addition to these natural and unavoidable differences among the men doing the work of assessment we consider the pressure upon each of them by neighbors and constituents to obtain moderate assessments, the praiseworthy desire of each to see that no injustice is done to his county in comparison with others, and possibly in some cases the purpose to obtain an advantage over other counties, it is apparent that grave injustice to some counties is likely to result. All observing per- sons know that such injustice has resulted, and does now exist. It is not necessary to specify the instances of such injustice which have come to our attention. It will not be difficult for any inquirer to find such as will not only demonstrate but will emphasize the fore- going general statement, and he would be likely to regard the instances within his own knowledge as more convincing than those we might present. The want of uniformity in the assessment of personal property is discussed by Mr. La Follette, a former auditor, in his biennial report for 1899-1900 at page 10, and striking examples of the same are there given. Prom time to time, and especially after every re-assessment of the real estate in West "Virginia, the expedient of a Board of Equalization has been resorted to for the purpose of cancelling or at least reducing the injustice and inequality consequent on the method of assessment which has been employed. Indeed it has always been so apparent that injustice must result, that the legislature has, in directing such re- assessment, provided in advance, and before the necessity for it could 14 The Preliminary Report of the be demonstrated by that particular re-assessment, that a Board should be appointed for the purpose of correcting the errors and inequalities of the proposed work. 3. Separate Sources of State and Local Revenues. — One plan for pre- venting this inequality as between counties, which has been met with some favor, is to provide sources of state revenues entirely separate and distinct from those from which county and local revenues are to be derived. It has been suggested that by assigning to the State all or part of the railroad taxes, by extending and increasing the State taxes upon licenses, by imposing a small tax on coal, oil and gas, by permitting the State as now to take the capitation taxes and all license taxes imposed upon corporations, and assigning to it some less important sources of income, revenue can be obtained for the State sufficient to provide the sums necessary for carrying on its busi- ness estimated as above at $1,500,000. Estimate of Possible State Revenues Without Property Tax. — The following has been prepared as a rough estimate of the amounts which may be derived from the several sources of revenue which might thus be assigned to the State: Corporation charters and fees $430,000 License on liquor, beer, etc., 300.0HO One-half railway tax 250,000 Capitation tax 190,000 License on all dealers in tobacco at $10 100,000 License on coal, oil and gas, 100,000 Fire and life insurance companies 35,000 License on telegraph, telephone, express, Pullman and other car com- panies 30,000 License on certain professions and pursuits 20,000 Interest on bank deposits $32,000.00, half to State 16,000 Druggists, billiards, theaters, shows, plays, etc 15,000 License on those who buy and sell for profit, (other than farmers) 15,000 Hotels, restaurants, etc 10.0U0 Banks, trust companies, bankers and pawn brokers 10.000 Collateral inheritance tax 5,000 Sale of books, State Seal 5.000 $1,531,000 It must be borne in mind that there is no assurance that the rev- enues from corporation charters and fees will continue at the same rate for years to come. The amounts now derived by the State from property taxes which it would be necessary under the proposed plan to replace from other sources appear from the following table of Actual Collection of Property Taxes for Stale and State School Purposes in Recent Years as Shown oy Auditor's Report. Fiscal Year. State Tax. General School Tax. Total. 1808 . . 1809 . 1900 . . Total . Average $716,870 47 602,813 10 723,575 09 $2,133,259 56 $ 711,080 52 $381,112 201 31)2,735 53 383,964 36 $1,007,812 09 $ 355,037 36 $1,097,982 67 995,543 63 1,107,540 35 $3,201,066 65 $1,067,022 21 Receipts of the State of West Virginia with Sources from which Derived for the Tear Ending the 30*/), Septemher, 1901. Licenses $ 306.277— 1S.0 per cent. Corporation License on Charter 380,500— 22.3 per cent. West Virginia Tax Commission. 15 Railroad Taxes 78,041— 4.0 per cent. Int. on Deposits and Dividends Stocks and Bonds .' 08,540— 4.0 per cent. Sundries fines, etc., etc., etc 26,077— 1.6 per cent. Capitations 157,055— 9.2 per cent. Land 205,1)23— 17.:! per cent. Buildings on land 5:1,435— 3.1 per cent. I; t? n . • 58,200— 3.4 per cent. Buildings on Lots 02.887— 5.4 per cent. Intangible Personal Property 101,376— 6 per cent Tangible Personal Property 86,074— 5.1 per cent. Total $1,705,300—100.0 per cent. Note.— The large increase of the receipts of the State for 1001 arises principally from the operation of the new corporation law, the increase from this source being S21O.000 oyer the previous year. There was also $88,000 increase in receipts from license taxes, and $32,000 from redemption of lands, owing to the enactment of the law diverting these taxes from the irreducible school fund to the general fund. If the wants of the State could be provided for in some such way as proposed, it would have no need for the taxes now imposed upon the real and personal property- of the State for State and State school purposes. The amount of those taxes, now levied at the rate of 35c on $100.00 could be applied entirely to county, municipal and local pur- poses as far as it might be needed. The local levies, of course, would be somewhat increased to make g'ood the sums now received by county and local authorities, but which, under the plan proposed, would be diverted to state purposes, as for example, the railroad taxes which now go to counties and municipalities. It is said in favor of this plan that under its operation no county would be affected by the valuation which might be put upon the prop- erty of any other county, and that the competition between counties which is in part responsible for the present unequal and low valuations, would therefore be done away with. Another argument in its favor is that investors would be attracted by the fact that there was no State tax on property. Some reasons are assigned why some part of the taxes on railroads might well be retained for local purposes. It may be to the advantage of the railroads as well as to the people of the localities throug-h which they pass, that the direct relations now existing between them should to some extent be retained, and friendly feelings between them be preserved by continuing to give to local sub-divisions some share of the taxes to be collected from railroads. ■ As against the g-eneral plan of divorcing state revenues from the county and local revenues, it has been suggested that the tendency of that method would be toward extravagance in appropriations by the legislature. The view thus presented is that as long as the money appropriated by the legislature must be raised by taxation upon the property and persons of the State, any extravagance on the part of the legislature would be at once reflected in the tax tickets of the people; that the people would have the power, motive and disposition to call to account those responsible for the extravagance, so that there would be more hope of economy under the present plan of raising revenues than if the money appropriated by the legislature were derived wholly from sources to which the voting constituency of the State contributed little or nothing, in which case the legislature would not be likely to 16 The Pjreliminary Beport op the be called to account by their constituents, the only persons to whom 1bey are responsible. i. Ineipiallties Between, Assessment Districts of the Same County. — The same son, of inequality which exists as between the counties of the State is found to a less degree in a county in which there are two assessment districts. This is true not only of the lands, but of the personalty in those several assessment districts. Instances have been brought to the attention of the commission in which the standard of valuation in ihe different districts of the same county has differed very much both with respect to lands and to tangible personal prop- erty. There is now no method, at least none which is practical and thorough, of establishing an uniform standard throughout such a county. It has been suggested as a remedy that the authority of the assessing officers should be co-extensive with the territory in which the taxes are to be collected, and for which they are to be disbursed, and that in any county in which the work may be enough to require two as- sessors, their authority should be joint and should extend throughout the county. This plan has been put into the shape of a more precise suggestion that there might be for each county a board of assessors, consisting of one assessor for the county and a number of assistant proportionate to the size of the county and to the work required, and th.-it the assessment throughout the county should be. upon a basis considered by the whole board of assessors and approved at least by a majority. Such a board might also be permitted to hear informal applications for the correction of assessments, and be empowered to confer with tax payers before the assessment was concluded, which might f.-rrd to reiieve the county court to some extent from applica- tions by 1ax 7'uyers thinking themselves aggrieved. Or the assessor might retain the power to make the^nal determina- tion but after consultation with his assistants. 5. Inequalities Between Individuals. — There remains the possibility of inequality as between the tax payers of the same county. By the method proposed they might be afforded some protection against siv 'h irregularities as the present; and further might be afforded an oppor- tunity by application to the board of assessors before the assessment was completed to have any mistakes rectified. It is claimed that such an arrangement would reduce in some degree the possibilities of in- tentional wrong or accidental error, and would tend to secure an as- sessment of all the property of a county upon substantially the same basis. Some suggestions have been made with reference to the assessment of property for taxation which are alike pertinent whether the taxes raised upon property are to be shared by the State or not. One of them, which is also appropriate to the topic just now discussed, related to 6. The Expediency of Full Valuations. — The question is whether it is more advantageous for the public that the revenue necessary for its West Virginia Tax Commission. 17 purposes shall be raised by the application of a low rate of taxation to u lull valuation, or by » high rate of taxation applied to a low val- uation of i.he property . It has been suggested that the present sys- tem, according to which the property of the State is assessed at less than its real value and according to which the rate of taxation is nec- essarily made high, at least in some portions of the State, is calculated to work injustice toward the State and its investments and interests, as they are regarded from abroad; that the total wealth of the State as shown by its official statistics would be too small. Those not ac- quainted with the resources of the State, it is said may be led to rate them too low because of their under-valuation upon the land books, and it may be difficult to interest a foreign capitalist in the purchase of land worth $10.00 or $20.00 an acre, when he sees that it is upon the land books at $1.00 or $2.00 an acre. The supplement of a low valua- tion is. of course, a, high rate of taxes, and when it is said to one not fully acquainted with the State and its methods that the aggregate of the levies in a given community is something like three per cent., the statement is thought to be calculated to discourage immigration and investment. This suggestion, therefore, like some of the other things suggested in this report, points to the propriety of assessing at its full selling value, all property which is upon the books rather than as it is now done, according to some percentage of its real value, that percentage being determined by some ill-defined custom, or per- haps only by the notion of the assessing officer. On the other hand it is urged that the effect of valuing the taxable property fully would have the result of increasing the amount of money which the county authorities are permitted to raise by taxation without any submission to the vote of the people; that the amount which can now be obtained by taxation within the constitutional limit of 95 cts. on $100.00 on the present low valuation, is sufficient for all practical purposes, and that that limitation is a valuable check upon extravagance on the part of county authorities. To this it is replied that another remedy is at hand to prevent ex- travagance in case of a full valuation of the property, and that is to reduce the maximum of 95 cts. now allowed, to a lower maximum. The man who conceals his intangible property from the assessor excuses himself to himself by the reflection that if his property of that kind were assessed at all it would be assessed at its full selling value, while the real estate of others goes on the books at only a fraction of its value, or even if properly assessed at the time remains at the same valuation although it may actually increase very much in true value during the ten years that may elapse before another assessment. When he reflects further that out of the five or six per cent income on his bonds he would have to pay from one-third to one-half for taxes, the temptation may become too much for him. He may say to himself, also, that his credits are not property, but merely represent a, claim to property which in the hands of its holder is already assessed. On the other hand the real estate owner, whose property cannot be 18 The Preliminary Report of the concealed, knows that 'much intangible property escapes altogether and he may feel justified in vigorous effort to reduce the assessment of his land as much as possible. It might at least moderate the efforts of both classes if they would consider that if all property were assessed at its full value the rate of taxation could be so reduced as materially to lessen, if not entirely to prevent, the hardships they dread. But would the rate be reduced even if it could be, is asked. This sug- gests again the propriety of compelling that action by lowering the rate of 95 cents on the ?100 now permitted to local authorities. Aside from these considerations it may not be amiss to remember the danger there is in authorizing any variations from the standard afforded by the true selling value of the property, or even acquiescing in such variations, for they are subject to no law, and they increase all the un- certainty and inequality that is inherent in results that spring from the many minds of many men. 7. The Annual Assessment of Real Estate. — There is no general law pro- viding for the assessment of real estate. At intervals of eight or ten years the legislature has provided by special act for the re-assessment of lands. The results of the latest valuation thus made is fresh in the minds of every one and illustrates how unsatisfactory such an arrange- ment is. It may have answered the purpose when there were no rail- roads, mines or oil wells in West Virginia, when there was but little pro- gress or change, but there is room to contend that the state has out- grown the decennial assessment system and needs some general law better suited to the present rapid development of the resources of the state. If, at one of these occasional re-assessments of lands a partic- ular tract or lot of land is assessed at only a small part of its real value, whether because of the assessor's bad judgment or some worse reason, and the owner makes no complaint, there is no means pro- vided for increasing the assessed value, and the state and county must lose revenue which fairly should be derived from such land; a loss which is repeated yearly for ten years, or until another re-assessment is made. It has been asked what good reason there is why lands should not be assessed annually, and those asking the question advance some reasons why it should be so assessed. They say that under a law providing for the annual assessment of lands, any error in valuation would affect the revenues for one year only, and could be easily corrected in the next year; that the incentive land owners now have to procure a low valua- tion of their lands would largely disappear because they could not be assured that such valuation would remain for more than one year; that the valuation of lands in any community is a matter to which all land owners in that community give much interest and discussion, and that public sentiment if free to make itself felt at all times would be a potent factor in securing a fair valuation. Another reason which has been sug- gested in favor of an annual assessment is that if the value of lands should increase by the discovery of mineral wealth in them or for other West Virginia Tax Commission. 19 reasons, or if it should decrease because of the removal of minerals or timber, the assessment could at all times be made to conform to the real value. It is argued that such a plan would materially assist in getting a more equitable assessment of coal, oil and timber lands be- cause it would remove one of the strong reasons advanced by the owners of such lands in justification of a low assessment of them, that is, that as the law now is, there is no provision for changing the assessed value of lands to meet the ever changing conditions. The expense of an annual assessment of real estate would be little if any more, it is said, for the whole period of ten years, than one re-assess- ment made after the manner which has been customary ii» the past, and the results could not fail to be more satisfactory. 8. The Date of Assessment. — There is a proposition to change the day with reference to which the annual assessment of property is to be made, from the first day of April to the first day of January. Some of the reasons assigned for this are that more time would be allowed for the assessment and collection of taxes before the end of the fiscal year; that the date proposed is one which would permit greater accu- racy on the part of business men, who generally make an inventory of their possessions at the beginning of each year, and that the more accurate list of such property would tend to increase the revenues to the state and counties. 9. Exemptions. — The propriety and expediency of exempting any kind of property from taxation are presented in several ways. Some deny the justice of the exemption of any species of private property, even that used for educational, religious or charitable purposes. Others' believe not only that property of that character should be exempted, but that the business interests of the whole people would be advanced by making exemptions such as are contained in the present statute, as for example;, agricultural, manufactured and mined pro- ducts produced within the year preceding the day of assessment. The arguments on the one side and the other of this question are numerous, and little more can be said than that some clear and definite policy with respect to these questions should be carried out by the state. The provision of the present constitution on the subject is as follows: "Article X, section 1. Taxation shall be equal and uniform throughout the State, and all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as directed by law. No one species of property from which a, tax may be collected, shall be taxed higher than any other species of property of equal value; but property used for educational, literary, scientific, religious or charitable pur- poses; all cemeteries and public property may, by law, be exempted from taxation. The Legislature shall have the power to tax, by uniform and equal laws,- all privileges and franchises of persons and corporations." It is claimed with force that under the language of this constitutional provision everything which is in existence even temporarily, and every- thing which serves as the representative of tangible property or of the right to obtain it, is subject to taxation. A different view has prevailed 20 The Preliminary Report of the among many, as is manifest by the very considerable list of exemptions which for a long time have been provided in section 43 of chapter 29 of the Code. Again, some who deny the right to exempt the products of the past year construe the constitution as permitting the exemption of such property as parsonages and the furniture pertaining to them, and the property of agricultural associations, as now provided by statute, while, as has been said, the stricter constructionists deny that the prop- erty of which these are examples comes within the present constitu- tional exemptions of property used for educational, scientific, religious or charitable purposes. One obstacle in the way of a, clear view of this question is that the amount and value of the property exempted under the present statute or any other, is not ascertainable. It is suggested that it would be well that accurate information should be had as to the practical extent of the exemptions under any law which may be enacted, and that in order to obtain such information it would be well that all property of every kind and description should be placed upon the assessment books of the state with a statement of its value, but that with reference to any propert3 r which is to be exempted the taxes should not be extended. , 10. Municipal Taxes on Improvements. — Complaint has reached us from people in some municipalities that lots owned by persons able to im- prove them are suffered to remain without improvements, while their value steadily increases by reason of the neighboring improvements made by other persons. While any plan calculated to prevent this would involve a radical departure from the theory and practice of taxation which has always obtained in this state, yet it may be a question whether it might not be expedient to give such a plan a practical test by permitting it to be tried by any municipality which may so desire, provided the experiment can be made within reasonably safe limits, and so as not to affect any interest outside of the municipality which ;m:y elect to make the experiment. A method suggested for per- mitting such an experiment is to permit any municipality, after an affirmative vote of its citizens, to exempt from assessment and taxation, generally or for a specified time, the value of any improvements upon real estate in such municipality. This would leave all taxes upon the real estate in such a municipality to be imposed upon the land, and it is claimed, would operate as a spur t'o the construction of improve- ments, because such improvements would be free from taxes and because the burden of the taxes upon the land remaining unimproved, and producing no income, would be increased. The argument for this plan expressed in another way, is that at present the owners of unimproved city lots, without taking any risk or making any effort, profit by the increase in value given entirely by the enterprise and labor of the owners of neighboring property upon which improvements are constructed; that such a lot may be so situated as to make it dif- ficult to improve other lots unless it be improved; that to remove taxes on improvements would encourage the investment of money in West Yiijohxja Tax Commission. 21 them, which is now supposed largely to escape taxation, would give employment to labor and increase the values of land. It is said that some cities in this country have prospered very much under a system of this sort, and the question is, whether it would be advisable to permit a West Virginia city or town to give such a' system a practical test. Additional safeguards might be thrown around such experiment by reserving to the legislature at all times the power to repeal any such provision for exemption, with due regard to the rights of those who might have made improvements on the faith of any such exemption. 11. Deductions. — The present law permits debts to be deducted only from credits and investments. This is said to be unfair to the man who owes debts, but while owning real estate or tangible personal property, owns no credits or investments. It is argued that if debts are allowed to be deducted from any kind of property, they ought to be deducted from all kinds; that there is no more reason why A. should be allowed to deduct a debt of a thousand 'dollars which he owes, from the claims he holds against his neighbors, than that B. should be allowed to deduct u, like debt which he owes, from the value of his farm, on which the debt may be secured by a mortgage. This question of permitting the deduction of debts owed is more often discussed under the head of the taxation of mortgages, although there does not seem to be in principle any difference between a debt secured by a mortgage and one not so secured, whether considered as property tax- able to the creditor, or as an item which may be deducted from the valuation of the property owned by the debtor. It is said on the one hand that only that system of taxation is equal and uniform which taxes persons upon what they really own, and that in order to ascertain what a person really, owns it is necessary to deduct the amount of his debts from the real value of the property he holds. Further that an illustration of the injustice of prohibiting deductions for debts may be seen by applying that plan to the case of a bank, which would be taxed on all its discounts, amounting per- haps to millions, and would not be permitted to deduct its deposits, though they might also amount to millions, and be taxable as the prop- erty of the depositor besides. On the other hand, it is contended that the right to deduct debts from any kind of property furnishes a great opportunity to avoid a just share of taxes; that advantage is taken of it by creating fictitious debts and by deducting those on which the taxpayer is merely surety or endorser for a perfectly solvent debtor; that as there is no practicable means of preventing such an abuse of the right to deduct, the right ought to be abolished. Those holding this view say that as compared with the present system the practical injustice of prohibiting deductions' would be small; that there are few honest debtors who would be benefited by exercising the right now allowed, because, as a general rule debtors own no credits or investments from which their debts may be deducted, and that the denial of the right of deduction under any system would work comparatively little hardship. 22 The Preliminary Report of the Another plan is to allow the debtor to deduct what he owes from the assessed value of his property only in cases where the debt is assessed to the holder of it. This plan, which seems fair, it is feared would meet with difficulties in its practical administration. It would probably involve the necessity of describing- upon the tax list the debts to be deducted and thus making public the affairs of business men, which is regarded as objectionable, or might result in an arrangement being- made between the creditor and debtor by which the debtor would pay the taxes. Difficulties might arise because the creditor might live in another state, the debt thus escaping taxation here, unless indeed the debtor were required to pay the tax or to guarantee its payment. There are those who contend that the tax on money loaned, whether such tax be paid in the first place by the creditor or by the debtor, is in fact paid by the debtor finally, because the creditor in lending money will in fact include the tax upon it with the market rate of interest whether he declares that purpose or not, and that this in reality puts the burden of the tax upon the debtor. Those holding this view think that indebtedness ought neither to be deducted from the property of the debtor nor included among the property of the creditor; that there would be no feigned and fictitious deductions if none of any kind were allowed; that the amount of actual property in the state is the same, whether anybody is in debt for part of it or not, and that no injus- tice would be done the owners of this property by prohibiting the deduction of their indebtedness because even if their indebedness be assessed to the creditor as contemplated by the present system, the tax upon it is in fact shifted to and borne by the debtors themselves. This phase of the question may be further discussed under the next head of 12. The Assessment of Intangible Property. — The questions arising re- specting the taxation of in tangible property are some of the most inter- esting and perplexing which are presented to the commission. It is manifest that a very large proportion of the notes, bonds and evidences of indebtedness held by citizens of the state 'is not reported to the assessors. Some claim that this proportion is as much as three-fourths of the amount. Of that part which does get upon the assessment lists a very large fraction is reported by fiduciaries, partly because the incentive to them to conceal the property is not so great, and partly because the inventories of estates and the settlement of their accounts furnish the means of testing- the accuracy of their returns. In the nature of things there is no way of ascertaining the amount of this sort of property which is not assessed. It may be useful to make at this point a comparative statement of the assessed value of the several kinds of property on which the general tax is imposed, which will show the proportions in which these sev- eral kinds contribute to the public revenues. A comparison may here- after be drawn between the taxes on these subjects and the special taxes collected from corporations, licenses and the like. West Virri.via. Tax Commission. 23 According to the auditor's report for 1900 the assessed value of lands is If 93,626,214 The value of buildings on the land 16,937,704 The total value of buildings and lands $110.58? 918 The value of lots is 18,501,290 The value of buildings on lots 20,477,908 The total value of buildings and lots ■ 47,979,288 The assessed value of all real estate, including buildings, thus being 108,363,206 The lands and lots without the buildings aggregate 112,127,304 The aggregate of buildings on the land and on the lots is.. 46,435,702 158.563,206 The railroads were assessed by the Board of Public Works for 1900 at 22,297,710 Trie auditor's report for the same year shows as the assessed value of personal property for 1900: 1. Horses, mules, &c $ 5.692,127 2. Cattle 6,210,504 3. Sheep 858.858 4. Hogs 178,794 5. Carriages, &c, not in merchants' stock 1,211.827 6. Watches and clocks not in merchants' stock 405.714 7. Pianos, &c, not in merchants' stock 871.502 8. Personal property of merchants, including dealers in live stock 4,089,393 9. Capital of corporations (except railroads, telegraph, foreign insurance and express companies,)....!' 5,717,607 30. Capital of individuals and firms not incorporated in trade or business 3,675,582 13. Evidences of debt under control of court officers 582,5-n; 12. Agricultural products and implements 950,400 13. Plate and jewelry not in merchants' stock 61,711 14. Household and kitchen furniture 5,160,677 15. Capital including money credits and investments in business, 7,599,600 16. Money credits and investments not otherwise as- sessed 15,199,962 17. Toll bridges and ferries, 679,295 18. Personalty not otherwise assessed, including bank stock 1,075,962 The total personal property being $59,773,064 And the aggregate of realty, personalty and railroad prop- erty being $240,633,980 This being the available information it is evident that while it is impossible to ascertain the value of the personal property, whether tan- gible or intangible, that escapes taxation, it is likewise very difficult, and we may say impossible, to classify with precision the personal property which is assessed. Of course, there is no intangible property under classes 1, 2, 3, 4, 5, 6, 7, 12, 13, 14, 17, and 19. Such of it as is assessed comes under classes 8, 9, 10. 11, 15, 16 and 18. These several headings are expressed on the assessment lists and in the auditor's report in much more detailed language: As to some of them, however, the language may cover tangible as well as intangible property. Another element of uncer- tainty is that different assessors differ in their understanding of the applicability of these several headings to a given kind of property, some assigning it to one class and some to another. While for the reasons given no absolute accurate test can be applied, it may not be unfair to assume that the intangible property returned is equal to the amount stated under classes 9, 10, 11, 15, 16 and 18, thus assigning all property returned under class 8 to tangible property, and all under classes 9, 10 and 15 to intangible property, these being the 24 The Preliminary Report of the heading's which might cover property of either kind. Officials in the auditor's office who are familiar with the methods of the assessors, think this assignment is probably fair, after a correction is made which is necessitated by improper classification by some assessors of mer- chants' returns. These six classes aggregate $33,851,369, of intangible property, and the remaining classes aggregate $25,931,695, or after cor- rection $32,171,735 intangible and $27,601,329 tangible. Of the total aggregate above stated of $240,033,980, the lands of zhe state constitute about 39 per cent; the buildings on lands about 7 per •cent; the lots about 7 1-2 per cent; the buildings on lots about 12 1-2 per cent; and (if we use the division of personalty into tangible and in- tangible as above assumed) the tangible personal property 11 or 12 per cent., the intangible 13 or 14 per cent., and the railroads about 9 per cent. The personal property of the State of all kinds is, according to the assessment, about 25 per cent of the whole. It is believed that this is a larger proportionate valuation of personalty than is commonly found. In the state of New York, for example, at the last assessment personal property of all kinds constituted about 10 1-2 per cent only of the total. The difficulties of this problem are not contined to West Virginia. In other states as well as here the peculiar nature of this property and the ease with which it can be transferred from place to place and ' from state to state, and with which it can be concealed by the owner from the assessor, have made the problem of its taxation one which has not yet received a satisfactory solution. With respect to taxation of this sort it is claimed by some that this intangible property consists largely of credits which are produced by the sale of property, and that in such a transaction no new property is created. As an illustration, zhej mention the case of a sale of real estate worth five thousand dollars at that price, one thousand dollars being paid in cash, and notes and a deed of trust given for the residue, and they say that our present law calls for the assessment both of the land and of the notes at nine thousand dollars, four thousand dol- lars thus being added to the assessment books, although there was nothing in the transaction that created additional property. They say too, that under a system which puts promissory notes on the tax list the result will be that the taxes assessed on such notes will be added to the interest and thus shifted to and imposed upon the debtor, who is already assessed with the land; that the taxation of such prop- erty involves injustice; that it is practically impossible to get it upon the tax lists, at least while the rate of taxation upon it is the same as that upon the tangible property, and that therefore the effort to assess it ought to be abandoned and the public revenues raised by taxation upon other property, visible or tangible, and upon licenses, franchises, privileges, inheritances and the like. They suggest, further, that the special taxes imposed upon corporations, franchises, privileges and in- heritances are for the most part charges upon those persons whose property is largely of the sort called intangible, and that in this indi- West Virginia Tax Commission. 25 rect way the intangible property would bear some share of taxation. It is worth mentioning that some states which assess mortgages and other like credits tax them at a less rate than other property is taxed. Much is said upon the other side of the question. Among the argu- ments for the taxation of intangible property is the claim that it is a species of wealth from which the owner derives profit or income, and that therefore it should be taxed; that while such tax may be double in the sense that both visible property and the invisible, which may be only representative of the visible, are both taxed, yet that in the sense that the same person is taxed twice for the same thing the tax- ation is not double, and that therefore the owner of the intangible property has no right to complain if it should be taxed. Different plans have been suggested to the commission whereby the assessment of this class of property could be more searching and ef- fective than at present. One of these is to deny to the holder of notes, bonds, &c, the right of action on any such which have not been listed for taxation. This plan is opposed on the ground that it necessitates too minute an inquiry into the private business affairs of men and would therefore be obnoxious to both creditor and debtor, and that inasmuch as assessment is made as of a certain date and only once for a whole year, it would be difficult to apply the plan to notes made on different dates throughout the entire year and having different times to run. Another plan suggested is to impose a penalty upon all per- sons who fail to list their property for taxation, this to be by a for- feiture tc the state of a portion of their property which they failed to list for taxation. "For instance let section 12 of chapter 85 of the Code of West Virginia be amended so as to prohibit a testator from exercising the appraisement of his estate and to require a schedule of all notes, bonds, &c, as well as of all other kinds of property to be made by the appraisers of the estate of every decedent. This plan, it is said, could be so formulated as to secure either a correct listing for taxation of all kinds of property in the owner's lifetime, or an equiv- alent of the taxes which should have been paid in his lifetime by the forfeiture to the state of a portion of his estate, and the taxes would be certainly collected from his estate after his death, if not from the owner in his lifetime. It has been further argued in favor of this plan that if the forfeiture were made of a sufficient amount to be severely felt and were made to apply to a failure to list property for taxation for any one of a, period of ten years prior to the death of any tax payer, few, if any, would take the risk of concealing their property for the purpose of avoiding tax. 13. The Propriety of Separate Municipal Assessments. — Under existing law all taxable property in the State, real and personal, is directed to be assessed by the county assessors. Of course in this assessment is included all such property within the municipal corporations of the State. Some of the cities, however, under provisions of their charters have an assessment made for their own purposes by their own as- sessors. The ground is thus gone over twice for like purposes, by dif- 26 The Preliminary Keport of the ferem; men, who are each, fully paid for their services. It is suggested that there is no valid reason for this second assessment, and that these cities might, without appreciable expense, adopt and use the assess- ment made by the county assessors of the property within the munic- ipal limits. This is the method prescribed in the general law of the State with respect to the incorporation of towns, and is the method in use in almost all the municipal corporations of the State, the excep- tions to which we refer being in several of the larger cities. It is be- lieved that where these separate municipal assessments are made, the valuation is usually higher than that found in the county assessment of the same property. This presents the question whether the circumstances of any partic- ular community may be such as to make it proper that its taxation should be based on a valuation higher than that made for state and county purposes, or whether the circumstances referred to constitute evasions of the intent of the constitution which should not be per- mitted. With respect to this matter it is also suggested that if the city is not allowed to have its own higher valuation the result would tend to increase the valuation made by county assessors, thus nulli- fying to some extent the tendency which now exists toward an under- valuation of property. It will be observed that what is said here has a direct bearing upon the general question already discussed, whether assessments should be of the full selling value of the property. 14. The State License Taxes. — According to the auditor's report for 1900, the whole amount received on account of state licenses was $241,789.73. Of this amount $222,720.66 was derived from the tax on liquor licenses, leaving as the amount of taxes received from licenses of all other business only $19,089.12. The table published with the auditor's report showing the amount of tax collected in the several counties, discloses some rema.rkable facts. They seem to bear out the claim made by many who have ex- amined the matter that only a small percentage of the amount now required by law to be paid on account of these taxes finds its way into the state treasury. It is alleged that either the payment of this tax is not enforced by the local officers or is not accounted for by them. The items of that report with respect to the license taxes on hotels, concerts and menageries especially excite criticism. For example, the tax on a circus license is fifty dollars for each exhibition, on a men- agerie license thirty dollars for each exhibition, or seventy-five dollars for an exhibition of a circus and menagerie combined. The whole amount of tax collected was $341.50, which would indicate that in the year 1900 there had not been more than seventeen circus exhibitions in the state or not more than a dozen exhibitions of a, circus and men- agerie combined. The amount collected from concerts and theaters was $1,374.42 and from merry-go-rounds $246.50. The total from the exhibitions of these and concerts and theaters were for 1900 only $2,462.42. This seems an unreasonably small sum in view of the number West Virginia Tax Commission. 27 of theatrical performances and circus exhibitions which, according- to general knowledge, are given in the State in a year and of the amount of license tax imposed by law on such performances and exhibitions. There would seem to have been negligence either in collecting these taxes or in accounting for them. A change in the law has been suggested which would require all li- censes to be issued by the auditor and all taxes thereon to be paid to him at the time the license is obtained. Its advocates claim that it would insure the collection of all license taxes and the payment to the State of he full amounts paid by the licenses. To this it is objected that it would be very inconvenient for those who might desire license for only a short time and in one location, and would operate in some instances as a denial of license, so that while the State under the pro- posed plan would certainly get all the revenue it might be entitled to from the licenses granted yet that the number of licenses would neces- sarily be decreased so that no more revenue would be obtained under that plan than under the present, and the violations of the law would be as many as at present, if not more. The desire has been expressed that some means might be devised which would provide more effectually for the prosecution of those vio- lating the laws requiring licenses. This relates more especially to li- censes other than liquor licenses. While prosecutions with respect to .the latter may not be as numerous or as vigorous as they should be, violations of that kind are more carefully looked after than those of the other license laws of the State. Such a thing as a prosecution for conducting other kinds of business without a, license where it is re- quired by law, is very infrequent, while the violations of the law are believed to be numerous. Another suggestion is that if some proportion of these license taxes were permitted to go into the county treasury, local officers would be excited to greater diligence in collecting them and greater care in accounting for them. 15. License Taxes on Additional Subjects. — There are some professions and pursuits which have peculiar privileges and protection under the laws. Those who follow them are, by a system of examinations or otherwise, relieved of that unlimited competition to which those are exposed who devote their time to other professions and pursuits. A license tax of ten dollars is now imposed upon the druggist. It has been suggested that a like tax might with propriety be assessed upon the lawyer, the physician, the dentist and the undertaker. No ques- tion is made as to the propriety of the laws which are intended to protect the public against the injury which might result from unskilled persons being permitted to follow these pursuits, but it is suggested that there is coupled with this a personal advantage and privilege to those permitted to follow them which would fairly justify the imposi- tion of a moderate license tax upon them. There are other occupations with respect to which it has been sug- gested that a license tax might well be imposed because of the rela- 28 The Preliminary Report op the tion they bear to the police power of the State, such, lor example, as the selling of cigarettes, upon which a tax is now imposed. This tax, it is said, might well be extended so as to reach those engaged in selling- tobacco of any kind. There has been considerable expression in favor of increasing the State tax upon a liquor license to $500 per annum. 16. Coal, Oil and Gas. — It has been represented to the Commission that coal, oil and gas contribute nothing directly to the revenue of the State. It is said, notwithstanding the provision of Section 1 of Article 10 of the State Constitution that "all property, both real and persona], shall be taxed in proportion to its value," that neither of the three species of property mentioned are valued or taxed at all, and that our statute should be so amended as to compel these well known species of property to contribute their just proportion to the burdens of government. , It has been further insisted, in illustration of this position, that oil to the extent of fifteen million barrels per annum is being extracted from the lands of the State, and transported beyond the State's limits without any account thereof being taken upon the books of the as- sessor in any manner, shape or form, and without paying anything toward the law's protection that it enjoys; also that the coal produc- tion of the State has reached the enormous amount of nearly twenty- three million tons per annum, and is being mined from and transported beyond the State, and continuously subtracted from the State's prop- erty values without paying to the State one cent of tribute for the State's, protection that it commands and enjoys. The same is claimed to be true of natural gas, which is extracted from the earth and piped away by the million cubic feet. All these, it is said, are specific lands of property and should escape the requirements of Article 10 of the Constitution no more than the lands and goods and chattels of other descriptions owned and enjoyed by the State's citizens. It is further urged, and especially with respect to coal, that, while it pays no taxes at all, it makes greater demands upon the State's protection than any other species of property; that the coal fields are the home of strikes and are apt to call for the State's militia; that their population is of such a character as to make the criminal charges of the State quite burdensome; that their proper regulation has been of such importance as to require the establishment of a separate bu- reau for the inspection of mines, and the construction and maintenance of hospitals at State expense to the end that the inhabitants thereof might receive proper and humane treatment in case of accident or ill health. In addition to these things, it is further said that the total disap- pearance of the coal, oil and gas is but a question of time, and that, when wholly exhausted, nothing but a comparatively worthless shell will be left behind to which the State must look for support, the kernel having been removed without the requirement of contribution to the State's support. West Virginia Tax Commission. 29 Upon the other hand, the representatives of these various interests have been before the Commission and have expressed the opinion that a tax of this character, and laid upon these subjects, would retard the State's development, and that it would be a great mistake to attempt to secure a necessarily small addition to the State's revenues with such disastrous results. It is also urged by them that, with respect to coal, it is now taxed in the ground separately from the land or as part of the land, and that with respect to both coal, oil and gas, extensive improvements have been made, tipples, miners' houses, switches, mining machinery and tools in the one case, and derricks, drills, pumping stations and pipe lines in the other, all of which im- provements are the result of the coal, oil and gas development, and all of which are assessed for taxation and contribute now no small amount to the revenues of the State; and with respect to gas that it is carried into the State as well as out of it, and that the State falls short in the discharge of its duty to prevent the great waste of natural gas which is continually occurring. Eepresentatives of the South Penn Oil Company, in particular, have given some figures calculated to show that the taxes now paid by the •oil interests are larger than is commonly supposed. They estimate that that company produces about one-half of the oil produced in the State, and that an affiliated company, the Eureka Pipe Line Company, transports almost all of it. They state that in 1899 these companies were assessed with $3,445,416, and paid $57,887 taxes, and they institute a comparison between the valuation of these oil properties and the railroad properties in certain counties. Tn Tyler, railroad assessment -I 95,000— Taxes * 1.821 00 these oil companies' assessment 1,002,000— Taxes 15.532 00 Monongalia, railroad assessment 253,815— Taxes 5,074 20 these oil companies' assessment 610,595— Taxes 8,070 00 Harrison, railroad assessment, about 460,000— Taxes 7,000 00 these oil companies' assessment 141,842— Taxes 1,957 00 Marion, railroad assessment ■ 622, 94N these oil companies' assessment 424,362 In addition to this, the Commission has been reminded of certain legal difficulties that stand in the way of the practical administration ■of such a tax. By way of illustration, it is said that a tax upon gas or oil in transit through the pipe lines from one state to another would be an embargo upon inter-state commerce, and in violation of the Fed- eral Constitution. The legal difficulties of a tonnage tax upon coal are likewise adverted to; and, finally, the Commission has been reminded that an experimental tax was laid by the State of Pennsylvania at one time upon its coal product, but that it was finally abandoned as im- proper or unsatisfactory. It is not impossible that the strongest objection to taxing these in- terests which is felt by their representatives, grows out of their appre- hension that such a tax, even if so moderate at first as to be felt but lightly, would be but the entering wedge to future taxation which might seriously clog these great industries. The Commission as yet has reached no satisfactory or final conclu- sion in the premises, but believes that a. feasible way of imposing the 30 The Preliminary Keport of the tax, free from legal objections, may be found if uniformity of taxation should require such a step, and the public good should not forbid it. A graduated license tax upon the production of coal, oil and gas has been suggested, and is receiving consideration. 17. The Assessment of the Property of Banks. — Considerable complaint has been made that some of the banks of the State do not make full and proper returns of their property for taxation. Among bank offi- cers, we find with some, an impression that the methods of arriving at the amount of property to be assessed differ much among different banks; with some, a claim that the provisions of the statute governing the matter are not full and clear, so that the difference in the assess- ments of the banks are not altogether chargeable to a desire on the part of any of them to avoid just taxation; and with some, a recogni- tion of the fact that the property of others is assessed below its value, and that the return of a bank is reduced accordingly. No section of the statute seems to be devoted particularly to the taxation of the property of banks. They are to be assessed as incor- porated companies, under provisions of section 64 of chapter 29. This section provides in substance that the property which is to be assessed shall be ascertained as follows: Real estate is to be assessed as in other cases. Then the capital to be assessed is to be estimated by taking the value of all the per- sonal property not exempt from taxation, including money, credits and investments, and deducting from such money, credits and investments the amounts owed as principal debtors to others. As the personal prop- erty of banks consists almost entirely of money, credits and invest- ments, and as banks are not usually liable for any indebtedness except that which they owe as principal debtors, this provision, as applied to banks, means in substance that all their liabilities are to be de- ducted from their personal assets not exempt, and the residue is to constitute the capital to be returned, and to be assessed in addition to their real estate. It would seem that under this method properly applied, the property of a bank returned for taxation ought to be equal to the aggregate of its capital stock, surplus fund, and undivided profits, after deducting the amount of its exempt personalty such as United States bonds, and the book value (which ought to be the real value) of its real estate, and adding the assessed value of its real estate. Whatever complica- tion there may be in this method grows out of the fact that the real estate is not assessed at its real value. If it was so assessed the tax- able capital of a bank would be the difference between its assets, not exempt, and its liabilities. This affords one more reason for assessing property at its full value. Still another is found in the fact that some banks excuse their low assessments by the claim that other property owners do the same thing. Returns made by some banks in the State fairly approximate the result j contemplated by the present statute, and indicate that the property of those banks is assessed more fairly than the average of West Virginia Tax Commission. 31 personal property of other descriptions. There are other banks in the State, however, with respect to which this cannot be said, and there are some instances where the discrepancy is so marked as to afford a fair subject for criticism, and in fact to have received some criticism from persons who have appeared before the Commission. Some per- sons judging all the banks by those which make fair returns, think that all banking capital is taxed too heavily, while others who are familiar only with the bank whose return is too low, are sure that the banks generally are escaping proper taxation. The banks of a com- munity are naturally, and for the most part properly, regarded by it as the models of business accuracy and honor, and the example set by them in making returns for taxation exerts a powerful influence upon the business men of the State. The State ought to have such a taxing system that it would be possible for a bank or an individual to make a true return which wo'uld not be unjust to its maker. The Commission has made an effort to institute a comparison be- tween the property of banks returned for taxation and that which they are shown to possess, as indicated by reports of bank examiners. It has been found impossible to make this comparison thorough and accurate, partly because of a difference in dates, the assessment re- lating to the first of April in a given year, while the bank examiner's report may relate to a different date in the same year. Again, United States bonds which are held by a bank as a permanent investment, are not taxable. If purchased simply to be held over the assessment day as a pretext for avoiding taxation, they ought to be assessed, and it is believed are liable to taxation. The ownership of such bonds may explain in some cases the wide difference which ap- pears between the assessment of a given bank and its net assets as shown by the bank examiner's report. And there may be other expla- nations which have not been brought to our attention, of the discrep- ancies appearing in respect to some of the banks. With these remarks we think no injustice will be done by submitting as part of this report a comparative statement, giving all the figures available with respect to the state banks, showing with respect to each bank its capital stock, surplus fund, and undivided profits, as reported, and also the assessed value of its real estate, the amount of United States bonds held by it, and the amount of its capital stock as re- turned for taxation. This will afford a starting point for any who may wish to give further consideration to the assessment of a bank in any particular locality, and may enable the public in that locality at least, after making any allowances which may be proper for any of the reasons we have mentioned or otherwise, to draw a, conclusion with respect to the justice of the assessment of any particular bank. It is a matter of regret that data are not at hand for compiling a like table with respect to national banks located within the State. Their capital and assets are believed to be at least equal to those of the State banks. The comparative statement referred to is as follows: STATEMENT OF THE ASSESSMENT OF TEE PERSONAL PROPERTY OF WEST VIRGINIA FOR 18S0, 1890 AND 1900, BY COUNTIES. Assessments for 1880. Assessments for 1890. Difference in Assessments of 1880 and 1890. Assessments of 1900. Difference in Assessments of 1890 and 1900. Tangible Property. Intangible Property. Tangible Property. Intangible Property. Personal Property, Personal Property, Personal Property, Counties. Property, Property, Property, Increase Per- cent- De- Per- cent- Increase j Per- cent- Decrease Per- cent- Increase Per- cent- Decrease Per- cent- Increase Per- cent- Decrease Per- cent- Tangible. Intangible Tangible. Intangible in age of crease age of ln age of in age of Tangible Intangible in age of in age of in age of in age of Amount. Gain. in Amt Loss Amount. Gain. Amount. Loss Amount. Gain. Amount. Loss. Amount. Gain. Amount. Loss. Harbour $ 370.4011? 170,701 576,9631 635,621 153,9211 35.479 $ 401,274|lf 271,951 772,490! 725,850 194,4701 71,145 424,686| 190,769 310.955| 357,554 $ 90,813 24.51 ?' 101,248 90,229 35,066 119,910 59.30 14 19 $ 399,2601? 280,020 585,6051 590,375 204.020 181.296 $ 62.014 186,885 15.53 31.90 $ 14,0701 517 Berkeley .... 195,527 33.88 40,549] 20.34 148.1521 53.57 9,556 4.91 129,475] 21.71 Boone 60,151 31,031 50,441 84.55 Braxton 276, 534 [ 70.859 254,153! 370.813 169.22 13,239 ' 3.70 348,800 202,370 221,800' 407,995 75.826 21.73 10.26 14.11 Brooke 50.802 22.351 108,585 55.31 ..... Cabell 377,5221 178.129 731,8441 037.951 195,174) 62.725 89,267 15,176 354,322 02,100 93.85] 464 822 709,129 164,416 98,074 309.350 693,483 351,486 276,733 954,5261 37,285 5.09 316 575 49 02 Calhoun 133,068 54.844 322,298 210.400 194,906 303,896 8.405 4,579 81,569 61.455 58.27G 40.07] ll'> 70 54,310 64,579 176,895 763.865' 306,152 178,585 30,758 18.71 1,834 101,719 508,310 112,042 91,587 2.95 1000.28 290.61 57.72 105.27 Clay 10,597 ">-91 47 8,807 9.86 Doddridge ... 09.6301 21.00J 250.6411119.121 113,986 132,665 28 722 139.86 22,578 6.11 Favette 401,041 . 321.157 353,056 794,101 194.110 80,998 243.249 232,4421 50.41 30,329 9.44 ] Grant 118,081 125', 168 105.98 236,433 70,323] 27.58 0,816 2.88 Greenbrier . . 762,753] 379,805 039.552 31,3481 4.111 117,2751 25.561 259,747 818,582 625,815- 24,481 3.08 13,737 2.19 Hampshire . . 458.750) 171,04" 576,025] 412,400 241,415| 141.14) | 455,042) 387,700' ] 120,383) 26.42 24,760 6.38 Hancock 239,688| 211,440 233,390| 920,035 | 0,298 2.70 715,195 338.25 275,298 340,115) 41,908 17.95 ] 580,520 172.45 Hardy 410.9451 226,38" 509,084] 343.84' 98.739 24.03] 117,455 51.88 330,488 453,860 173,236 51.48 110,024 32.66 Harrison .... 937.3951 1,072,825 1,357.1401 807.68' 44.00] 72.141 263,136 32.85 1,434,900 1,647,730 77,820 5.73 840,041 104.00 Jackson 355,130| 58,840 611,2251 147,435 256,095 145,293 529,908 211,973 89.266 75,954 289.198 88,595 150.57 490,992 320,888 120,233 i2.ii 179,453 121.71 Jefferson .... 896.3511 613,391 1.041,0441 631,04? 10 21) 17,652 2.88 902,787 070,010 138,857 15.38 47,967 7.60 Kanawha . . . 702.1321 270.918 1,232.0401 870.300 73.47! 599,472] 221.27 938.358 853,977 293,682 3.13 16,413 1.92 Lewis 507,6501 176,555 719.023! 290.250 41.75) 113,701| 04.40 755,980 527,030 36.363 5.05 237,274 81.74 Lincoln 1 166.4121 47,8:>7| 255.078) 72.894 25,037| 52.29 298.440 73,905 42,812 16.70 1,011 1.38 Logan 136,007| 24.45a 211.9611 100.840 55.84! 82,385| 330.881 | 127,798 25,400 84.163 65.85) 81,380 319.64 Marion 741,6871 467,998 1,030,885| 746,423 38.99 278,425] 59.49} 920,712 2,206,871 104,173 11.24 1,520,448 203.64 Marshall .... 471.9101 362,890 699,620! 657.530 48.25 294,040] 81.19 640,045 945,445 59.575 9.31 287,915 43.78 Mason 529.974J 773,080 704,7651 627,975 49.96 [ I 145,705 23.22 65(5,170 532,035 138,595 21.12 .. ....... 95,940 18.03 Mercer 149.545| 55,795 231,6751 416,055 82,130 19 737 54.92 300.200| 045.08] 354, 7;>3 478,626 323.078 57.44 ...j 62,571 15.04 '23.19 Mineral 386,5431 229,609 400,280! 759,410 5.11 529,741| 230.05| 320,690 616,420 85,590 26.69 .. 142,990 Mingo . | 1 I j 123,541 161,643 123.541 161,643 1 Monongalia . . 057,1711 555,128 185,530 i.5,885 28.23 291.9011 52.44] 767,802 1,094,000 74.899 9.75 847,631 100.07 ] Monroe 461.950! 217,415 223,317| 105,336 455,8891 400,215 239,202| 162.49J 91,0631 76 380 ' "f.ii 6,061 1.33 182,800] 84.08 57.1581 54.20 448.952 156.538 305,100 210,145 6,939 S2,664 1.32 52.80 95,1151 31.17 Morgan 47,651 29.32 I McDowell . . - 35,124| 400 55,939 159.26 75,982 18905.50] 184,376 464,633 93,313 102.47 388.251 508.30 1 Nicholas .... 183,085| 29,990 209.408! 53,515 86,383 47.18 23.525| 78.44] 291,864 99,809 22,396 8.31 46,294 86.50 ! Ohio 2,518,9951 2,726,78o 2,912,7C0| 3,341,710 351,615] 227.205 393,705 15.63 614,925| 2255| 1 1,110,350 4,853,375 | 1,802.4101102.33 1,511,665 45.23 Pendleton . . . 322,0571 108,3o0 29,558 9.18 118,849] 114.30| | 283.723) 189.480] 1 ] 67,892] 23.92 • • iH 37,725 19.91 Pleasants . . . 193,9951 100.208 233.295| 117,460 39,300 20.26 1 1 42,748136.40 307,483 935,408 74,188 31.80 . , . . . 817,948 090.30 Pocahontas . . 219,770| 45,340 309,549] 90.075 074.0351 410,249 89,779 4.08 53,7351 118.51! j 356,301 97.294 46,702 15.09 . .] 1,781 1.83 Preston 550.5S1! 350.662 206,0151 120,775 173.029! 20.808 159.8411 35.734 R97,921| 176,710 232.499| 31,314 123.454 22.42 65,587| 18.701 j 631,384 512.075 42,65l| 6.75| 96,426 23.17 Putnam 304.0001 115,075 98.045 47.88 ] | 5,100 4.41 362,230 137.0601 57,570 18.89 . 21,985 19.00 Raleigh 251,7201 173.580 78,691 45.48 152,778! 734.231 148,585 194,700 83.3041 33.09 21.114 12.10 Randolph .... 242,503| 90,229 82.662 51.71 54,495| 152.50 335,024 328,042 92,521] 38.15 237,813 262.45 Ritchie 510.224] 147.351 112,303 28.22 " . .) . . 29,359 19.92 605,733 827,988 95,509] 18.71 680.637 401.71 Roane 379.907] 89,550 147,408 03.40 58,242 i85.99 397,960 152,285 18,053 4.75 62,729 70.04 Rummers .... 183,5781 44,513 310,1001 101,830 126,582 08.95 57,317| 128.74 356,045 121,720 45,8851 14.79 19,890 19.62 Taylor 502.210] 595.990 15,415 3.17 60.9351 11.39 640,440 516,740 138.230| 27.52 79,250 57.33 Tucker 57.2391 3,760 100.0991 102.351 49.460 86.31 98,5911 1622.10 222,415 278,850 115.716]108.45 176,499 172.44 Tyler 378,910| 124,375 477,035] 187,720 98,125 25.89 63,3451 50.93 902,090 2,788,005 424,955) 89.08 2,000,285 1385.19 Upshur 368.817 151,389 440,1911 238.401 71,374 19.35 87,072 57.51 361,191 482,575 1 79,000 21.87 244,114 102.37 Wayne 390.97C 66,874 577,0821 198,172 99, 256 1 36,687 400,6321 127.720 186 712 47.85 131,298 28,052 29,060 196.33 324.86 29.45 544.808 147,056 372,074 308,566 71,239 1,124,256 32,874 6.03 110,394 34,552 990.530 Webster 61,669 216,019 8,635 98,660 37,587 184,613 60.95 85.46 47,8001 48.15 94.18 780.25 Wetzel 28,558 7.67 Wirt 150.729 78.930 204,561 1 52.952 53,832 35.71 25,984 49.07 204,196 48,008 | 365 .18 4,944 10.30 Wood 1,027,711| 876,149 72.9221 4.027 1,321,1651 1,160,140- 121,4731 13.214 293,454 48.551 28.55 283,991 9,187 32.41 228.13 1,341,870 133,172 1,741,870 86,728 1 581.730 73.514 50.14 556.26 '.'.'.'.'.'.'.'.'.'.'. Wyoming Total ?21.012,547|lfl3.009,852 |$28,042,733]$20,082,429 |$ 7,042,545) |$12,359 I |)$ 7,599,868) )$ 527,291| ||*25,933,696|$33,839,368||$ 2.170,908] ].$ 4,099,708| )$14,473,785] |$ 1,310,846| Total value of property assessed in 1880 $34,022,399; in 1890 $48,725,162. Increase in 1890 $14,102,763; per cent of gain 40.73; total in 1900 $59,773,064. Increase $11,047,902; per cent of gain 22.67 West Virginia Tax Commission. 35 11 has been, sxiggested that the language of the section governing the taxation of these corporations might be expressed with more clear- ness and perhaps that it would bo well to enact an additional section solely for the taxation of banks. It has also been suggested that the market value of the capital stock of any bank is the best representative of all the property owned by such bank, and that the best and simplest method of ascertaining the property of a bank for the purposes of taxation, would be to take the aggregate value at the market price of all the capital stock of such bank and deduct from this aggregate the value of its real estate, which should be assessed as a, separate item, and let the difference between the aggregate value of the capital stock and the value of its real es- tate represent the total value of all of its assessable property other than real estate. To this it has been replied that this method would leave out of account the exemption to which a bank might be entitled for its United States bonds (a privilege for which it has paid in the increased price paid for the bonds on account of their being exempt), and also under present methods would ignore the difference between the real and assessed value, of real estate, of which every other land owner has the advantage, and further that it would leave out of ac- count the increased market value given by so much of its earning power as might be due not to property represented by the stock, but to the public confidence in the bank's directors and officers, or their superior business ability, energy and skill, elements which could hardly be considered in the assessment of property for taxation. Another suggestion is that banks might be taxed by requiring them to pay a certain rate upon the capital, surplus and undivided profits, the rate to be fixed by law, or annually by order of the Board of Public Works, and that this tax should be collected by the auditor, (thus saving the present cost of collection estimated at 5 per cent) and distributed by him among the state, counties, school districts and towns as railroad taxes are now distributed. The intention of those making this suggestion, as stated by them, is to put the banks on the same plane as others in the payment of taxes, by removing the in- equalities growing out of the necessary publicity of the banks' affairs on the one hand, and the concealment which is practicable by the in- dividual on the other hand. Any other method by which that result could be reached would doubtless be acceptable to them. 18. Railroads. — The taxation of railway property has been the sub- ject of more or less investigation and discussion, largely because there are so many theories with respect to the proper mode of assessing it, but mostly because it is one of the greatest property interests in the State, and one of the State's most fruitful sources of revenue. Some have suggested that railway companies should be taxed upon the basis of their net earnings, but this theory has not at all com- mended itself to the Commission, mainly for the reason that it might be convenient for such companies to have no net earnings at all. A more reasonable basis is found in gross earnings, and statistics 36 The Preliminary Eeport of the and experience upon this line have been more or less inquired into; but even this method presents serious difficulties, both practical and legal, and it is a question whether or not any one consideration, stand- ing alone, should determine the value of railway property; but rather the income of the company, its franchise, its physical condition, and all the surrounding circumstances should be inquired into, and every proper and obtainable test of value applied for the purpose of arriving at an assessment just to the particular company and reasonable to the State. Such seems to be the theory of our present statute, (Code of West Virginia, chapter 29, section 67), and there seems to be little complaint upon the one hand by the railways of its practical operation, and upon the other, the sum total of revenues derived from the various railway companies is very considerable. Indeed, the statistics show that the railway companies in West Virginia pay a little more per mile than the average of taxes ascertained to exist in the country determined by a calculation involving all the States in the Union. As the law now stands, the Board of Public Works, which is the as- sessing board for the railways, is authorized and directed, in fixing its vnliies of railroad property, to take into consideration the number of miles of track, the number of cars, passenger and freight, mail, ex- press and baggage, all station houses, machine shops, telegraph lines owned by the company, its capital stock, bonded indebtedness, gross earnings and gross expenditures, and all other facts and data that enter into railway values; and the board is not confined to the consid- eration of any one matter, or test, like the cost of construction, or the gross earnings, but is given a latitude that enables a competent board to arrive at a just conclusion. In other words, the present law is not confined to any one pet theory of this, that or the other tax ex- pert, but is believed to be a common sense combination of the whole. It may be said that at this time the inclination of the Commission is to recommend amendments which will not change the theory but will improve the details of the present statute. 19. Car Companies. — Companies operating parlor cars, sleeping cars and fast freight lines have not heretofore been assessed according to any definite system. Perhaps the method which would meet the least difficulty in administration would be to put these companies into the same category with railroad companies, and let them be assessed by the Board of Public Works, upon reports made either by the railroad companies transporting the cars or by the car companies themselves. 30. Pipe Lines — seem to be property of much the same nature as rail- roads, and might be assessed and taxed in the same way. 21. Street Railroad Companies. — Street railroads have grown much in number and importance since the latest enactment of section 67 of chapter 29 relating to the assessment of railroads. Then there were probably none in the State outside of the city of Wheeling. Now they are in operation or construction in every considerable town in the State. Being mostly local in their character as yet, it is a question West Virginia Tax Commission. 37 whether for purposes of taxation they should he classed with steam railroads, and assessed by the Board of Public Works, or should be placed upon the assessment hooks of the respective counties there to he assessed and pay taxes as other property, real and personal. The present tendency to extend and unite these lines, operated by electric- ity, into systms located in several counties perhaps indicates that in the near future they will be affected by the same, considerations as steam railroads and should be assessed in the same way, whatever that may be. II. THE COLLECTION OF TAXES. 1. Assessor also to ue Collector of Taxes. — Complaint is made of the ex- pense and delay attending the present method of collecting- taxes. One suggestion made to the Commission looking to » cure of these ills and also to a fuller valuation of property and to getting, if possible, all property upon the books, and which is receiving the consideration of the commission, is, that the assessor with his assistants, shall also be the collector of taxes. If this view should be adopted it can most readily be carried out by such amendments to Chapter 30 of the Code as will effect the purpose. Coupled with this suggestion is the further one that in addition to sitting at different places in the county to re- ceive taxes at an earlier date, allowing a, small discount, the assessor shall keep an office at the county seat where it shall be the duty of all tax payers to go and settle their taxes after the expiration of the times provided for sittings at different places, without any discount, and further that all taxes not paid by a date to be fixed in the act shall be placed in the hands of the sheriff of the county for collection with a penalty, reasonable in amount, for failure to pay before the last date mentioned, which penalty, or addition for expenses, shall be the sheriff's compensation for collecting. Some of the reasons urged for this change are as follows: First, The additional compensation to the assessor arising from com- missions from collections made by him, will command the services of men of capacity and force of character. Second, The commissions paid need not be so large as those now paid the sheriff, who must and does travel all over his county for the pur- pose of collecting taxes. Third, In making his assessments the assessor ascertains all the res- ident tax payers of the county and will therefore know how they may be best reached for the collection of taxes; and it has been suggested that the collection of capitation taxes might be made at the time of making the assessment. Fourth, The suggestion that after a certain date all unpaid tax bills shall be placed in the hands of the sheriff for collection by distraint or otherwise, is based upon the idea that the assessor knowing these facts will use diligence for the collection of all taxes possible before the date named; and the further idea is that the penalty to be added for the failure to pay- within the specified time shall be large enough to induce the sheriff to make diligent effort for the collection of such bills as are placed in his hands. 38 The Preliminary Report of the Fifth, It is aliio urged that if the assessing- officer is made also the collecting officer the valuation of property will certainly be nearer true values than those at present obtained. Sixth, There would be no inducement to the collecting officer to dis- courage the prompt payment of taxes in order that he might not lose the discount allowed for prompt payment under the present system. Seventh, It is also suggested that the affidavit to be made by the sheriff before he can be credited with taxes delinquent shall be more specific and definite than that now required. Another plan suggested which it is understood has -been tried in an adjoining State and meets with approval, is to permit the payment of taxes semi-annually, one half in the summer and one half in the winter. 2. Collection of Municipal Taxes by County Officer. — In connection with the proposed use by cities and towns of the county assessment, it has been suggested that unnecessary expenditure is incurred and unneces- sary trouble given the tax payer in those cities and towns which have their own collectors. It is argued that every municipal tax payer has county taxes to pay, and would find it convenient to pay ail his taxes to one officer instead of paying some to one and some to another, while one officer could afford to collect all these taxes at a much less com- mission than is now paid two men for the work. Another argument for this change is that it would keep in one office all records of delinquent taxes and tax sales, and that titles to town real estate would be better protected. It has occasionally happened that non-resident owners of such property intended to pay all their taxes, and supposed they had paid them to the sheriff, ignorant that town taxes should be paid to another collector, with the result that their property was sold for delinquent town taxes and could only be redeemed with much trouble and expense. 3. Capitation, Ta.rcs. — The amount collected in the State for poll taxes falls considerably short of the amount which ought to be assessed and collected. The total vote of the State in 1900 was 220,672. According to the auditor's report for that year the amount assessed in the State for capitation taxes was $208,484, and the amount collected on account of the same as shown by the records of the auditor's office for 1901, was $157,055. It thus appears that $03,617 persons exercised the right of suffrage in this State in 1900 who did not pay poll taxes. Various causes are assig'ned for failure to collect the capitations which were assessed but returned delinquent. It is said that under the present laws sufficient time is not afforded the sheriff to make these collec- tions. Again it is said that the compensation allowed for the collec- tion of these taxes is not such as to induce persevering effort to col- lect them, and that the county courts in some counties are entirely too complaisant in allowing the lists of delinquent poll taxes presented by the sheriff. Among suggestions made with a view to obtaining the collection of a larger amount on account of capitation taxes, are the following: West Virginia Tax Commission. 39 To have the assessors begin their work earlier in the year, thus en- abling- the capitation taxes to be ready for collection at an earlier date. To furnish the collection officer with a list of those persons liable for capitation tax and not for other taxes, at a time considerably ear- lier than it would be possible to extend the property taxes on the books; thus giving .the sheriff much more time and opportunity to collect capitation taxes from the transient population. In cape the assessor is also made the collector, to authorize him to receive payment of the capitation taxes at any time, even at the time when they are assessed. To lodge with employers a, list of the persons employed by them who are liable for such taxes, and require payment out of any moneys which may become due to the employe, the same of course to be credited to the employer. To make the payment of the capitation tax a prerequisite to the exercise of the right of suffrage. The latter proposition is advocated by very many of those with whom the Commission has conferred, and but little opposition to the plan has been developed as yet. 4. Delay and Default in the Payment of Taxes and Other Obligations to the Slate. — Some hare suggested that the idea of requiring the payment of poll taxes as a prerequisite to voting, might v.elfbe extended so as to apply to all other taxes and to all pecuniary obligations to the State. It is urged that a person who is in default in the discharge of any of his duties as n citizen, ought not to be permitted during the continu- ance of such default to exercise Ihe privileges of a citizen, and that one who, after the lapse of a reasonable period has failed to pay the taxes for which he is assessed under the laws of the State, or who has failed to pay any fine which may have been adjudged against him, or who as a collecting officer or agent has failed to account and pay for that which he owes the State, ought not to be permitted either to vote or hold office in the State. The advocates of this plan claim that the enactment and enforcement of laws of this nature would make the collection of public revenues much more prompt and inexpensive. III. THE DISBURSEMENT OF THE REVENUES. This is not the least important branch of the subject under consid- eration. Unless tax payers can be assured that the public moneys will be expended judiciously and disbursed properly it is idle to expect full assessments or prompt payments. The public will not take kindly to the suggestion of higher valuations unless they are to be accompanied by lower rates of levy. Judicious checks should be imposed upon the expenditure of the taxes, careful, accurate and uniform methods of accounting should be employed, due incentives to economy should be provided and full publicity should be given to the purposes for which disbursements are made and to their amounts. 1. The Nature and Amount of the Present State Expenditures. — It may be useful and interesting to state the several purposes for which the moneys of the State are expended, and the amounts paid for each purpose, with some classification of these expenditures according to their general nature. 4:0 The Preliminary Report of the disbursements of state revenues. Total disbursements of State fund $1,390,882 52 Total disbursments of general school fund 384,133 85 $1,775,016 37 I>ss taxes refunded to counties, districts, etc., which were received from railroads and redemptions, etc 415,191 05 Net amount of disbursements $1,359,825 32 Distribution of Payments by the State. For purposes of education $ 590,827 19—43% per cent. For purposes of correction 164,171 60—12 per cent. For purposes of charity 357,397 66—26 per cent. For purposes of State government 247,428 87—18% per cent. Total $1,359,825 32 Education. Paid out of general school fund $ 384,133 85 West Virginia University 101,900 00 Preparatory branch same, Montgomery 3,604 34 Normal schools in general 32,998 50 Normal school in Concord 6,635 50 Normal school in Fairmont 6,530 00 Normal school in Glenville 3,000 00 Normal school, Marshall College 14,550 00 Normal school, Shepherd College 3,850 00 Normal school, West Libertv 2,650 00 West Virginia Colored Institute 21.350 00 Bluefteld Colored Institute 8,625 00 Storer College ' 1,000 00 $ 590,827 19 Buildings, Grounds, etc., Included in Above Amount. University $44,200 Marshall College 10,000 Colored Institute 11,500 Colored Institute, Bluefleld 4,500 Correction. Criminal charges $103,121 21 West Virginia Reform School B6,l."0 00 W. Va. Industrial Home for Girls 9,300 00 Penitentiary 14,650 CO Board of Pardons 950 39 $164,171 00 Buildings, Grounds and Plant Included in Above. Penitentiary $ 3,500 Reform School 11,000 Charities. West Virginia Industrial Home for Girls 9,1100 00 Lunatics in jail 3,827 34 Hospital for Insane at Weston 151, (JUO 00 Second Hosrutal for Insane at Spencer 70,250 00 West Virginia Asylum for Incurables 33 000 00 State Board of Health 2,668 73 Miners' Hospitals 35,199 38 West Virginia Humane Society 3,000 00 $357,397 66 Buildings, and Grounds, cic, Included in Above. West Virginia School for Deaf and Blind $10,000 West Virginia Asylum for Incurables 15J0QO Miners Hospitals 23,700 West Virginia State Tax Commission. 41 Current Expenses of State Government. Salaries of State Officials $ 19,100 00 Salaries of Judges 49,423 22 Salaries of Clerks 24,22192 Contingent expenses of State officers and courts 17,910 71 Capitol building and grounds 38,065 28 Militia 23,623 64 Printing, Binding & Stationery 13,315 90 State Board of Agriculture 7,194 39 Compiling Code 14,898 00 Civil Suits 174 95 State Library ■ 1,395 27 House of Delegates and Senate 45 50 Insurance 609 18 File cases 243 00 Pharmacy, Board of 500 00 Bank Examiner 493 95 Reassessment of Real Estate 30,089 96 Tablets Pt. Pleasant and B'ort Henry 118 00 Inspectors of Mines 4,159 10 West Virginia Historical Society 1,846 90 8247,428 87 Miscellaneous, for which no Appropriation is Needed. Refunding taxes to counties, districts, etc $413,947 29 Overpaid taxes 227 06 State Agents 657 11 Refunding erroneous payments 65 00 Balances transferred 294 59 S415.191 05 2. Criminal Charges. — The great complaint made by the auditor and other officers of the State is that the amounts which are certified by the courts for criminal charges incurred in various counties are un- necessarily large, and are constantly increasing. That this complaint is well founded is apparent from the consideration of the facts shown by the following statement, which is prepared from. the records of the auditor's office, and shows the disbursements for each of the fiscal years named, out of the appropriations for payment of criminal costs payable by the State: • Year. Amount. 1887 Including deficiency appropriations $117,632 J6 1888 Regular 65,882 97 18S9 Regular 73,585 77 1890 Regular 78.168 28 1891 Regular 64,899 64 1892 Regular : 72,066 42 1893 Regular 89,879 05 1894 Regular 79,980 76 1895 Regular 85,019 81 1896 Regular 85,000 12 1897 Regular $ 72.029 84 1897 Deficiency 95,363 87 167,393 71 1898 Regular 103,213 86 1S9S Deficiency 8,713 40 111,027 26 1S99 Regular 104,756 30 1899 Deficiency 1,931 63 106.6S7 93 1900 Resrular " 100,000 CO 1900 Deficiency 709 71 100,709 71 1901 Regular 125,000 00 The auditor says that with the most careful scrutiny by his office of all claims presented, there will yet be a deficiency to report to the next legislature on this account of probably $75,000. Former Auditor La Follette called attention to the same matter very strongly in his report for 1899-1900. 42 The Preliminary Eeport of the There is a feeling that the same care and economy are not exercised in controlling 1he amounts of these charges which would be used if the expenditures were to be made out of the local funds, so that they would be felt promptly by local tax payers. This has led 1<> the sug- gestion that all criminal charges of every character 'should be borne by the county in which Ihey were incurred, a suggestion which it js said would be especially feasible if the plan can be carried out of re- lieving the properly of the county of the present State and State school tax of f!;Jc on the $100. On the other hand it is urged that it might well happen that in the poorer counties there might be important criminal trials, the neces- sary expenses of which would be very great, and in some instances so great that the county authorities would shrink from incurring them, so that it might be possible that a criminal should go unprosecuted. As against the latter suggestion, and as possibly securing most ot the benefit which would be anticipated from the former suggestion, it has been proposed that of all charges of this character, one-half should eventually be borne .by the State Treasury and the other half by the County Treasury, in the hope of securing greater economy in such charges, and more careful investigation of them by the courts and other tribunals whose duty it is to certify such charges for pay- ment It is claimed that other advantages would result from the payment of these charges out of the County Treasury originally, even if part or the whole thereof should be refunded out. of the State Treasury. It is said that in some counties a practice has grown up of discounting the orders made for expenditures of this sort, by which, while the money lender makes a, proiil, the holder of the order is deprived of some of its benefit, and that the opportunity is lost which exists in case of county orders to compel the payment, of taxes, by selling the same off against the order. If such orders were like county orders, payable by the sheriff or other collector, he would be able as in ease of other county orders, to make them available toward the payment of taxes due from the payee of the order. It is charged that in some places a practice has obtained of procuring indictments for felonies where no conviction could be expected of more than a misdemeanor, in order that expense might be put upon the Slate which would otherwise be charged against the county. :;. The J'Jj'pniKrx of Inwalcx of (Uiiiritiiblc Htolc Institution*. — tinder the present system all the expenses of maintaining inmates of the char- itable institutions of the State are defrayed out of the Stale Treasury. The only exception now recollected is the payment by counties on ac- count of clothing' of inmates of the Schools for the Deaf and the Blind. H is claimed that this system operates as an inducement to county authorities to place in such institutions persons other than those for whom such institutions are intended, because the maintenance of such persons would otherwise be a, local burden. Whether there be any foundation in fact for this charge, it is said that such is the tendency of the present system, and that if some part of the expenses of main- West Virginia Tax Commission. 43 taming a person sent from any county to a charitable institution of the State were imposed upon the county authorities, they would scru- tinize much more carefully the cases in which it is now determined that the person should be sent to the State institution. Again, under the present system the State undertakes the mainte- nance of all inmates in public institutions, without regard to the amount of the estate of such a person or to the ability of his family to defray the expense of his maintenance. This presents the question of the propriety of the present method as contrasted with one by which the expense incident to the mental or bodily defect should be borne by the afflicted person or his family in cases where they are of suffi- cient means to that end. Some investigation has also been had into the question whether the State in some of its institutions, as for example, the Keform (School for Boys, is undertaking the suxsport of some who should not be there. With respect to that school, it has been said that boys are sent there for insufficient cause, sometimes at the instance of parents who want to be relieved of their care, and in the school are thrown into the com- panionship of a class of criminals who but for their tender years would be in jail or the penitentiary. It is also recommended by some whose opinion is of value that the cost of maintaining lunatics before their admission into the State Hos- pital should be borne by the county, at least in cases where the lunatic or his family were without sufficient estate, and that they should not in any case be borne by the State. IT. PROPOSITIONS OF A GENERAL NATURE. 1. State Board of Charities. — It is believed by some, and the view has been urged upon the Commission, that a better and more economical administration of the affairs of what may be called the charitable and reformatory institutions of the State can be brought about through the axapointment of a central board, which shall have the oversight and management of the financial concerns of all such institutions and to which all officers of any such institutions, making expenditures of monej' for the same, or being responsible for such expenditures, shall regularly account; and to which central board all estimates for current expense and application for appropriation shall be submitted before 1bey are laid before the legislature for such recommendation as said central board may. make thereon. 2. Auditiiu/ Accounts of State Institution,?. — Along the same lines is the suggestion that some uniform system should be adopted for auditing all expenditures by state institutions. It has been stated that in some cases moneys are drawn by state institutions upon appropriations by the legislature before the moneys are actually needed for expenditure by the institution and are then deposited in local banks. This might happen, if at all, at a time when the State might be in immediate need of the money for other purposes. It is suggested that the auditor might be given some control of this matter and that for his information it might be well to provide that all requisitions upon him in pursuance 44 The Preliminary Report of the of appropriations by the legislature should be accompanied by the statement of the board of the institution making the requisition, or of its financial officer, showing how much money was then in his hands for the use of the institution, and that the money mentioned in the requi- sition was then required for present use for the purpose for which it was appropriated; and to provide that the auditor should not issue his warrant upon such requisition unless he was satisfied that the money was then needed for such purposes. Another suggestion is that the auditor's office should be authorized to prescribe the manner in which the accounts of public institutions should be kept, and in which the reports of receipts and disbursements should be made to the Governor for the use of the legislature, and to furnish blanks and forms for that purpose; that the auditor's office should be authorized to examine the financial transactions and affairs of all public institutions and all persons authorized to disburse moneys received from the State treasurer, so as to make sure that the moneys were needed at the time they were drawn from the treasury, and that they were expended for the specific purposes for which they were appropriated. 3. State Tax Commissioner. — The subject of taxation is of such vital interest and importance to the state and its subdivisions that it might be well that there should be some officer of the state whose duty it should be to be familiar with the subject and to see that the laws con- cerning the assessment and collection of taxes are properly and faith- fully enforced. He might be authorized to prepare books, forms and instructions for the use and guidance op assessors; to assist the board of public works in assessing the property of railroads and such other property as the board might be required to assess; to make such investigations as that board or the Governor might direct; to have charge of the insurance of public buildings and other property of the state; to cause legal proceedings to be instituted when necessary in the interest of the public revenue; to consider and recommend such changes in the laws affecting taxes and kindred subjects as might to him seem advisable; and generally under the direction of the Governor to superintend the administration of the tax system of the state. 4. Forfeited iMiids. — Complaint is made that the present system re- garding the disposition of forfeited lands is loose and unsatisfactory and that the state receives but small returns from its interest in lands of this character. There has been some expression in favor of a measure requiring all commissioners of school lands to report at once to the auditor all moneys in their hands, with » statement of all lands under their control, the date of forfeiture and the amount of taxes due at the time of forfeiture, and further requiring the commissioners of school lands to report once a year thereafter to the auditor what disposition has been made of lands appearing by former reports to be in. their hands undisposed of, and of all other lands which had come to their hands or been reported to them by the auditor, together with . a statement of what disposition had been made of the funds received by them. West Virginia Tax Commission. 45 Some such measure would no doubt increase the amount coming to the state treasury from this source. 5. The Question of Constitutional Amendment. — Of course as to many of the suggestions above mentioned, the question may arise whether jn order to carry them into effect, if they should be thought advisable, it would be necessary to amend the constitution of the state. We have not thought it necessary or wise at present to report with respect to the expediency of such action. It will be time enough after the com- mission has reached a conclusion as to the system of taxation which it regards as best adapted to the needs of the state, to inquire what steps or methods may be necessary to put such a system into operation. So far as it may then appear to be necessary that the constitution should be amended in order to permit the introduction of any particular feature or features of that system, it can then be considered and de- cided in view of the nature and number of the desired amendments, whether the attempt to obtain their adoption shall be made through a constitutional convention or by means of amendments submitted sep- arately to a vote Of the people. Inasmuch, however, as it is possible that some of the conclusions which the commission may reach would involve changes in the organic law of the state, it is thought advisable and proper to suggest such possibility now. in order that it may be considered and discussed in con- nection with the various suggestions which are above set forth. THE COOPERATION OF THE PUBLIC DES1UMU. This commission is employed about a work which is the serious con- cern of the whole people of the state. Its work will avail nothing unless it receives the approval of the public sentiment of the state. It is entitled to the aid and cooperation of the people. That may be given by contributing information, by suggesting amendments; by discussing the general subject and the particular propositions sub- mitted in this report; by expressing opinions respecting them. Coming in any of these ways and especially by way of a frank and fair crit- icism of the work of the commission, it will be heartily welcomed. Communications may be addressed to any of the Commissioners. Respectfully submitted, Nov. 31, 1901. W. P. HURBAR1}, H. G. JDAV1S, Tj. J. WLLL1AMS, JOHN H. HOLT, J. K. THOMPSON. Nov. 30, 1901. Received Dec. 2, 1901, and ordered printed at once. A. B. WHITE, Governor. THE FINAL REPORT — OF THE — WHST VIRGINIA COMMISSION ON TAXATION AND MUNICIPAL INCORPORATION, 1902. To the Governor: The undersigned members of the Commission to draft measures to revise the taxation, assessment and revenue laws, and the laws in rela- tion to the disbursement of revenues, and the laws in relation to the in- corporation of cities, towns and villages of West Virginia, respectfully make this final report: The purpose, organization and plan of the Commission were stated at large in its preliminary report made to you under date of November 21st, 1901. Some of the facts relating to the assessment of property were then stated, an account was given of suggested changes in our tax system which were under consideration; and the co-operation of the public was asked. That report was intended to be introductory to the present and as it is not intended to repeat any part of it here, the present report will be better understood if read and considered in connection with that formerly made. It may be found convenient to bind together some copies of the two. Since the making of the former report the Commission has held ses- sions at Martinsburg beginning April 29 and continuing until May 1; at Clarksburg July 1 and 2; at Webster Springs beginning July 30 and continuing until August 19th and at Parkersburg beginning September 11th and continuing until September 13th. Substantially the same topics are to be discussed in this report as were mentioned in the former one, and so far as it is practicable, they will be discussed in the same general order. We have now to state such conclusions as we have reached, and our reasons for them. Many questions have come to our notice which we need not try to solve under the strict terms of the resolution under which we were appointed. Yet some of these questions are closely con- nected with the subject matter of this report. As to some of these mat- ters, while the views of the Commission are now to be stated, it has not been thought advisable or even proper that the Commission should pre- pare bills intended to deal with them. Still other matters which seem to need> amendment have been brought to our attention, but do not seem to have that relation with the questions submitted to us which would make it proper for us even to criticise or discuss them. As to matters strictly relating to taxation and municipal incorporation inquiry has been made not only into the needs and reasons for changes in the laws but into the feasibility of any proposed changes from a prac- tical point of view. Of course no test of this can be as satisfactory as the actual administration of laws embodying such changes, but something is to be gained by the effort to draft laws which shall set forth detailed methods of working out the general conclusions which have been reached. The resolution providing for the appointment of the Commission directed 2 The Pinal Report op the [W. Va. it to prepare bills intended to carry out its views, and that has been done. It is hoped that in some of the plans thus suggested the Legislature may find possibilities of usefulness. Such bills as have been prepared are submitted in an appendix to this report, and it is respectfully suggested that in order that they may be presented to the Legislature in such way as to receive the most prompt and thorough consideration, these bills be printed in the form usual for bills introduced into the Legislature. Then delay need not be occasioned by the printing of them after the session begins and they may be ready for immediate consideration. These drafts will be designated by letters, as "Draft A" &c, and will doubtless bear also the appropriate numbers of bills introduced in the respective Houses. They are intended to contain the principal changes which will be necessary if the views presented in this report shall receive favor from the Legislature. It is likely that if the bills herewith presented should be enacted into laws, still other amendments of a consequential nature will become necessary in other parts of the statutes. It was not thought advisable to draft these until the necessity for them should appear. While it may be stated that upon the substance of this report the members of the Commission are of one mind, some of the members at- tach more importance to some particular propositions embraced in it while others would put more emphasis upon other propositions. As to many things the views of the members of the Commission differed widely at first, but consideration and conference and discussion have almost always resulted in substantial accord. THE PROPOSITION OF THE COMMISSION TO BE TAKEN AS A WHOLE. What is proposed by the Commission with respect to taxation should be considered as a whole. The bills submitted will show more accurately than this report the exact nature of that proposition. Some of those bills have merit as independent measures; for instance, those providing for the reduction of criminal charges, the change in the method of transporting convicts to the penitentiary, the office of tax commissioner, uniform methods in accounting, but even these will fall far short of their possible usefulness if they should be enacted without those measures which taken together look to the abolition of the State tax and the State school tax upon property; to providing other revenues instead of those taxes; to the annual assessment of real estate for county and municipal purposes; to doing away with unnecessary municipal assessments and collections. It is but fair then, that those who may deem themselves affected by the proposed changes in the tax laws, as well as the members of the Legisla- ture who are to pass upon them and determine their merits, should con- sider all parts of this proposition, and not merely those parts which may seem to bear particularly upon some one department of industry or some one branch of the public service. An apparent hardship at one place may find ample relief by reason of other provisions, and for some seeming loss there may be full compensation elsewhere. Of course, criticism of a given suggestion may be expected from those whose business it may be sup- 1902.] West Virginia Tax Commission. 3 possed to affect adversely, and such, criticism will not be the less compe- tent, and possibly not the less just, because it may have a selfish origin. Those who may feel called upon to criticise will remember, however, that no demonstration by them will be complete which does not prove that the system outlined by the Commission will as a whole be obnoxious to some constitutional prohibition or be no improvement over the present, or impose an unjust burden on some business or class without any com- pensating relief. Such persons will remember, too, that aside from any selfish coloring, their information and ideas will naturally be modified by their training in the particular business which gives rise to their in- terest in these questions, and they will consider that other modes of thought, a broader view, may disclose some merit which may not appear at first. Those, too, who have in charge the educational interests of the State, or its humane or penal institutions, or its executive offices, or any other particular department of the public service, while they find their immediate duty in asserting the claims of their several charges, will rec- ognize their larger obligation to the general interest of the whole State. STATE REVENUES. The necessity, present and prospective, for an increase in the revenues of the State has already been pointed out in the preliminary report. While the real and personal property of the State are in reality increasing as rapidly as the population and the necessary expenses of government, the assessments of real and personal property, made from year to year and time to time, do not furnish a true record of our increase in wealth, and the present rate of taxation applied to them will not produce reve- nues commensurate with the needs of the State. The causes which operate in this State as well as others, to produce such a result have already been outlined. The principal one of them seems to be that as state taxes are based upon the same assessment as county taxes, it is to the interest of every county that its assessments shall be kept as low as possible. The policy has Deen to raise the requi- site local revenues by a high rate applied to a low assessment, so that while the same amount mignt be raised for county purposes the share contributed by the county to the State treasury should be made as low as possible in comparison with that furnished by other counties. The strict- est injunctions of the law and the most express oaths required of tax- payers and assessors have not availed to prevent this state of affairs. It seems that the yielding co this temptation is to be prevented only by taking away the temptation. The natural and effective way to do that is to provide the State with revenues procured from sources with which tne counties have nothing to do, so that the assessment in each county for its purposes will have no influence upon the taxes to be "paid in other counties. Of course, the determination of the method by which the State reve- nues are to be procured from these independent sources is a very serious one. The amount of revenue to be derived from a given subject of taxa- tion in any future year is more or less uncertain. When it is necessary to raise some part of those revenues by providing new subjects for taxa- 4 The Final Report of the [W. Va. tion and by increasing the rate at which former subjects have heretofore been taxed, the uncertainty is increased. In the effort to provide reve- nue needed to defray the expenses of the State, if the present tax for State and State school purposes upon the general property of the State is to be abandoned, we have thought it best to try to make both ends meet, not only by increasing the revenues, but also by decreasing the ex- penditures. The necessary increase in the revenues, it has been thought, can be provided in pan by diverting to the State some taxes heretofore going to the counties; in part by providing new subjects for license and fran- chise taxation, and in part by increasing the rate of certain taxes which already go to the State. The diminution of expenses of the State, it has been thought, may be accomplished, in part by introducing some absolute economies and in part by imposing upon counties some burdens which have heretofore been borne by the State. The burdens so trans- ferred, the amount's of which depend largely upon local interests and in- fluences, may for that reason be less upon the counties than they now are upon the State. Whether that be so or not the release of the gen- eral property from the tax of thirty-five cents on every hundred dol- lars, heretofore imposed for State and State school purposes, will far more than make good to the counties the amount they will lose by being required to pay for some things for which the State has heretofore paid. SEPARATION OF THE REVENUES FOR STATE AND LOCAL PVR- rOSES. Early in its deliberations, the Commission was impressed with the importance of raising revenues sufficient for general State purposes, and for the State's share of the support of free schools, without levying any tax upon property real or personal in the State, if that plan were possible. Slight investigation served to prove that the levying of sucii a tax re- sulted in gross inequalities among counties, and in consequence put hard- ships upon some counties. In some counties both real and personal prop- erty are assessed at a much larger percentage of their real value than in other counties. This, of course, results in those counties wherein property was assessed at , more nearly its value paying much more than their fair proportion of the taxes for general State purposes and" State school purposes. No plan has heretofore been emiployed Dy which valuations in the several counties of the State could be made anything like equal or uniform. As a consequence of this want of uniformity and equality in valuation, a lack of uniformity and equality in taxation re- sults, so that while our statute? appear to be in accordance with the provisions of our constitution that taxation should be equal and uniform, the result reached under those statutes is not equal and uniform. It seems to the Commission that the only way to avoid this injustice is to relieve property from taxation for State purposes. If that be done under-valuations or over-valuations in one county would not in any wise affect the other counties of the State. With low valuation', a count - ' will have necessarily a high rate of taxation. With high valuation", high rates of taxation are not necessary. It is believed that with 1902.] West Virginia Tax Commission. 5 the increase of license taxes for some of those purposes for which a li- cense is now required, with the imposition of license taxes in some cases where they are not now required, and by relieving the State from some of the burdens it now bears, this much desired reformation can be carried into effect. The several measures necessary and sufficient, in the opinion of the Commission, to carry out the idea of the separation of the sources of revenue are discussed in this report under the appropriate heads. While the greatest hardship resulting from inequality in assessment of property has been felt as between counties in the payment of taxes for State purposes, the attention of the Commission has been called to the fact that great inequality in valuation of the same character of prop- erty is sometimes found in different assessment districts of the same county. This is largely owing to the diffejence in the opinion and judg- ment of different assessors respecting the valuation of such property. While under a system which levies taxes on property only for local purposes, the valuation of property, whether high or low, is not so im- portant,' yet uniformity in valuation is still of great importance, as well between the sections of a county, as between individual tax- payers of the same county. It is. also believed that the surest way to reach such uniformity is to have all property assessed at its actual value, if possible, and to reach this end, it has been thought best to have not more than one assessor in any county of the State, but to give him such aid in the way of assistants as may be necessary. The annual revenue raised for general State purposes by the tax upon property has been about $546,875.73, and the annual amount raised for State school purposes, by a like tax, has been about $219,001.56, making an aggregate sum of $765,877.29. Leaving railroad taxes out of the account the following table shows the amount of State and State school taxes from which the property in the respective counties will" be relieved under the plan proposed by the Com- mission. The table is based on the Auditor's report for 1900. The Final Repokt of the [W. Va.. COUNTIES. Barbour Berkeley Booone Braxton Brooke Cabell Calhoun Clay Doddridge .. Fayette Gilmer Grant Greenbrier.... Hampshire... Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason Mercer... _ Mineral Mingo Monongalia.. Morgan Monroe McDowell Nicholas Ohio Pendleton Pleasants Pocahontas... Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur "Wayne Webster Wetzel Wirt Wood "Wyoming & «3 o >-: t> i* 7.78 10 06 2 73 3.07 21.12 6.25 3.65 ■1.19 S5' 7.79 3 34 4 81 4 76 3.37 2.67 3 51 15.41 6.44 18 44 6 06 9.56 2 811 2 56 12,29 14 76 9.54 4.81 6.51 2.45 12 55 2.78 5.80 3.64 3.55 34.11 1.93 7 75 3.15 4.24 5. 3.47 3.12 5. 3. 2.40 12.14 4.34 9. 7.60 4.13 3.16 8.57 6.38 12.28 3.00 9« 2,393,916 4,547,641) 1,188,218 1,439,871 2,098,012 5,168,875 727,830 1,061,672 2,115,629 4,384,511 873,793 1,815,530 4,450,512 1,734,040 1,932.038 1,745.379 6.380,328 3,017,780 4,096,218 7,399 810 3,084,12 1,234,331 955,341 5,990,894 5.205,580 3,665,845 2,467,670 2,604,150 936,701 4,265,391 872 077 2,241,212 3,065,295 1,790.942 17,848,070 1,082,674 943,567 2,477,644 2,526,741 1,577,067 1,720,112 2,892,505 2,382 360 1,450,877 1,229,485 3,084,814 1,893,344 2,165,572 2,211.001 2,312.676 1,362,825 2,566,253 1.143,998 7,607,720 1,111,630 ISftS. Jon, win Total of Real and Personal Property. • Counties gain, if re- lieved of 25c. State Tax. 685,280 S 1,181,98 335,322 570,660 610,365 1,723,655 228,995 274,969 1,133,215 999,635 530.071 313,166 1,444,397 843,342 615,413 790,354 3,082,690 817,980 1,581,797 1,792,335 1,283,516 372,345 153.258 ' 3,193,583 1,5 5,490 1,188,205 833,379 937,110 285,184 2,462,462 366 683 754.052 649,009 391.673 5,963,725 4-3,203 1,242,892 453,595 1,144.059 499,890 343.285 663,066 1,433.721 550,243 477,675 1,157,180 501,265 3,690,095 843,766 853,374 218,295 1,496,330 253,204 3,083,740 219,900 Total 8 5.59$ 158,563,206 8 59,773,064 8 218,336,270 8 545,840.68 8 764,176.9 3,078,196 5,729,629 1,523,540 2,010,531 2,708,377 6,892,530 956,825 1,336 641 3,248 8S4 5,384.146 1,403,864 2,328,696 5,893,909 2,577,382 2,517,451 2,535.733 9,453,018 3,865,660 5,678,015 9,192.145 4,367,644 1,606,679 1,108,599 9,184,477 6,791,070 4,854,050 3,301,049 3,541,260 1,221,885 6,727,853 1,238,760 2,995,261 3,714.304 .2,182,615 23,811,795 1,556.877 2,186.458 2,931.239 3,670,800 2,076,957 2,063,397 3,555.571 3,816,081 2,001,122 1,707,160 4,141,! 2,394,609 5,856,667 3,054,767 3,166.050 1,581.120 4,062,083 1,397,202 10,691.460 1,331,530 8 7,697.99 14,324.07 3,808,85 5,026.33 5,770.94 17,231.33 2.392,06 3,341 60 8,122.11 13,460.37 3,509.66 5,821.74 14,737.27 6,443 45 6,368.6S 6,339.33 23,657.55 9,664.15 14,195.04 22.9SC 10,919.11 4,016.70 2,771.50 22,961.19 16,977 12,135.12 8,252.62 8,853.15 3,054.71 16,819.63 3,096.90 7,488.16 9,285.76 5,556.54 59,529.49 3,889.69 5,466.15 7,328.10 9,177.00 5,192.39 5,158.49 8,888.93 9,540.20 5,002.80 4,267.90 10,604.98 5,986.52 14,611.67 7,636.92 7,915.13 3,952.80 10,156.46 3,193.00 26,728.65 3,328.83 g M03OTC* 10,777.19 20,053.70 5,332.39 7,036.86 9,479.32 24,123.«6 3,348.89 4,678.24 11,371.09 18,844.51 4,913.52 8,150.44 20,632.18 9,020.84 8,916 08 8,875.06 33.120.56 13,529.81 19,873.05 32,172.51 15,286.75 5,623.39 3,880.10 32,145.67 23.76S.74 16,889.17 11,553.67 12,394.41 4,276.60 23,547.49 4,335.66 10,483.42 13,000 06 7,639.15 83,341.28 5,445,57 7,652.60 10,289,34 12,847.80 7,269.35 7,221.89 12,444 50 13,356.28 7,003.93 5,975.06 14.846 98 8,381.13 20,498.33 10,691.67 11,081.18 6,533.92 14,219.04 4,890.21 37,420.11 4,660.35 The State has not been able to raise more than sufficient revenues for its purposes. To deprive the' State of the aggregate sum of $764,176.95 of course makes it necessary either to raise that amount from other sources, or to cut down the State's expenses to that extent. The latter cannot be done. The Commission was not able to devise any plan that would be just and fair to all interests, by which this additional amount could be raised in full. The plan recommended by it, therefore, contem- plates the raising of additional revenues to take the place in part, of the property tax to be surrendered, and the imposition upon the counties of part of the burdens now borne by the State. 1902.] West Virginia Tax Commission. Some of the methods for carrying out the views outlined above are as follows: ASSESSOR TO BE THE COLLECTING OFFICER AND TREASURER. When this idea was proposed it appeared so different from the present system as to cause hesitation, hut upon reflection the Commission has ap- proved and adopted it. Bills have been prepared, which it is thought will make the changes necessary in our present statutes for putting the plan into effect. No controlling reason appeared why the person who assessed the property for taxation should not collect the taxes thereon. This change seemed wise also in view of the change proposed to be made in the method of collecting, which is to require the tax payer to seek the officer and pay his taxes, rather than to require the officer to seek the tax payer and collect the taxes. It will be admitted on all hands, that the office of assessor is one of the m'ost important in any county; that the proper discharge of the duties of the office calls for the exercise of good judgment and discretion, and at the same time of the greatest independence; for an order of ability and experience far beyond that ordinarily possessed by those who seek the office of assessor under our present laws. It is evi- dent that men of requisite ability, experience, judgment, discretion and independence, can not be secured at the small compensation which as- sessors now receive. It was not deemed wise to burden the several coun- ties with the additional amount of salary that would be necessary to secure the services of such men. It was, therefore, thought well to make the office sufficiently remunerative, by placing the collection of taxes in the hands of the assessor, so that the commissions derived therefrom, to- gether with the salary proposed to be paid, would be an inducement to a man of high business qualifications and judgment to accept the office. This, as we think, is done in the bills prepared for that purpose, without increasing the expenses of any county. The mere making of the assessment of property throughout the county, by the assessor and his assistants, would bring to the assessor much in- formation as to individual tax payers, which would be valuable to him as collecting officer. THE ANNUAL ASSESSMENT OF REAL ESTATE. The plan proposed by the commission involves the annual assessment of real, as well as personal, property, and that feature is set forth in the draft of bill found in the appendix to this report as Draft C 1. In ad- dition to what is said elsewhere in support of this plan, we may here state briefly some of the reasons in its favor. In many counties the values of land under present conditions fluctuate much and rapidly. Between the periods of decennial re-assessments a given piece of land might, by reason of oil being found upon it, bear for several years a largely increased value which yet might largely disap- pear before the reassessment of the lanci under the present system. Or the fluctuation may be in the other direction. On account of the remarkable development going on in many parts of the State, and the re- markable increase in value of real estate in such sections, it is believed 8 The Fi>al Report of the [W. Va. that some such plan as this is necessary in order to have anything like a full or fair valuation of real estate in those sections. In other sections where the value of real estate appears to be stationary, the additional labor resulting from this change will be insignificant, as the whole labor will be substantially in the making out of the new land books, which is now done every year. So that where any considerable additional work is required, the facts justify and call for it, and in other cases no considera- ble additional work is required. It does not seem just that taxes should be assessed against the owner of land upon a value it may have had nine years ago, while other prop- erty is assessed according to the value it has today. The only reason which could justify' such a method would be that it was more inexpensive or in other respects more satisfactory than an annual assessment of the real estate. That is not believed to be the case. Nothing has been more productive of dissatisfaction or of useless expense than the several re- assessments of real estate which have been made in West Virginia with the attendant attempts to get relief from them by means of State boards of equalization. The method recommended by the commission for the annual assessment of lands by the assessor aided by the judgment of his assistants and the county clerk, will, it is thought, cost less in immediate outlay than the present method. As it is now, an unjust assessment once made stands for approximately ten years. It is worth the while of those interested to attempt to per- suade the assessor by fair means or foul to make a low assessment, if the land is to be assessed every year and an opportunity afforded annually to prevent or cure any such wrong, the inducement to attempt it would he much lessened. ASSESSMENT BOARD FOB EACH COUNTY. That the work may be done thoroughly and satisfactorily, provision is made for assistants. That valuations may.be uniform and equal, as to property of like character and value, conferences between the assessor and his assistants are called tor at certain times, and a final conference, in which the clerk of the county court is required to take part, is provided for. At this final conference, tax payers may be heard, either in their own behalf or generally, as to the assessed values ot other property. It is particularly provided that any tax payer whose valuation of his own property has not been accepted shall have notice of this meeting, with the right to appear and be heard, and if he does so appear, to appeal from any decision of the assessor reached after conference with his assistants, upon which appeal the valuation may be increased or decreased. While the final act of assessment must be that of the assessor, it is not believed that he can or will through any prejudice, partiality or affection assess vaiues either too high or too low, against the views, opinions and advice of his assistants. With this advisory board, made up, as it will be, of assistants from the several parts of the county, and the clerk of the county court, there will be full knowledge of all conditions existing throughout the county, and equality and uniformity must result almost of necessity, with anything like an honest effort to bring about the 1902.] West Virgim.v Tax Commission-. 9 same. A suggestion has been made that this plan will result in in- creased expense to the county. As hereinafter shown, this result, as we think, will not follow the adoption of the plan proposed. COLLECTION BY ASSESSOR UP TO JANUARY 1; AFTERWARDS BY SHERIFF, WITH PENALTY. In the opinion of the commission, the time has come in this State, when the practice of requiring the collecting officer to travel all over his county, to the homes of the tax payers, for the purpose of collecting taxes, or to depend upon meeting the tax payers casually should be discon- tinued. To this end it is proviaed by a draft of bill amending chapter 30 of the Code, that the assessor shall keep an office at the county seat, which shall be open during business hours of every day, where tax pay- ers may come and pay their taxes. In order that the change should not be too radical, it is still provided that the assessor shall, during the month of October, sit in each magisterial district of the county, to re- ceive taxes, and that proper notice of such sittings shall be given. To encourage the prompt payment of taxes a discount of two and one-half per cent is to be allowed, as under the present law, upon all taxes paid before November 1st. These taxes may be paid to the assessor at the sittings provided for, or at his office at the county seat. From Novem- ber 1st to January 1st, he shall continue to receive taxes, but no discount is to be allowed. Upon the 1st day of January, all uncollected taxes are to be turned over to the sheriff for collection, with 10 per cent, added to the same as a penalty, and are to be collected by him by dis- traint or otherwise. The 10 per cent added is to go to the sheriff as com- pensation, so that the full amount of all such taxes will be realized for the purposes for which they were levied. Under the proposed system it is believed that the payment of taxes will be more prompt than under the law now in force. The same inducement as at present is to be offered for payment betore November 1st. The assessor will, it is thought, be made to exercise diligence in the collection of taxes between November 1st and December 31st, inclusive, because on the 1st day of January he must turn over all uncollected taxes to the sheriff and will, therefore, lose a part of the commission on all such taxes. Tax payers, it is believed, will generally be led to pay their taxes before the 1st day of January, on ac- count of the 10 per cent, to be added after that date. The 10 per cent, which the sheriff is to receive, it is believed, will lead him to the exercise of diligence in the collection of such taxes as may be turned over to him. It is thought best to have a different officer collect after the time a penalty to go to the officer is added, lest the collecting officer should not make due effort to collect before the time for adding the penalty. Wheth- er the 10 per cent, is large enough as a penalty, and whether the com- pensation allowed the assessor in the way of commissions is too little or too much, are questions of detail, which can be determined by the legis- lature after mature consideration. CHANGE OF DATE OF ASSESSMENT TO JANUARY 1. There is some confusion in the law as it now is respecting the date 10 Tiie Fisal Report of the [W. Va. with reference to which assessment is to be made, whether it is Janu- ary 1st or April 1st, although the latter appears to be the day intended. At different times in the history of the State this date has been fixed at January 1, February 1, and April 1. The bills submitted by the Com- mission fix this date as January 1. This is done to allow more time for the assessment and collection of taxes; to reduce the delinquencies; and to enable those who keep regular accounts to avail themselves of inven- tories usually maue as of January 1, in returning property for taxation. COMPARATIVE COST OF ASSESSMENT AND COLLECTION UNDER THE PRESENT LAW AND UNDER THE PLAN PROPOSED. The expense ot assessing property and collecting the taxes levied there- on under the plan recommended by the Commission, as compared with the cost of doing the same work under the laws now in force, is a matter of much importance in determining the merits of that plan. It might appear that because the number of assessing officers and the salary of the assessor are increased, the new plan would be the more expensive of the two, but on a closer examination into the two systems the reverse of this is shown to be true. The labor of the assessor is very much increased by the new plan. Under it he will be required to assess yearly the lands which are now usually assessed about every tenth year under special acts of the Legislature. Besides the additional work of assessing the lands the assessor will be required under the new plan to make out the land books. This work is now done by the clerk of the county court and he is paid an amount for doing it which varies in the different counties, but it is safe to say that the price paid the clerk is usually about three times the actual cost to the clerk of having the work done. These additional labors to be put upon the assessor furnish sufficient reason for providing a larger salary for him than he is allowed under the present law. In addition to -the salary to be allowed the assessor for the work of assessing property he will receive a commission of two and. one-half per cent on all taxes col- lected by him on or before the 31st day of December and one and one-half per cent, upon all taxes thereafter collected by the sheriff and turned over to him. These commissions are his sole compensation for collecting and disbursing the taxes. The commissions now allowed the sheriff for performing the same work range from five to seven and one-half per cent. He receives five per cent for collecting and disbursing county and district levies, and for collecting and paying into the State treasury the State taxes he receives on the first ten thousand dollars paid in, seven and one-half per cent; oil sums exceeding ten thousand dollars and not exceeding twenty thousand dollars, five per cent; on sums exceeding twenty thousand and not exceeding thirty thousand dollars, four per cent; and on sums in excess of thirty thousand dollars, three per cent. But on all taxes paid to him on or before the 31st day of October he is required to give the taxpayer a discount of two and one-half per cent. This discount is allowed out of the commission which would otherwise go to the sheriff and reduces his commission on all levies so paid to two and one-half per cent. The majority of counties pay a less amount than 190 lector, or is it somebody else, who under the operation of the laws of trade .has been compelled to pay over that money to the taxpayer, who hands it to the collector? As a matter of lact this and like provisions that taxes are to be paid to the State upon all property in proportion to its value, often defeat their own real object, and enable one' man wholly to escape taxation by the simple process of compelling somebody else to pay the taxes assessed to both of them. Of course the injustice of the operation of such a provision is magnified unless all, or substantially all, property of every kind is brought upon the tax list. As a matter of fact that is not done and as a matter of experi- ence it is. impossible to compel it to be done. What we are now pointing out, however, is that even if all property could be found and assessed, the injustice would exist, because in many cases the man who seems to pay the taxes in reality does not do so out of his own pocket, but only as the col- lector from some one who is in his power and upon whom he can shift the burden of the taxes. There is very high authority for what we have been saying. In the case of the Pacific Express Company v. Seibert, 142 U. S. 351, the court say: "This court has repeatedly 'laid down the doctrine that diversity of taxa- tion, both with respect to the amount imposed, and the various species of property selected either for bearing its burdens or for being exempt from them, is not inconsistent with a perfect uniformity and equality of taxa- tion in the proper sense of these terms; and that a system which imposes the same tax upon every species of property, irrespective of its nature or condition or class, will be destructive of the principle of uniformity and equality in taxation and of a just adaptation of property to its burdens." Allusion has been made to the impossibility of obtaining a full assess- ment of intangible property. This fact is recognized by every public au- thority and every writer and expert upon the question. The most strin- gent methods, the doomage law of Vermont, the tax inquisitor law of Ohio, confessedly have failed to accomplish this. This alone might not constitute a reason why West Virginia should not make the attempt, and if there be nothing inherent in fhe nature of this class of property which makes it impossible to get it fairly on the assessment books, we ought still to exercise our ingenuity in devising methods to accomplish this. It does not require even ingenuity, however, to perceive that there is that inherent impossibility of obtaining such an assessment. Land is immovable, and the buildings and improvements on it are immovable in large measure, because their value would be almost destroyed by removal. Tangible personal property can be moved only at considerable expense and loss. But the money which is loaned is absolutely free to seek in- vestment elsewhere. If this were not so it would not be money. It is 24 The Pinal Report or the [W. Va. essential to the very idea of it that with convenience and safety it may be withdrawn from a place where the conditions of its investment are more onerous to another place where the laws impose less burden upon it, or where laws which profess to impose an equal burden are not in force. This brings us to the question of the real interest of the State and its citizens, especially its land holders, with respect to the assessment of credits. West Virginia has abundance of land. None of that can be re- moved, and no more can be brought in. But what gives that land its value, either to the State or to the owner of the land? Aside from purposes of speculation, (ana even that looks forward to the possible application of money capital to the land) it is absolutely of no value except as capital is applied to it. It makes no difference -whether this capital is employed in clearing the land for cultivation, in erecting buildings or other improve- ments upon it, in cultivating it, in its development for mining and manu- facturing purposes, in the building of cities upon it, the iact remains that it is valueless without such capital. It is further just as true that the value ot the land increases in proportion to the amount of the capital which is employed upon it. One may say that it is population which has tins effect. That is erroneous, but if it were true it would only introduce another link into the argument and would result in the same demonstra- tion. That population could not exist without its labor employed upon the land, and that is but the primary form of capital. Under present con- ditions population could not even be brought there or maintained there after it was brought, except by the expenditure of capital, which really is what has been saved from the product of the labor of the past. At first sight it would seem unjust to the holders of the land especially, and to the holders of other tangible property, that all taxes should be imposed upon them and that none should be borne by the owners of this money capital. But suppose that the owner of a farm now pays one dollar and a half for taxes .on every hundred dollars of real value. For the purpose of illustra- tion, take as true the claim repeatedly made that the land owners pay three-fourths of the present taxes. Let us assume that the other fourth of the taxes is now borne by the intangible property and that its burden would be transferred to the land owner and added to his existing taxes, so that upon his farm he would pay two dollars on every hundred. Every land owner who is in debt would by reason of the reduction of the rate of interest immediately save something at least of what he had lost in the way of additional taxes. In individual cases this would of course vary in proportion to the amount of the indebtedness. There remain for consideration ■ the rights and interests of the land owner who is indebted not at all, or in but a small amount. The' values of real estate in West Virginia have increased very greatly in the last few years. We speait not of those speculative values which consist in the probability that the land may hereafter be sold at a larger price, but of the values which are demonstrated by actual sales and the payment of tne purchase money. These increases of value have been so great that in comparison with them the matter of the taxes is trifling in- deed. It is further plain that this increase of prices is due almost entirely to the influx ot foreign capital into the State. 'It may be said that this in- 1902.] West Virginia Tax Commission. 25 flux lias not been due to any special favor shown to that class of capital by our laws or institutions. But that is not to the point. The thing that it is essential to see is that the value of the land aside from speculation de- pends wholly upon the moneyed capital that is employed in connection with it, and it is wholly unimportant why that moneyed capital is so em- ployed, what it is that induces it to come. Suppose a farm really worth five thousand dollars, producing an income of say six per cent, if there be included the produce consumed by the owner and -his family. Suppose that in addition to the taxes of seventy-five dollars the owner be required to pay an additional tax of twenty-five dollars, or one hundred dollars in all. But if a change in the tax system, freeing the loanable capital from taxation, has increased the supply of that capital available for the development of the lands of the State and has increased the value of that particular farm even only one thousand dollars, which at five per cent would have an an- nual value of fifty dollars, the owner of the land would plainly be the gainer, although his taxes had been increased by his assumption of the twenty-five dollars of taxes from which the owner of the capital had been freed. This employment of capital means the development of mines, the build- ing of manufactories, the construction of railroads, the exploiting of the natural wealth of the State today rather than in the distant future. These considerations are supported by a further proposition, which in- deed constitutes the foundation for all the rest. That is that credits havo. no intrinsic value; that they are not property in themselves, but only rep- resent property in the sense that they give to the holders of them the right to exact from the debtors property which has an intrinsic value, and which as such has already been taxed. All these credits originally grew out of bargains between individuals, of buying and selling. Property cannot be created by such transactions. This will become clear if we take a single transaction which results in the creation of a credit represented by paper, and which takes its place in the great mass of credits and investments which it has been the policy of our law to pretend to assess as property. A has a house worth three thousand dollars and B has money to the amount of one thousand dollars. Both these are taxable and the aggregate of them is four thousand dollars. A sells his house at its value, three thousand dollars, to B, who pays A one thousand dollars and gives him notes secured by mortgage on the prop- erty for two thousand dollars. According to those who would tax credits and investments this transaction has by the inexpensive process of putting pen to paper created additional property to the extent of two thousand dol- lars. The property which is now to go upon the tax books is, according to our present laws, six thousand dollars. B is assessed with the^ house at three thousand, A is assessea with the one thousand dollars which he has received and with the two thousand dollars of B's notes. Every credit and investment has just such an origin as this. There is no more reason for taxing any of them than there is for taxing this two thousand dollars. Suppose further that B becomes unable to pay his notes, or changes his wish to own the property and that to avoid the expense of sell- ing under the deed of trust, it is agreed that the house shall be sold back 26 The Final Report of the [W. Va. by B to A at the same price. The transaction is carried out in that way. B conveys the house to A and A gives up his one thousand dollars and delivers up to B his notes for two thousand dollars, which are cancelled and destroyed. Now there is only four thousand dollars of property in ex- istence and tne two thousand dollars which recently appeared has disap- peared just as quickly. The same result would follow if the parties had not come to this agreement tor a reconveyance out A had been compelled to sell under the deed of trust and buy in the property. The existence of a community, as of this State, is conceivable in which there would be no credit system, in which the only property would consist of the lands and the tangible products remaining of the labor of the past. Every foot of the land belongs to somebody and as nobody owes anybody else there would De no credits or investments on the tax lists. Then sup- pose the owners of the land and the tangible property began selling it to one another, or to those who had none, and took promises to pay for it. That is all they could take, for the purchasers would have nothing in the way of money to give. Can any one think that the institution of such a process would add anything to the actual property in the state? There would be no more land, no additional products of labor, nothing more ex- cept paper and inn, or perhaps breath. Suppose A, B and C have each land worth two thousand dollars, and nothing else, and A wants the land of B and buys it for two thousand dol- lars, giving his note. But B wants the land of C and does the like, giving C his note for two thousand dollars. C, who has nothing but B's note, , finds that he wants some land and buys the land of A. He has nothing to pay with except the note he holds against B, and it may not be due. For that or any other reason A may be unwilling to take in payment the note of B, although B holds A's note, which is already due; or he prefers to take the note of C. Of course, all these notes are secured by mortgages. Those Who would tax credits and investments have seen six thousand dol- lars worth of property grow into twelve thousand by these three transac- tions; six thousand of which is land and six thousand of which is credits, and the wealth of the State has apparently doubled in the time it has taken the parties to devise and carry out these sales. Could anything be more unreasonable? Now the great mass of credits and investments which it is said ought to be taxed, but which never have been and never can be taxed, consist simply of such notes as A, B, and C, gave one another. In that illustration the natural thing would be for these notes to cancel one an- other. But wuen that series ot transactions is extended, as it is in actual life, so as to embrace sales of different kinds of property on different terms ot credit for widely varied prices, it is apparent that these credits, al- though they are precisely the same in principle as those instanced in the illustration, cannot be wiped- out like them in a moment by being can- celled by the parties. It may assist toward getting a clearer view of the nature of this matter, if we make a supposition, which is extreme, but yet conceivable. Suppose the needs of the state and its subdivisions required a total tax of one hun- dred per cent, instead of two per cent, on all values. That, of course, would amount to the appropriation of all the property in the State. It 1902.] West Virginia Tax Commission. 27 would all be taken for the use of the State, and the State would derive full benefit from all the realty and tangible property which it thus took. But what benefit would the State get from the intangible property which it took? It would get nothing but these evidences of debt, due by some of her people to others, and the payment of which could be enforced only out of the tangible property, the whole of which the State has already taken away from those citizens who possessed it. In an individual case it may not be possible to demonstrate that the debtor has paid the tax assessed to his creditor, but if all property of in- trinsic value in the State has been assessed at its value, then it can be mathematically demonstrated that the money which must at last satisfy that debt — if it ever is satisfied — has paid the tax. If all the property in the State could be assessed at the same moment, it would be clear that the assessment of a credit would be an effort to assign to it a value which had already been assessed. If a debtor has a thousand dollars and is assessed for it, and a creditor holding a note for the thousand dollars is assessed for that, and if the next day after the assessment the debtor pays over that thousand dollars to th'e creditor and gets his own note, it is clear that this same value has beer twice taxed, because the debtor has given up his thousand dollars, and that which he received being his own note, is certainly not taxable property m his hands and can never afterward be assessed. When the debtor pays his deot he does not destroy any portion of the taxable property of the State; the aggregate of real values remains the same. These concluding illustrations are but parapnrases of language which has been used in judicial decisions. If West Virginia debtors borrowed only from West Virginia creditors, and West Virginia creditors loaned only to West Virginia debtors, the ag- gregate of the debts would be precisely equal to the aggregate of the credits. The one would cancel and wipe out the other. There would remain only the tangible and real property, that which in another sense is the only real property. , Whiie we are sensible that these reasons and principles logically fol- lowed out would lead to results still more in advance of present methods, those other results need not be discussed here. As we have said, we are not recommending the adoption at this time of the plan of not assessing in- tangible property, as we have no reason to believe that such a plan would be supported by public sentiment and we feel that with respect to legisla- tion on the subject of taxes it is particularly true that a law which has not behind it the great body of public sentiment of the State would not be wise or practical. Our reasons for stating these views at present are that they may receive such consideration as they may be thought worthy of in the future, and that the suggestion of them may at this time serve two purposes. One of these is, to point out that to tax credits without permitting deduction for debts would be a step, not only wrong in principle and hurtful to the best interests of the State, but a step in retreat from the position now occupied 28 The Fi>;al Report of the [W. Va. on that subject, far as that is behind the true one. The second way in which these suggestions may properly have some good effect is this: While what has been said on the subject is to some extent supported by experi- ence elsewhere, nothing practical has been done in this State which would throw any light upon the truth or falsity of the views which have been stated. If there be any way in which an experiment may be made of this plan, even for a short time, and within a limited area, and so guarded that it could not cause any serious injury in case it should turn out that the plan was not the true one, we think it would be worth while to try such an experiment. The opportunity would be afforded for such an experiment if the constitution should be so amended as to permit any municipal corpo- ration, by the permission of the legislature, and by a majority vote of its citizens to modify the system of assessing and taxing all kinds of prop- erty, so as to exempt 'any particular class of property from taxation. If a majority of the voters of any town were persuaded that it was proper to try such a plan it might be done and if it proved harmful in the judg- ment of either the legislature or the town it could be stopped. Certainly we have not all the knowledge with respect to methods of taxation which it would be well to have, and an experiment of this sort would supply us with some facts which would be important as well as interesting. Such a method would also permit any town which desired to encourage any par- ticular branch of industry by exempting it from taxation to do so, and thus to profit say by an increase in manufacturing industries such as un- der a policy of tnis sort has taken place in cities like Baltimore and Phila- delphia. What has been said suggests the propriety of limiting the exemption of credits and investments from taxation to such credits and investments as are located in West Virginia in every respect. The policy of our Legisla- ture ought to be to encourage ihe investment in our State of the moneyed capital owned in West Virginia; the application of it to the development of our own resources. If the money is to be used elsewhere, and West Virginia is to derive no benefit from it, one of the strong reasons for ex- empting it from taxation fails, and in such case we think it should be as- sessed here as other property; but where it is used in this State for the de- velopment and creation of tangible property, which goes upon the tax list, we conceive that it renders the State a far greater service than it could do even if it were all placed upon the tax list and fully assessed and ai* taxes paid upon it. The views entertained by us on this subject, tempered by the improba- bility that they can be carried into effect at this time, have not prevented us from making such efforts as we can to amend the methods and ma- chinery of the present system so as to make it more effective as long as it may be maintained. Many such amendments will be found in the drafts of bills herewith submitted. We have not by any means suggested all of these whicn have occurred to us or been mentioned to us by others. There are a numoer of methods, such as declaring notes to be invalid unless listed and stamped by the assessor, or compelling all deposits in bank to be listed by means of inquisitorial methods and threatening forfeitures. We have been unable to recommend such methods as these, because it was 1902.J West Virginia Tax Commission. 29 clear to us in the flrtt place that even they would not obtain a disclosure of such property; in the second place that it would drive much of it from the State and prooably reduce the amount now on the assessment books, and in the third place, that -t would tend to keep out of the State the cap- ital so much needed for development which, even when made in moderate measure, will prouuce infinitely more in the way of taxes than could be •expected from the assessment of all credits and investments owned in the State. It is impossible under present conditions and under the limitations im- posed by the constitution, as it is commonly interpreted, to take that •course which to the Commission seems proper, although it be right in it- seli and free from inconvenience in its operation. Until that course can be pursued it has" been thought best to retain the present partial and unsatisfactory system of deductions, extending it, how- •ever, so as to give the like right of deduction to che owner of tangible per- sonal property. The difficulty in extending this right of deduction so that debts may be subtracted from the value of lands will be appreciated when it is remembered what a large part of the lands of the State, and, indeed, what a considerable percentage of its improved lands are owned by non-residents, who would have the right under such an extension of the system to deduct from the value of the lands ownea by them in this State any sums, however large, which they might owe to others, also residing out of this State, debts which in the nature of things cannot be assessed in this State to the holders of them. Until all assessments of intangi- ble property can be abolished and all deductions of every kind abol- ished, it is necessary so to limit the operation of deductions as now al- lowed as to make sure, as far as possible, that deductions are to be allowed only of debts which are in themselves assessed. But the members of the Commission without exception feel that if the ■effort to tax intangible property is to be maintained it would be wise and proper to give to the owner of tangible personalty the same right to de- duct his debts from the valuation »f his property as is enjoyed by the owner of credits. This would afford a measure of relief to many land owners who are indebted. The propriety of proposing an amendment to that effect was seriously considered, and such an amendment was pre- pared. The only difference of opinion was whether such a measure would "be regarded as constitutional by the courts. Such doubts were enter- tained on that question as to make it impossible for the Commission as a whole to give its unreserved approval to the measure. But its justice is so manifest as to warrant the Commission in submitting the draft of the section as it was prepared with the purpose of permitting the deduc- tions of debts from tangible personalty, in order that the Legislature may liave the question clearly presented to it and may in its wisdom deter- mine whether or not the right to deduct debts shall be further extended. That draft of the section will be found appended to Draft C in the Appen- dix. It is thought that no considerations of expediency can outweigh the justice which calls for the extension so proposed, at least while credits 30 The Final Report of the [W. Va. continue to be taxed, and that if the provisions of the present constitution are thought to interfere with a provision so salutary, the Legislature will find in that fact an additional reason for so amending that instrument as to permit something more like justice to be done in this respect. In order to carry out still further the purpose of confining deductions to such debts as are themselves assessed it has seemed well to provide that a debtor who wishes to have his indebtedness deducted from his personalty shall make a complete list of such indebtedness, showing the nature of each item of it, ana by whom it is held. These lists of in- debtedness it is not intended shall be made public, except as the necessities of litigation may require, but they will be made known only to the assess- ing officers of the State and the persons named in such lists as creditors. The opportunity will therefore be furnished in every case to assess to the creditor that debt for which the debtor demands a deduction. This, of course, is an inconvenient, incomplete and roundabout method of reaching the same result which would be reached by wiping out all deductions and all assessments of intangible property. The several sections of chapter twenty-nine relating to this subject have been amended and recast in a draft for the re-enactment of that chapter, which appears in the appendix to this report as Draft C. THE COMPARATIVE AMOUNT OF TANGIBLE AND INTANGIBLE PROPERTY. The preliminary report of the Commission pointed out the difficulty of ascertaining the amount of each of these classes of personal property which is reported for assessment. Under the present law as to the assess- ment of individuals, the distinction is perhaps clearly enough drawn be- tween their tangible and intangible property. But when we come to the personalty of corporations and firms, by which so large a portion of per- sonal property is owned, we find that the method of making the returns prescribed by law, aggravated by the misapprehensions of assessors and tax payers, makes it practically impossible to. say how much of each class is returned for taxation. In the bill which is submitted herewith and made Draft C 1 of the appendix, an effort is made to require each tax payer to list separately his personalty of these various classes, so that better means may be provided to ascertain the total amount of each of them which is subject to taxation. As we have elsewhere indicated, we do not think that this, or indeed any method which may be suggested will be sufficient to bring about anything like a full and complete assessment of intangible property, so called. It is, however, a step somewhat in that direction, and one which will at least afford a clearer and more distinct view of the results of the effort to tax this class of property. ADDITIONAL LICENSE TAXES. Draft A 1 amending Chapter 32 of the Code, requires some additional licenses, as follows: 1902.] West Vibginia Tax Commission. 31 First: Upon the right to practice law, medicine, dentistry, embalming, and acting as a registered pharmacist. Second: Upon the right to sell tobacco in any form at retail. The tax in each of the above named cases, it is proposed to fix at $10.00. Third: The right to carry on a trust company or bank, or the business of a banker, in which case the proposed tax is $50. This tax upon banks ,and trust companies is to be in addition to all other taxes paid under any other provision of Chapter 32 or under any other law. As the several pro- fessions above specified are protected by law, so that only certain persons may engage in the practice thereof, it is thought that a license tax is not unreasonable, and for that reason the same has been provided for. The tax upon sale ai retail of manufactured tobacco in its various forms may be justified, it is thought, on the same grounds as the tax upon the sale of spirituous and other intoxicating liquors. The business of banking now carried on by the trust companies, and at times by private individuals, as well as by incorporated banks, is of such a nature and of such public interest, that it is thought a small tax upon that business is warranted. It may be that under this provision as to banks and trust companies, no license tax can oe imposed upon national banks. Those banks, however, have other additional burdens and expenses under the United States law, to which State banks are not subject, and equal at least to the tax to be imposed upon the State banks under the pro- posed Act. The levying of this additional tax will, therefore, not place the State banks or trust companies at a disadvantage in competing with National banks. A license tax upon any individual or natural person de- siring to engage in a banking business cannot, it seems to us, be deemed unreasonable. INCREASE AND CHANGE IN CERTAIN LICENSE TAXES. Fibst: Liquor licenses. The tax upon a license to sell spirituous and other intoxicating drinks, either at wholesale or retail, is increased from 1350.00 to $500.00 in all cases. Second: Distilleries and Breweries. The minimum tax proposed in these cases is $500.00 with an additional tax of $100.00 for every 100 bar- rels of spirituous liquors or fractional part thereof, produced in excess of 1,000 barrels, in the case of a distillery; and an additional tax of $100.00 on every additional 1,000 barrels or fractional part thereof over 5,000 bar- rels, in the case of a brewery. It is made plain by the draft of this bill that this tax upon the right to distil and brew confers the right to sell the product at the brewery or distillery, without the payment of the license tax for the right to sell spirituous liquors, wine, porter, ale or beer, or any drink of that nature, but that such vendor's license is required for every other place from which delivery to the purchaser is made. Third: Hotel and restaurant licenses. A straight tax of SJ.0.00 is pro- posed on all restaurants, and the same amount is proposed as a license tax 32 The Pinal Repoet of the [W. Va. for all hotels, where the assessed value of the property does not exceed $2,000.00, and one-half of one per cent on the assessed value of the property used or occupied for that purpose, where the assessed value is over $2,000. Under the existing law, the rate of tax for hotels is based upon the an- nual rental value of the property occupied. It is evident that the State now loses a considerable amount of revenue, which it should derive from this source. Jn the majority of instances, probably, the property in which the business is carried on belongs to the proprietor of the hotel, and the rental value is very easily stated as much less than it should be. In all cases too much room is left for difference of opinion and for the evasion of a proper tax. It was thought best, therefore, to base the tax upon the as- sessed value of the property, which can always be ascertained with abso- lute certainty. LICENSE TO MINE COAL. in order to relieve property from taxes for .state purposes, and to raise the necessary revenues for the State, it was found necessary by the Com- mission to provide for additional license taxes. It was thought there were reasons for placing a very light tax upon the right to mine coal for sale. It was also thought that such a tax will be generally recognized as Just and based on sufficient grounds. Some of the reasons to justify this tax are as follows: First: The nature of this business is such, that the State has felt called upon to incur a very considerable annual expense, in order that the ousi- ness may be carried on with profit to the operators, and with comparative safety to the miners. To this end a law has been passed in the interest of this business. Mine inspectors are appointed, and salaries and expenses are paid by the State. Second: Three miners' hospitals have been established, and buildings erected in mining districts of the State, primarily for the purpose of car- ing for, and treating persons, principally miners, who may be injured in and about the operations oi the mines. The expense of maintaining these hospitals is very considerable every year. Thied: The State at very considerable expense maintains its militia or national guard. It may be said that in almost every case where it is found necessary to call out this guard for the preservation of the domestic peace and for the protection of property, it is owing to disturbances in the min- ing regions of the State, growing out of difficulties or disputes between the operators of the mines and those in their employ. Fourth: Investigation shows that the criminal charges are much la.-ger in counties where large mining operations are carried on, than in other counties. This results, it is believed, from the large influx into such coun- ties of men to work in the mines. Fifth: It will be admitted, that miners and others employed in and about the mines, pay but very little tax, either into the State, or county treasury; and that very often the operators or owners of the mines reside in other States, and pay little or no taxes in this State. The nurhber of 1902.] West Virginia Tax Commission. 33 children in mining communities is generally large, in proportion to the population. 'For work in the mines, large numbers of laborers, many of them illiterate, are brought in by the operators, and the burden of educa- ting the young is thrown upon the State, and the community. The opera- tors and owners of mines have a special interest in the education of these young people, and being responsible for their being in the State, it is thought not unjust, partly in consideration of this fact, that the small tax should be laid. The tax proposed is very light, being one-third of a cent per ton. This cannot be burdensome on the mine owners, and yet with other additional taxes provided for, it is believed it will be sufficient to provide the nec- essary State revenues. It is estimated that the amount derived from this tax will not more than equal the expenses incurred by the State for the special protection and encouragement of its mining interests. The provision for this tax has been inserted in Chapter 32 of the Code, relating to licenses, -and it will be found .in Draft A 1, included in the Appendix to this report. It is desirable that this, like all other license taxes, shall be paid in advance. The difficulty of requiring this arises from the fact that the annual production of a mine cannot be ascertained definitely until the end of the year. To meet this difficulty, it is pro- vided that the owner or operator shall, when applying for a license, make a statement under oath of the estimated production of the mine for the period for which the license is asked. This statement is to be con- sidered by the assessor along with such other reliable information as he can obtain, in estimating the probable production during the period aforesaid, and the tax is to be based upon the assessor's estimate of the production. The owner or operator is to be required to keep an accurate record of the production of every mine, make sworn return thereof, and at the end of the license period, the tax is to be based upon the actual production to be ascertained by the assessor, who for the purpose is to take into consideration the sworn return and such other reliable informa- tion as he can obtain. If too much has been paid, the excess is to be re- funded from the State treasury. If the amount paid is not sufficient, the deficiency is to be made up by the operator, and no further license is to be granted him until such deficiency is paid. It is thought this plan will be efficient. LICENSE TO PRODUCE OIL OR GAS. Some of the same reasons which have been suggested in favor of the proposition to impose a license tax on the business of producing coal, apply more or less directly to the production of oil or gas. There are some other reasons which apply with even more force in favor of some such system of taxation in the case of oil or gas. Even if the plan of assessing real estate annually be adopted, it is manifest that in the case of lands which are especially valuable because of large production of these things, it will be difficult, if not impossible, to obtain anything like a full valuation. Such a valuation would depend necessarily on 34 The Final Report of the [W. Va. the prospective value of the realty, and that could not be accurately esti- mated. The natural tendency would be to give the tax payer the benefit of the doubt and to make the valuation low. The oil and gas so produced is immediately consumed, a very large proportion of it being transported out of the State, and nothing of it re- mains for assessment on any given day of the year. Operations upon land for the production of oil or gas injure its value for other purposes and so reduce the amount at which it will be assessed, after production has ceased. Considerations such as these suggest the requirement of a license for carrying on the business of producing oil or gas, and the imposition of a tax upon such license which will be practically equivalent to that im- posed upon the license for carrying on the business of mining coal. Ac- cording to the best information the Commission has been able to obtain, this amount would be in the neighborhood of one-half cent per barrel, and that amount is suggested in the draft of the bill herewith submitted which bears upon this question. For like reasons a tax upon a license for carrying on the business of producing natural gas is suggested at one cent and one-third per hundred thousand feet cubic. Necessarily the imposition of such a tax with respect to products of this nature is surrounded with more difficulties even than those which exist in the case of coal. The presence of the latter in a given piece of land is known, although the amount which is to be produced during the coming year cannot be foretold. In the case of oil or gas, however, the amount produced does not depend on the will or efforts of the operator. Much money is expended in drilling wells which produce nothing. In the bill prepared by it the Commission has made the attempt so to modify the method employed with regard to the coal license as not to in- terfere with enorts to produce oil or gas, but to require the procurement of the license only after production in some quantity is assured. Even in such a case the estimate of production for the remainder of the tax year is necessarily much more uncertain than in the case of coal. Still some estimate can be made and payment made accordingly, as a prerequi- site to the license, and at the end of the year when the true amount can be ascertained, additional payment may be made by the operator, or any overpayment may be refunded by the State. Objections to this method of taxing are apparent, and have received consideration by the Commission. Other -methods nave been suggested. One which would commend itsen to the Commission would be a tax upon the gross receipts of corporations engaged in the kinds of business here referred to, but under the State constitution such taxes must be paid into the permanent or invested school fund, so that they would not serve the present purpose of the Commission, which is to devise laws which will produce additional revenues for the current expenses of the State and the present annual contribution of the State to the support of schools. The method which is here suggested is that which, everything consid- ered, appears to the Commission best calculated to reach the desired end. 1902.] West Virginia Tax Commission. 35 It would only be natural if those likely to be affected by the imposition of such tax should be disposed to resist it. It will be impossible for them, however, to say that the amount of tax here suggested would constitute any serious burden upon those engaged in the development of the re- sources of the State by carrying on these industries. It is thought that any objection which may come from such persons would be based largely upon the apprehension that a small tax of this sort would be but an enter- ing wedge, and that the legislature would hereafter be tempted when funds might be needed for the purposes of the State to increase this rate of taxation. The Commission do not think that under any circum- stances any larger tax than that now suggested should be placed upon li- censes of this kind, and think it would be well that such assurances as are in the power of the legislature should be given that no such increase will be attempted, and further, that it would be well and of course more effective if a guaranty against such an increase should be expressed in the constitution of the State. AUTHORITY OF MINE INSPECTOR OVER OIL AND GAS WELLS. The reasons which have justified the appointment of a mine inspector and assistants with jurisdiction relating to the production of coal, seem to justify conferring like authority upon those officers with respect to the production of oil and gas. There can be no question that the pro- duction of these great elements of our natural wealth has been attended with waste. More wells have been drilled for oil even where it was reasonably believed to exist than were necessary / to its full production. This, of course, was due to the desire of competing operators to obtain, each for himself, all that could be extracted by wells drilled within his lines. It is not suggested that the State would have authority to prevent any operator from wasting his money if he so desired, but it is thought that the attention of a suitable officer of the State, if he had authority only to advise, might result in the adoption of some method by which conference between such competing operators might be brought about and money saved to them in operating, some part of which the State might fairly claim as taxes upon license for such operations. With respect to natural gas the conditions have been much worse. There has been an absolute and almost criminal waste in permitting nat- ural gas to be discharged in the air, either because there was no con- venient market for it at the time or because it was desirable to get rid of the gas in the hope that the production of oil would follow it. Some authentic record should be made from time to time of the opera- tion for oil and gas and of its production. That record might well be prepared by the mine inspector. It might be of use in connection with the imposition of license taxes on this production as proposed by this report. This subject is one with which the Commission is not so acquainted as to justify it in attempting to prepare a bill which would cover the features which have been mentioned. It has been thought advisable to bring this matter to the attention of the legislature so that if the suggestion be of any value, that body in its wisdom may take the proper steps to give it effect. 36 The Final Report op the [W. Va. THE TAXATION OF BANKS. With the preliminary report of the commission was filed a table show- ing the property of most of the State banks as the same was returned for taxation, and also the assets and liabilities of the same banks as they appear from the reports of the State Commissioner of Banking. At that time, however, the table could not be made complete inasmuch as the data respecting national banks were not immediately available and the returns of some of the State banks for taxation had not come to hand. This information has since been procured, and we now submit herewith a table containing an approximately complete statement of these matters. COMPARATIVE STATEMENT OF REPORTS MADE TO THE COMMISSIONER OF BANKING AND ASSESSMENTS FOR TAXATION OF WEST VIRGINIA STATE BANKS FOR THE YEAR /go/. THE Counties. Barbour Barbour Berkeley Braxton Cabell Calhoun Doddridge.. Doddridge.... Gilmer Greenbrier... Greenbrier... Greenbrier... Hampshire.. Harrison Harrison Harrison Harrison Harrison Jackson Jaokson Jackson Jackson Jefferson Jefferson Jefferson Jefferson Kanawha.... Kanawha.... Lewis Logan Marion Marion. Marion Marion Marion Marion Marion Marshall Mai shall Marshall Marshall Marshall Mercer Mercer Mercer. Mercer Mineral Mineral Mingo Monongalia. Monongalia Monroe Monroe Morgan McDowell.... Nicholas Ohio Ohio Ohio Ohio Ohio Ohio Ohio Ohio Ohio Ohio Ohio Ohio Ohio Pendleton.... Preston Preston Pleasants Pocahontas. Pocahontas . Raleigh Randolph ... Randolph ... Ritchie Ritchie Ritchie Ritchie Ritchie Ritchie Roane Roane Summers Taylor Taylor Tucker Tyler Tyler Upshur Wayne Wetzel Wetzel Wetzel Wetzel Wirt Wood Wood Wood Name and Location of Bank. Citizens Bank of Belington The Tygarts Valley Bank, Philippi Merchants and Farmers Bank, Martinsburg The Sutton Bank, Sutton Union Savings Bank & Trust Co., Huntington Calhoun County Bank, Grantsvillt:, Doddridge County Bank, West Union West Union Bank, West Union Gilmer County Bank, Glenville Bank of Greenbrier, Lewisburg Bank of Lewisburg, Lewisburg Citizens Bank, Ronceverte ... Bank of Romney, Romney West Virginia Bank, Clarksburg Peoples Bank & Trust Co., Clarksburg The Salem Bank, Salem Merchants and Producers Bank, Salem Farmers Bank, Shinnston Bank of Ravenswood, Ravenswood Jackson County Bank, Ravenswood Bank of Ripley, Ripley Valley Bank, Ripley Bank of Charles Town, Charles Town. Citizens Bank, Charles Town Bank of Harpers Ferry, Harpers Ferry Jefferson Savings Bank. Shepherdstown Kanawha Valley Bank, Charleston Bank of St. Albans, St. Albans Citizens Bank of Weston, Weston Guyan Valley Bank, Logan Farmers and Merchants Bank, Amos Bank of Fairmont, Fairmont Home Savings Bank, Fairmont Peoples Bank, Fairmont Bank of Farmington, Farmington Bank of Mannington, Manning ton Exchange Bank of Mannington, Mannington Bank of Benwood, Benwood Bank of Cameron, Cameron Citizens Bank of Cameron, Cameron Farmers and Mechanics Bank, Moundsville Marshal County Bank, Moundsville Citizeus Bank of Blueiield, Bluefleld State Bank of Bluefleld, Bluefleld Bank of Bramwell, Bramwell Princeton Banking Co., Princeton Keyser Bank, Keyser Peoples Bank, Keyser Bank of Williamson, Williamson Bank of Monongahela Valley, Morgan town Farmers and Mechanics Bank, Morgantown Greenbrier Valley Bank, Alderson.. Bank of Union, Union Bank of Berkeley SpriDgs, Berkeley Springs McDowell County Bank, Welch Nicholas County Bank, Summersvitle Bank of the Ohio Valley, Wheeling Bank of Wheeling, Wheeling Center Wheeling Savings Bank, Wheeling City Bank of Wheeling, Wheeling Commercial Bank, Wheeling Dollar Savings Bank, Wheeling German Bank of Wheeling, Wheeling German ^ Dollar Savings Bank, Wheeling Mutual Savings Bank, Wheeling Peoples Bank, Wheeling South Side Bank, Wheeling Wheeling Title and Trust Co., Wheeling Quarter Savings Bank, Wheeling Farmers Bank, Pendleton, Franklin Bank of Kingwood, Kingwood Terra Alta Bank, Terra Alta Pleasants County Bank, St. Marys Bank of Marlinton, Marlinton Pocahontas Bank, Marlinton Bank of Raleigh, Beckley Trust Co. of West Va., Elkins Beverly Bank, Beverly \ Bank of Cairo, Cairo Auburn Exchange Bank, Auburn Peoples Bank, Harrisville Ritchie County Bank, Harrisville Citizens Bank, Pennsboro Farmers and Merchants Bank, Pennsboro Bank of Spencer, Spencer Roane County Bank, Spencer Bank of Summers, Hinton Grafton Bank, Grafton Merchants and Mechanics Savings Bank, Grafton.. Tucker County Bank, Parsons Bank of Middlebourne, Middlebourne Tyler County Bank, Sistersville Buckhannon Bank, Buckhannon '. Kenova Land and Trust Co., Kenova Bank of Littleton, Littleton New Martinsville Bank, New Martinsville Wetzel County Bank, New Martinsville Bank of Smithfield, Smithfleld Wirt County Bank, Elizabeth Central Bank and Security Co., Parkersburg Citizens Trust and Guarantee Co., Parkersburg Wood County Bank, Parkersburg Banking House, Furniture & Real Es- tate given to Com. of Banking. Real Estate Assessed for Taxation. Total.. 2,575 3,000 5,751 3.512 2,800 1.616 20,170 7,500 1 ,052 20.400 22,002 11,830 700 800 6,205 0,120 1,370 1,413 4,600 4,630 none 3,-107 0,575 158 993 1,875 179,218 1,413 11,039 22; 12,002 3,914 20,100 17,232 Not 30,000 6,859 361 700 2,525 7,499 8,000 15,000 712 16,000 17,500 3,587 5,591 14,223 738 4,000 4,373 3,420 2,174 1,280 35,158 35 000 Not 100,000 46,250 40,000 134,657 25,650 66,503 47,841 18.551 50,350 Not 7,56 16,795 7,096 7,018 3,100 2 884 Not 2,804 411 6. 90S 1,606 1,757 3,300 640 2,892 3,840 1,225 4,300 312 21,775 2,587 3,000 8,500 5,634 1.214 1,' 16,916 13,749 7,227 1,000 Not 6,521 5,250 ,313,099 100 1,500 450 1 200 none non- 1,700 4,000 nont 8,600 11,000 5 106 none nont none 2,040 none none 2.250 1,200 n< n< 760 2,850 nont nont noin 48,770 none 5,000 none 2,800 none none 5,000 doing busi 5,500 none none none none 1 ,500 2,000 10,000 none 6,750 7,200 none noue none none 2,000 none none 300 none 9,600 18,460 doing busi 53,800 15,700 7,900 40,400 none 37.800 22,750 none 38,500 doing busi 8,500 none none 625 none none doing busi none none 1,225 none 150 1,100 none none 1,060 none 1400 none 9,000 none 300 5,325 900 580 none 5,050 3,012 1,900 none doing 'busi none none $425,173 Capital given to Com of Banking. Surplus given to Com. of Banking. Undivided profits to Com of Banking. I 7,500 50,000 34.350 25,300 3' 1,090 2,500 49,200 50.0! 22,750 25,001 40,000 25,000 24,000 57,000 50,000 30,000 8 901 12,5' ( 25,000 10,000 25,000 25 000 50,001 15,020 ill. 520 23.2-0 150 001 2.500 1 5 ,0i o 8,880 16,760 100.000 '.'5.IH0 30,000 ness at 25,000 50,000 19 5 5 25,1 '00 2.500 32,800 35,000 25.000 30,000 100,000 27,201 50,000 50,000 23,030 110,000 25,000 30,000 44,900 20,500 25,000 2,500 175,000 200,000 ness at tiro 150,000 100.000 100,000 80,000 50,000 none 100,000 25,000 100,000 ness at tim 25,000 71,900 9,100 25,000 23,0511 15,180 at 151,905 5,000 9,600 5,000 19,050 35,000 2.500 4,850 25.100 35,980 27,800 50,000 50,000 6,250 25,000 50,0110 40,000 10,850 6,525 25,000 35,000 9,750 3,400 ness at 243,600 80,000 4,29' o.ooo 22,45 p 4.000 8,57 ■10,000 8. 9-; 2.11 1 1 ,954 1 .054 7,501 5,205 8,511. 200,000 ness $4,071,566 10.001 19,214 of 13,615 35,01 100.001' 6,000 2,082 3,050 20 01X1 15,000 12,000 40,100 15,000 of assess 40,000 40,000 40.000 220,000 4,000 8,200 45,000 18,000 470 assess 10,000 10,500 of 15,000 2,556 783 time of 1,500 7,000 5,000 11,000 7,500 19,247 12,500 5,000 25,000 12,297 17,022 33,542 time of 3,000 25,000 $1,326,753 U. S. Bonds Reported to Com. of Banking. 4,738 1 ,950 1 ,073 3,401 44 73i : 22,877 1 ,758 80 374 0,274 50' 1 ,90; 3 120 2,391' "268 3,332 2,9 2 23, 44,95 72 1 ,13: 3,484 3,588 63,634 1 .658 10.467 issf ssment 156 T3.397 2 048 775 2 296 112 5,000 127 67,030 15,652 14,0' 3,243 1,550 35,551 30,099 2,967 2,114 1 ,369 4,010 1 ,591 9.705 14,967 '30,763 11.682 17,560 4 00; 3,025 344 2,373 1,896 9,294 ment 18,222 5,150 11,118 8,343 3,241 2,159 assessment 3.453 2,498 6,160 387 0,865 5,688 4,279 3 ,632 524 399 861 6,123 16,467 1,659 1,531 27,967 167 903 189 708 846 2,315 2,580 assessment 14,508 4.962 $682,328 10,800 56,000 102,200 56,000 38,403 13,000 76,000 35,880 50,000 $442,083 Personal Property Assessed for Taxation. COMPARATIVE STATEMENT OF REPORTS MADE TO THE COMPTROLLER OF THE CURRENCY, AND ASSESSMENTS FOR TAXATION OF THE U. S. NATIONAL BANKS OF W. VA. FOR THE YEAR /oo/. Counties. Name and ^Location of Bank. Citizens National, Martinsburg National, Martinsburg Wellsburg National, Wellsburg 1st National, Huntington Huntington National, Huntington Fayetteville National, Fayetteville Montgomery National, Montgomery 1st National, Glenville 1st National, Ronceverte South Branch Valley, Moorefield Merchants National of W. Va., Clarksburg Traders National, Clarksburg 1st National Bank of Jefferson, Charles Town . Charleston National, Charleston Citizens National, Charleston Kanawha National, Charleston National Exchange, Weston 1st National, Fairmont 1st National, Mannington 1st National, Moundsville Merchants National, Pt. Pleasant Point Pleasant National, Pt. Pleasant 1st National, Bluefield 1st National, Piedmont Davis National, Piedmont Second National, Morgantown Citizens National, Morgantown 1st National, Alderson National Bank of West Va., Wheeling National Exchange, Wheeling 1st National, St. Marys Elkins National. Elkins 1st National. Hinton 1st National, Grafton National, Davis : 1st National, Friendly 1st National, Sistersville Farmers and Producers National, Sistersville... Traders National, Buckhannon 1st National, Ceredo 1st National, New Martinsville 1st National. Parkersburg Second National, Parkersburg Citizens National, Parkersburg Farmers & Mechanics National, Parkersburg.. Parkersburg National, Parkersburg .... Banking House Real Capital Surplus , as given ' to Comp- troller. Undivided U. S. bonds Personal Furniture Estate stock Profits as reported Property & Real Es- Assessed given to as given to to Comp- Assessed tate given for Comp- Comp- troller. for to Comp- troller. Taxation. troller. troller. Taxation. $ 41,535 $ 18,480 8 100,000 t 5,500 $ 2,426 * 25,000 8 62,000 12,000 5,800 100,000 30,000 14,992 61,400 118,310 2.735 1,665 100,000 20,000 6,722 25,000 47,500 37,547 14,450 200,000 40,000 51,457 52,500 100,000 34,715 15,650 100,000 20,000 14.977 100,000 30,000 700 3,990 25,000 2,500 1,095 25,000 none 90C 3,118 none 25,000 31,500 1,270 2,074 17,000 10,000 8,500 none 1,074 5,600 4,136 none 30,000 10,000 3,922 30,000 26,000 22,130 3,100 55,000 21,000 5,783 55,000 none 30,00( 16,500 100,000 20,122 4,448 201,900 2,000 16,177 1,500 85,000 30,000 8,546 85,000 12,460 4« none 50,000 20,000 8,590 50,000 50,000 16,001 2,350 300,000 40,000 28,999 450,000 75,000 58,22: 13,510 125,000 15,000 9,672 31,250 30,000 26.25C 6,750 100.000 27,500 8,150 63,500 30,000 3.40C none 60,000 20,000 3,198 60,000 50,000 53.00C 17,600 100,000 21.000 95,546 152,000 53,000 17,50C 7,800 60,000 12,000 4,307 60,000 32,398 3,371 none 50,000 4,417 248 15,000 none 9,89i 5.00C 50,000 10,000 26,170 58,500 50,000 1,96' none 25,000 18 173 17,250 8,750 25,001 10.00C 100,000 25,000 39,071 25,000 none 10,762 3.00C 50,000 50,000 23,038 17,600 97,000 5,001 3.56C 50,000 50,000 32,604 15,000 95,040 27,33* 5.80C 80,000 16,000 2,576 60,500 none 5,481 none 50,000 12,500 2,957 50.000 8,345 13,92- 31,93! - 5.20C 25,000 481 25,000 50,000 14,960 170,000 18,200 200,000 40,000 20,443 110,001 41,120 200,000 95,000 12,048 332,100 40,800 19,71 700 50,000 2,000 1,725 25,000 50,000 17,56; 14,180 50,000 14,000 15,824 12,500 27,000 2,05 none 50,000 405 3,226 50,000 none 37,99* 13,500 85,000 60,000 59,501 30,000 59,740 22,50 12,155 50,000 10,000 20,513 12,500 27,000 3,30; 25,000 75S 25,000 157,500 18,90( 1 7,700 100,000 14,000 5,933 37,440 15,00 7,200 100,000 30,000 7,505 150,000 53,210 9,25: ! 2,200 50,000 10,000 5,542 25,000 26,380 12,00 450 50,000 3,800 2,371 12,500 12,930 13,67! 350 50,000 2,000 2,023 50,000 33.333 62,09 16,725 250,000 120,000 17,409 358,000 153,250 14,58; 5,610 156,000 40,000 16,155 209,000 49,500 76,60( 27,900 100,000 130,000 16,385 100,000 59,635 27,20! > 7,810 100,000 4,000 3,119 100,000 25,350 21,5CH 1 5,840 150,000 100,000 11,812 150,000 : 84,455 8 996.04' 1 $ 346,453 $ 4,042,500 1,203,362 $ 628,781 8 3,687,500 S 1,911,316 1902.] West Virginia Tax Commission. 43 The publicity with respect to the assets of banks which grows out of the statements of their condition published from time to time under the "re- quirements' of law, makes it possible for the public to ascertain their taxable property with an accuracy which is not possible in the case of other persons or corporations. The material is thus at hand for testing the truth of the return made by any bank for taxation. In one sense this is unfair to the banks when we consider the fact that the property of hardly any one else except estates in the course of administration is assessed at its value, real estate and tangible personal property escaping largely by reason of undervaluation, and a large percentage of intangible personalty escaping altogether. It would seem, however, that this injustice to the banks is to be remedied, not by as- sessing their property at less than the value which their own reports disclose, but by efforts toward compelling the assessment of all other property at its full value. The present law seems clear enough as to the method by which the property of banks as well as other corporations is to be ascertained for the purpose of taxation. Practically speaking, however, the adminis- tration of this law differs very much with respect to different banks. Complaint is made of inability to understand its provisions in some cases. Whatever validity this excuse may have, it occurs to the Commission that it may be removed by providing in effect that the bank shall make its return for taxation in substantially the same manner as under stat- utory requirements the national banks are now reporting, their assets and liabilities to the comptroller of the currency of the United States, and the State banks are now making like reports to the State Commissioner of Banking. In Draft C 1 in the appendix hereto a new section has been introduced relating particularly to the taxation of banks. In framing it heed has been given to the provisions of the United States law restricting the right to tax the property of national banks. Under that law the bank may not be taxed directly, but the shares of its stock may be assessed to the holders at the place where the bank is located, and the bank may be compelled to pay the taxes thereon. This method of assess- ment is recognized in the section as prepared, but at the same time an alternative method of assessment is provided, which may be followed at the option of the bank, and which it is believed will be followed by all the National as wen as State banks, inasmuch as it will be plainly to their advantage to do so. If that be the case all banks, national and State, will be assessed in the same manner as other corporations, that is, the property of the corporation will be assessed to it, the tax paid by it, and the certificates of stock therein, merely representing shares of prop- erty which has paid taxes, will not be assessed for taxation. RAILROAD TAXATION. There has been but little complaint with respect to taxes on railroads. What there has been relates to the amount at which railroad property is assessed, and not to the method now provided by law for making such assessment. Under these circumstances members of the Commission have not felt warranted in proposing any other plan of assessing railroads which may have occurred to them. 44 The Final Report of the [W. Va. The attention of the Commission has been called, however, to some de- fects in the existing law and to some inconveniences in its practical ad- ministration. As now provided, property which is used for railroad pur- poses is to be assessed by the board of public works, while any property owned by railroad companies which is not immediately used for such purposes is to be assessed by local assessors as in the case of other prop- erty. As it has been thought that the present law does not sufficiently secure the making of full reports from all companies which ought to re- port, amendments have been suggested to the law which are intended to have that effect. This is in line with the view held by the Commission that all real property in the State not strictly public should appear upon tne land books or upon the books of the board of public works, no mat- ter by what body it is to be assessed or whether it is to be assessed at all. There ought to be a complete record of such real estate, and even in cases where it is exempc from taxation, that result ought to be ac- complished, not by leaving the property off the books, but by not ex- tending the taxes against it. Explicit provision has also been made for subjecting street railroad companies to assessment in the same manner as other railroad companies. These street railroads, most of which now operate by electricity, are no longer local in their character. They extend, some of them, through several counties, severaL of them into two States, and hardly, any of them is confined to one county. They seem to come naturally into the same class as other railroads. In the past some doubt has been ex- pressed whetner such companies should be assessed by the board of public works or by the local authorities. There should be a clear provision one way or the other, and that which is found in the bill referred to expresses the view entertained by the Commission. CAR LINES AND PIPE LINES. There are some corporations and other owners of car lines, such as sleeping car lines, fast freight lines, etc., and also of pipe lines for the transportation of oil and gas, which have to some extent escaped tax- ation, and for the assessment of which there is no adequate provision in the present law. As these lines are usually engaged in inter-state business the authority of the State to tax them is to some extent limited. It might be that the fairest way to tax companies of this sort would be by a moderate tax upon their gross receipts on - business within the State. Accoraing to the constitution, however, as it now is, any such taxes would go into the permanent school fund and would not inure to the benefit of the State treasury. Under these conditions, the method which has seemed best to the Commission is to put these companies on the foot- ing of railroad companies, to require them to make to the board of public works reports in the form prescribed for railroad companies, so far as it is applicable, and to authorize the board 01 public works, upon con- sideration of the information thus and otherwise obtained by them, to assess these companies; ana further to provide for the (^iilicction of taxes upon them and the distribution thereof among the se^ernl counties, districts and towns in the same way in which railroad taxes are now collected and distributed. 1902.] West Virginia Tax Commission. 45 The Commission has endeavored to do this by suitable amendments to the provisions of chapter 29, relating to the assessment of railroad companies, for convenience breaking up into numerous shorter sections the long and complicated section which has hitherto contained the law respecting the taxation of railroads. The proposed amendments will ap- pear in the draft for the amendment and re-enactment of chapter 29 of the code, which is found in the appendix hereto, designated as Draft C. CAPITATION TAXES. Attention was called in the preliminary report to the large amount of capitation taxes which are returned delinquent. It is believed that to a large extent these taxes now reported delinquent could be collected by proper effort, even under the present laws. An effort, however, has been made to strengthen those laws by provisions which are intended to give the collecting officer more time and opportunity to collect the capitation taxes and to enable him more efficiently to compel the employers and other debtors of those owing these taxes to make. payment of the same, with the right to withhold the amount from what they owe the persons so assessed. The suggestion made in the preliminary report that the right of suf- frage ought not to be exercised by persons who are in default in payment of their taxes, has met with very general approval as far as the Com- mission has been able to ascertain. To make that provision effective, however, it is necessary that it should be embodied in the constitution of the State. LIMIT OF LEVY FOB BUILDING FUND. Under the existing law boards of education may levy for the building fund a tax not to exceed forty cents on every hundred dollars of value. This fund is to provide school houses and grounds and furnish the school houses with furniture, fixtures, appliances, fuel and other comforts and conveniences. Almost everywhere throughout the State school houses have been built. There are many instances in which boards of education are charged with making excessive levies and with expending money in the purchase of appliances at high prices, for which appliances there was in some cases no need. Instances have been brought to our attention in which county courts by reason of economy were enabled to decrease the county levy, but boards of education in the county at once increased the rate of building fund levy as much as the court decreased its rate although the amount of levy theretofore made had been sufficient for all proper purposes. In order to puti some additional check upon the possibility of acts like these the Commission is of opinion that boards of education, should not be permitted to levy more than twenty cents on the hundred dollars for building fund except in cases where it is necessary to build new school houses. A provision intended to carry this into effect is submitted con- tained in Draft B 6 in the appendix. Many of the provisions recommended by the Commission are intended to produce an assessment of all assessable property at its real and actual 46 The Final Report of the [W. Va. value, in order that justice may be done to all as far as may be. This means of course that assessments will be increased; but it is not in- tended that this shall encourage extravagance or increase taxation, but that the rate of levy shall be decreased in proportion as the valuation is increased. As a practical contribution to this end it is proposed in Draft E 1 in the appendix to reduce the limit upon the imposition of taxes in one year by county authorities from the 95 cents on the hundred dollars which is made the maximum by the Constitution, Art. X, Section 7, to 60 cents on the hundred dollars. WILL THE REVENUES BE SUFFICIENT UNDER COMMISSION'S PLAN1 It is believed they will be. The ordinary disbursements for State pur- poses will continue to be about what they have been of recent years, with such gradual increase as results from the growth of the State, except so far as expenditures are lessened by placing part on the counties. It is believed that revenues will increase in proportion to expenditures. The estimated receipts are as follows ■1. From licenses on corporations under chapter thirty of the Code as amended in 1901 $ 350,000 2. From license taxes for sale of spirituous liquors, beer, &c, and on distilleries and breweries 300.000 3. Poll taxes 190,000 4. From licenses on dealers in tobacco 50,000 5. From licenses on mining coal and producing oil and gas . . . 140,000 6. Interest on bank deposits 32,000 7. From fire and life insurance companies 40,000 8. From telegraph, telephone, express, pipe line, fast freight, Pullman and other car companies 30,000 9. From professional licenses 15,000 10 From banks, trust companies, bankers, stock and other brokers, in addition to other taxes 5,000 11. From collateral inheritance tax 5,000 12. From hotels, restaurants, &c 10,000 13. Sale of books and State seal 7,000 Making a total of $1,174,000 The estimated expenditure by the State will be about as follows: For per capita allowance to free schools $ 385,000 For purposes of education, university, normal schools, colored institutes, &c, &c 115,000 For purposes of correction, penitentiary, reform school, indus- trial home for girls and criminal charges 100,000 For purposes of charity, hospitals for insane and incurables, State board of health, miners' hospitals and school for deaf and blind 200,000 For current expenses of State government, salaries of judges, employes, &c, &c 250,000 For Legislative expenses one-half of $60,000, per year 30,000 $1,080,000 1902.] West Virginia Tax Commission. 47 As will be seen, this leaves a surplus of revenues over expenditures of $94,000. The estimate of revenues is believed to be very moderate, and in some instances the revenue will likely be in excess of the estimate. For in- stance in 1901 the receipts from corporation licenses were $380,000. We have estimated only $350,000 from that source. The estimate of the amount to be received on mining licenses is based on the production for 1901 (latest available). It is now certain that the production for 1902 will be much larger, and there is every reason to expect an annual in- crease in such production for years to come. Collected for State and State school purposes (Auditor's Report). Fiscal General Year. State Purposes. School Purposes. Total. 1898 $ 716,870.47 $ 381,112.20 $1,097,982.67 1899 692,813.10 302,735.53 995,543.63 1900 725,575.99 383,964.36 1,107,540.35 Total $2,133,259.56 $1,067,812.09 $3,201,066.65 Average 711,086.52 355,937.36 1,067,622.21 Auditor's estimate of certain expenses for 1902. Criminal charges $130,000 Insane Asylum, Weston 150,000 Insane Asylum, Spencer 55,000 Deaf and Blind 37,000 Reform School 21,000 Incurables 20,000 Inmates in jail 6,000 2)$419,000 Counties pay (one-half) $209,500 In the preceding statement of the changes proposed in the tax laws, the subjects of assessment anrd collection have to a large extent been dis- cussed together. This method, while not logical, has been found con- venient, and has avoided the necessity of repetition. This may also be due somewhat to the nature of the proposition made by ihe Commission that the same officers do the assessing and collecting. SYSTEMS OF ACCOUNTING. Some attention has been given by the Commission to suggestions re- specting the manner of keeping accounts of the collection as well as accounts of the disbursement of taxes, and some changes in present methods are recommended which the Commission believes will be for tne better. DAILY BALANCES TO BE STRUCK BY THE COUNTY TREASURER. It will be observed that by the bill proposed by the commission (Draft C 3 in the appendix,) it is provided that the assessor, who is to act as 48 The Pinal Report op the [W. Va. treasurer of the county and of the districts and towns therein, is required at the end of each day to foot up the receipts and disbursements of each fund up to that time ana strike a balance, showing the amount to the credit or debit of each fund. He is also required to make a statement of these totals and balances and furnish it daily to the clerk of the county court. The last mentioned officer is to keep each of these statements conspicuously displayed in his office until the receipt of the next one. This plan is recommended for several reasons. It will enable any one interested to ascertain at a glance the condition of any fund against which he may have an order and will put it out of the power of the treasurer to decline payment on the ground that he has not any funds, unless that statement be true. According to the plan recommended for the collection of taxes and the compensation of the treasurer, his commission on the amount collected will differ at different times. He will receive a larger commission on moneys collected by him from the tax payer than he will receive from moneys which are turned over to him by the sheriff. It will thus be important to ascertain just what amount has been collected by him up to the time the uncollected tax bills are turned over by him to the sheriff. A daily statement such as is proposed will make it possible to ascertain always just what amount was collected for each fund on a given day. It is thought that the making of such a statement as is proposed would tend to promote correct and prompt business habits in cases where they might not otherwise be followed. The treasurer making these figures will be required to know every day the condition of his finances. Officers and tax payers may also thus ascertain with what degree of promptness taxes are being paid. SUPERVISION OF THE METHODS AND ACCOUNTS OF PUBLIC IN- STITUTIONS AND OFFICERS. We are informed that there have been individual cases in which the accounts of public institutions have been so kept as to afford little in- formation respecting their financial condition; that the methods of ac- counting and reporting vary with the different institutions of the State; that the business methods of collecting and accounting officers in the several counties differ, and that such methods are not always efficient. In the belief that it would conduce to a more accurate, economical and satisfactory administration of matters of this sort, it has been thought wise to make some provision for an examination and audit of the ac- counts of public institutions by some authority other than the several boards and for prescribing uniform forms and methods of doing business to be followed by all institutions and officers. As these institutions and officers are in many respects in close rela- ' tion with the auditor's office, and as the auditor is the officer in whom the qualifications for the work are to be expected, we have thought it well to impose this additional duty upon him. We thererore recommend the passage of a bill to be found in the appendix of this report, 1902.] West Virginia. Tax Commission. 49 Draft D 2, which is intended to enable the auditor in person or through a clerk deputed tor the purpose, to examine the books and papers of these institutions and officers; to recommend such forms and methods as will tend to produce uniformity and efficiency and to make sure that the provisions elsewhere contained in the law with regard to requisitions made by such institutions for appropriations are carried out. STATE TAX COMMISSIONER. The purpose of the Commission has been, as far as possible, to decrease the number of officers and to provide that no two officers shall do the same work, and by this means to reduce expenses. It had hoped to be able to suggest improvements in the present system of taxation which would not necessitate or even suggest the creation of any new office. But in the course of our investigation, many things have suggested that i one new office should be created in order that some things which are not now provided for may be done, and further that greater efficiency may be obtained in the doing of many things which are now required by law. It is clear that there ought to be some representative of the State, thoroughly acquainted with its system of taxation and of such experience and ability as would enable him from time to time to suggest improvements in the system itself or in its administration; whose authority should be exerted to obtain uniformity in the methods and transactions of the tax officers throughout the State, and who should himself act for the State in making assessments of some kinds of prop- erty, the taxes on which are to be paid directly into the State treasury. The experience of this Commission emphasizes the need for such an officer. If for a few years past there had been such an officer of the State, of character and ability, who had devoted him- self to the performance of such duties as are imposed by the bills we suggest, there would be no need of a commission such as this. for the advice of such an officer would have far more value than the suggestions of men who come to the consideration of questions of this nature without any previous acquaintance with them, either practical or tneoretical. Even if such a commission had been suggested with a view to a more radical change of the tax system than any such officer would have been apt to suggest, the labors of such a commission would have been very much facilitated. He could have furnished it with direct infor- mation as to matters of statistics and the practical workings of the tax system, which under present conditions are only ascertainable in a piece- meal and unsatisfactory way. Such an officer as we suggest ought not to be, in our opinion, a subordi- nate in any department of the State government, but should be appointed by the Governor and be of equal dignity with other State officers and__ receive full compensation. Only in this way could the services be pro- cured of a man who in character, ability and knowledge would be fit to fill the place which we think should be created by the State. In presenting a re-enactment of chapter 29 of the Code relating to the assessment of taxes, ( Draft C 1) we have prefixed to it five sections, pro- 50 The Pinal Report of the [W. Va. viding for the office of State Tax Commissioner, with an annual salary of three thousand dollars and necessary expenses. The State Tax .Commis- sioner is to assist the Auditor in preparing forms and instructions for rev- enue officers; to inspect the work of revenue officers throughout the State; to take steps to procure full and just assessments throughout the State and the diligent collection of all taxes and levies, especially those which are payable into the State treasury; to see that all such officers comply with the law and to enforce the penalties provided in case of their default; to assess collateral inheritance taxes; to supervise the insurance of State property; to assist the board of public works, of which he is to be a mem- ber, in the assessments which are to be made by that board; to defend the interests of the State in any appeals from assessments made by that board, and in any other proceeding involving questions important to the revenues of the State; to make regular and special reports concerning the operation of the tax laws; to suggest such changes as may seem to him proper in those laws; and generally to have supervision of the tax system of the State. THE DISBURSEMENT OF TAXES. This topic is perhaps of more importance than either the assessment or the collection of taxes or the accounting for them. If the taxpayers can see that the monies contributed by them are expended wisely and care- fully they may be expected to assist more actively in the administration of measures for assessing and collecting the taxes, than where such disbursement is either so extravagant as to be wasteful or so niggardly as to be inefficient. Upon this topic we have several suggestions to make which we deem worthy of attention, and for which we bespeak careful consideration by the legislature and the people. CRIMINAL CHARGES. The evidence which has come to us from the Auditor's office and other sources, since the making of our preliminary report, emphasizes the statements there' made with respect to the rapid increase of the amount which the State is called on to pay for charges in criminal cases. This increase is more rapid even than the increase in the population or wealth of the State, and certainly than the increase in the revenues oi the State. After the best consideration of which we are capable we have thought it well to propose that of the criminal charges heretofore paid by the State, one-half shall be paid by the counties. As a means of enabling the State to do without the State taxes and State school taxes upon property it was proposed to supply some part of the State's revenues by taking all or part of the railroad taxes which are now distributed to the counties. This plan, however, was found im- practicable because of constitutional limitations and practical difficulties. In the effort to provide independent revenues of the State which would permit the abolition of State and State school taxes on property, it was difficult to find sources of sufficient revenue. Therefore recourse was 1902.] West Virginia Tax Commission. 51 had to the plan of reducing the expenditures of the State by transferring some of their burden to the counties as well as to the plan of increasing the revenue derived by the State from sources other than the tax on property. If the only effect of what we propose was to transfer the burden from the State to the counties, without lessening the burden, the counties and the people generally would still gain much by the arrangement, inasmuch as the additional expense to be imposed upon them is far less than the amount by which they would be relieved in getting rid of the State tax of thirty-five cents on a ^hundred dollars. But with re- spect to the kind of expenditures a part of which we propose to impose on counties, it is believed that a large and absolute saving may be made. The criminal charges have had their enormous growth in part because the communities in which they are incurred were not directly affected by the expenditures. If part of those expenses are put upon the people of the county, it is but natural to suppose that the direct influence of that people will be exerted towards keeping those expenses within rea- sonable and proper bounds. We submit drafts of five bills which are intended to bear upon this subject of criminal charges. These bills will be found in the appendix of this report, and are there designated as Drafts B 1, 2, 3, 4 & 5. One of them (Draft B 3) relieves the State treasury from the payment of the compensation of the regular and special judges of criminal and intermedi- ate courts. These courts have been established at the instance of the sev- eral counties in which they are, and are primarily for the benefit of such counties. They involve unnecessary appeals and delay, are out of place in a symmetrical judicial system, and their creation ought to be discour- aged. The legislature will have an opportunity at the coming session to dis- pense with all those now existing, by increasing the number of circuits and providing for enough circuit judges to attend to all the court business of the State. The temptation to any county to seek the establishment of a special tribunal would be very much lessened if it were definitely un- derstood that the county must pay the expense of any such tribunal. Two others of the bills mentioned, being Drafts B 1 & 2, are intended to amend the law so that the charges in felony cases, which are now borne by the State, shall be paid by the counties in the first instance, and that one-half of the amount thereof shall be refunded by the State. This plan will be attended with the incidental advantage that the col- lection of taxes will be facilitated, inasmuch as county orders will under this plan be issued for these charges, the payment of which will be sub- ject to deduction for taxes due by the holder, as in case of other county orders. Two others of these bills, being Drafts B 4 & 5, are intended to reduce the undue expense which at present attends the taking of convicts to the penitentiary. The law now allows the sheriff to take the convicts to the penitentiary and to summon one guard for each convict. The sheriff and guards are each paid ten cents a mile going and returning. There have been instances in which a sheriff having three or four con- 52 The Final Repobt of the [W. Va. victs to remove would make separate trips, taking one convict and one guard with him each time, thus for his private purposes swelling unduly this item of criminal charges. This particular practice it is understood, has been stopped by the Auditor's office. Another abuse of this provision of the law is still in vogue and that is the employment of an unnecessary number of guards. With the present facilities for traveling, the amount of ten cents a mile now allowed is entirely too great. Further than this, many more trips are taken than are necessary for the purpose. The convicts from counties in the same neighborhood might well be taken at one time. The mode in vogue for transporting inmates to the hospitals for the insane, which is believed 10 be economical and efficient, has suggested the adoption of a like plan for the transportation of convicts. The two bills last referred to therefore provide for the removal of convicts to the penitentiary by guards of the penitentiary sent for that purpose, who will become experienced in that work, and being under salary will be paid in addition only the ac- tual expenses incurred by them in going for the convicts and conveying them to the penitentiary. Of course to enable this to be done, the num- ber of guards employed at the penitentiary must be somewhat increased. This additional expense however will be small in comparison with the saving to De made in the number of trips, the number of guards sent on each trip and the expenses of each guard. It will be feasible in some cases for the penitentiary guards to visit several counties in the same neighborhood and upon one trip to convey the convicts from all of them to the penitentiary. The administration of the finances of the peniten- tiary it is believed, has been efficient, and the application of business prin- ciples to the present problem may be relied upon to secure for the State a very great reduction in the large expenses at present attending the re- moval of such convicts. It is. quite within bounds to say that the amount of expenditure from which the State treasury will be relieved if the several bills here pro- posed should oecome law, would exceed eighty thousand dollars per annum. HUMANE INSTITUTIONS. The discussion under this head relates to the two hospitals for the in- sane, the schools for the deaf and the blind, the reform school for boys, and the asylum for incurables. The purpose of the several bills proposed by the Commission relating to these institutions, is to bring about a more efficient and economical administration of the same and to provide for the counties paying a portion of the cost of maintenance of inmates or pupils in the institutions, estimated to be about one-half of such cost. Towards reducing expenses, it is provided in each case, that the board of directors of the particular institutions shall consist of five directors instead of eight or nine, as is now the case. It is believed that a board of five mem- bers will manage either of the institutions equally as well as a board of nine; that with the smaller number each will ieel a stronger obligation to attend meetings and that each member will become better acquainted with the workings of the institutions and its needs, and realize his re- 1902.] West Virginia Tax Commission. 53 sponsibilities more fully. In addition to this general reduction in the number in the several boards, it is provided that one board of five shall control the two hospitals for the insane, instead of having one board of nine for each hospital. It is believed that both of these hospitals should be under one management, that they may work in entire harmony with each other. It may well be that certain patients can be better accommo- dated and better treated in one of the hospitals than in the other at par- ticular periods. It may be advisable to keep patients of a certain class in one rather than jn the other. It may conduce to the efficiency ot both hospitals, to transfer physicians or attendants or to remove some patients from one to the other. With one board for both any of these objects could be brought about much' more readily than with a sepa- rate and independent board for each hospital. The one board will know at all times the situation and condition in each hospital, and be prepared to act promptly and without friction in any particular case. This change is provided for by a bill amending chapter 58 of the Code, relating to insane persons, which is Draft B 7 in the appendix to- this report. Of the five directors one is required to be a resident of the county of Roane, one of the county of Lewis, and of the other three no two shall be residents of the same county. The power is continued in the board of directors of prescribing certain duties which may be discharged by less than a inajority of the board. It is believed that the board by proper regulations or by-laws, might confer upon the superin- tendents of the two hospitals and the 'two resident directors suclr- power as will enable the two hospitals to be carried on in entire harmony and so that the one may at times relieve conditions existing in the other, with- out calling for a meeting of the full board of directors; or the board might- prescribe by general regulations the circumstances or conditions under which removals might be made from one hospital to the other. EXPENSES OF INMATES. As to inmates of either hospital for the insane, pupils in the schools for the deaf and the blind, and as to persons committed to the reform school, it is provided that every county in the State shall pay for each resident of the county in the institution, half the estimated expense to the State. It is provided that the costs of such maintenance shall in the first- instance be paid from the State treasury, in order that none of these in- stitutions may be embarrassed either by delay of the several counties to provide for such maintenance, or by the treasurer of any county fail- ing to pay promptly orders drawn on him for such maintenance. Pro- vision is then made for the superintendent of each institution to cer- tify to the Auditor a list of all inmates or pupils, showing the residence of each, and it then becomes the duty of the Auditor to certify a bill to the county court of each county for the amount due on account of such inmates or pupils, at the rate aforesaid, and it is made the duty of the county court to provide for the payment of the same. Inasmuch as nearly all the counties will have money due them from the State treasury, it is further provided that the amount of any such bill due from any county may be deducted from any amount in the State treasury due to 54 The Final Report op the [W. Va. such county. It is believed that no serious trouble or inconvenience will result in the collection of any amount due from any of the counties under any of the provisions of any of these bills. The Commission calls attention especially to the provision in the bill relating to insane per- sons, which requires that the maintenance of such persons be provided for out of their own estates and in the absence of such estate by the parents or children of such persons. This provision is not made as to mainte- nance of pupils in the schools for the deaf and the blind because those schools are regarded as part of the educational system of the State, nor as to the maintenance of all persons committed to the reform school be- cause that is largely a criminal institution, and it was thought that in cases of commitment for crime the expenses should be borne as in other criminal proceedings. REFORM SCHOOL. Male minors are committed to the reform school in four ways: Fibst — By a justice of the peace on complaint and proof by parent or guardian, or one standing in the relation of parent or guardian, that the minor is incorrigible, of vicious conduct and that his control is beyond the power of such parent or guardian. When so committed the bill prepared by the Commission amending certain sections of chapter three of the acts of 1889, relating to the reform school and found in the ap- pendix as Draft B 9, provides that the cost of his maintenance shall be borne by such parent or guardian, if of sufficient means. Second — Such a person may be committed under like complaint made by any credible person, ana upon proof that the parent or guardian of such a minor is depraved, unfit, and unwilling to exercise care and dis- cipline over him. In this case the county court of the county is to pay into the State treasury a fixed sum each year on account of such minor, or at the like rate for any part of a year he may be in the institution. Third — Such minor may be committed to such school when his par- ent or guardian may desire to place him therein for temporary restraint and discipline, upon the making of a contract with the Doard of directors for his support and maintenance. Fourth — Upon the order of the circuit court upon conviction for crime. In this case the county court is to pay at the same fixed rate per year for each minor in the institution. It is also proposed that in cases where the minor is committed by a justice upon complaint of his parent or guardian, and the parent or guardian is not of sufficient means to pay for the maintenance of such minor, the county court shall pay at the same rate. The changes proposed are those requiring the parent or guardian to pay when the minor is committed upon his com- plaint and not requiring the county court to pay part of the expenses in that case when the parent or guardian is of sufficient means to do so; but to pay the fixed share of the expense in such case where the parent or guardian is not of sufficient means, and also to pay the like share of the expense, when the commitment is by a justice, upon complaint of some one other than the parent or guardian, or other person standing in the place of the parent or guardian, and also when the commitment is by the circuit court. 1902.] West Virginia Tax Commission. 55 ASYLUM FOB INSURABLES. Admission is obtained into this institution in three ways, as the law now is. First — Idiots, or epileptics from either of the insane hospitals, may he admitted. Second — Persons belonging to the classes entitled to enter the institu- tion and who are able to pay for their care and treatment. Third — Those belonging to the classes entitled to enter and already county charges, or likely to become so, may be sent by the county courts. Those of the second class, of course, contract and pay for their own maintenance and treatment. As to the first class mentioned, it is pro- vided in the bill prepared by the Commission (Draft B 10) that the county court shall pay annually on account of each of such persons from the county, the same amount as would have been paid by the county court had he remained at the hospital for the insane. As to the third class, it is provided in the bill proposed that the whole cost of maintenance and treat- ment shall be paid by the county court. This appears to be right, for all such persons enter the institution on the order of the county court, anu that court only sends them to the institution when they are county charges, or about to become such. Consequently no serious additional burden is put upon the county. In considering whether this plan of the Commission should be adopted, and the counties required to pay towards the support of the inmates or pupils in the several institutions above mentioned, it must be remembered that it is a part, and as the Commission believes a necessary part, of the plan to relieve all property in the State from taxation for State purposes. As heretofore stated this much desired end is to be brought about by ob- taining additional revenue from other sources for State purposes, and also by lessening the demands upon the State treasury. For the year 1901 there was paid out of the State treasury: For criminal charges $126,121.11 On account of the two hospitals for iasane 234,500.00 On account of the schools for the deaf and the blind 54,982.00 On account of the reform school 44,900.00 On account of the asylum for incurable* 45,000.00 Making a total of $505,513.11 Even if the counties should pay one-half of this whole amount it would be only $252,756.56. The amount realized oy the State from its tax of twenty-five cents on every one hundred dollars was in the year 1901, $546,875.73. The amount realized from the ten cent levy for school purposes was $219,001.56, making a total of $765,877.29. By abolishing these taxes, the property of the State will be relieved of a burden of $765,877.29 and all the counties of the State will pay towards the maintenance of the several institutions only the sum of $166,025 and for criminal charges $63,065.56. This makes a saving to the property in the counties taken together of $536,786.73. It it br-lieved that this plan will result to the advantage of probably every county in the State. 56 The Pinal Report of the [W. Va. The estimate of $146,025 to be contributed by counties toward support of inmates in publie institutions is arrived at thus: Hospitals for Insane, 1419 patients at $75 $106,425 Hospital for Incurables, 150 patients at $100 15,000 Reform School, 221 patients at $100 22,100 Schools for Deaf and Blind, 225 patients at $100 22,500 $166,025 THE INTERESTS OF OFFICE-HOLDERS NOT AFFECTED. In recommending various changes in the laws, the Commission hns used such care as was possible not to affect the interest of any one now holding a lucrative office and who may have been elected to the office and have accepted it upon the supposition that no change would De made materially affecting its compensation. It has been the intention of the Commission in preparing the bills it submits to make them take effect at the expiration of the terms of officers now in office as far as that could be done, while in other respects they have been so drawn as to go into effect at an earlier date. MANY AMENDMENTS PROPOSED NOT HERE SPECIFIED. In preparing the several bills which are submitted the Commission has proposed many amendments not important enough to call ipr special mention in this report, but all of wWich are designed to avoid some un- necessary expense, or add some needed efficiency, and to aid in carrying out the general purpose which the Commission entertains. MUNICIPAL CORPORATIONS. The resolution under which the Commission was appointed also directed it to "consider the framing of a law classifying cities, towns and villages, and submit with their report, if practicable, a measure or measures pro- viding by general law for such classification, and for the incorporation oi cities and towns of over two thousand inhabitants, and for the amend- ing of all municipal charters." Inquiry into the conditions which prompted these provisions of the resolution has resulted in ascertaining that the principal complaints under the law as it now is, are: Pibst: That much of the time of the legislature is occupied in consid- ering special bills intended to incorporate small towns or amend the char- ters of such, thus consuming time which could be devoted with much more advantage to the consideration of general legislation, especially in view of the shortness of the regular sessions of the legislature. Second: That the present proceedings in the circuit court for the incorporation of towns are in many respects under the control of those 1902.] West Virginia Tax Commission. 57 who apply for the incorporation; that therefore there may be injustice in -such proceedings, and that as'a matter of fact such injustice has sometimes ■occurred. In the light of this information the Commission has proceeded as best it might to consider the matters denned by the resolution. CLASSIFICATION OF TOWNS. 1. As to the classification of cities, towns and villages. There are only eight municipal corporations in the State having a population of more than five thousanu, according to the latest United States census. These .are Wheeling, Huntington, Parkersburg, Charleston, Martinsburg, Fair- mont, Graiton and Moundsville. In recent years the charters of several of these places have been amended and re-enacted. It is hardly likely that before the next census very much will be required from the legisla- ture in relation to the charters of these places. It is not clear that the needs of these several places are the same, or that a general law could "be enacted which would meet all their requirements. At any rate the number of these places is so small that they would hardly constitute a class and we imagine that it would hardly be desirable to increase the number in the class by fixing the number of the population required to bring a town within it, at less than five thousand. Even if the views of •the citizens of these eight towns could be reconciled at this time so that a general law might be enacted under which such places would be gov- erned, that law would be subject at all times to amendment by the leg- islature so as to increase or diminish the number of the population re- quired in order that a place should come within the class. The place in which such classification could be most effectively made, would be in the constitution. On consideration of this question it seems to us that in the present •ondition of the State the places which would come within the first class are so few and the population of them so small that it is hardly worth while at the present time to make such a provision as is suggested, or to do more than is suggested below in the way of classification. 2. Chapter 47 of the code relates to cities, towns and villages, to the incorporation of them without special charter and to amendment of the -charters where the population is less than two thousand. This chapter has been brought into its present form by such amendments as were dic- tated by experience and is believed to afford, a fairly satisfactory code for -the government of small towns. Sectioa 47 of this chapter, in substance states the constitutional pre- visions forbidding special acts enacting or amending charters for towns of less than two thousaifd, requiring that such incorporation and amend- ment shall be provided by general law. In our judgment a provision should be added to this section forbidding any local or special act with relation to towns of less than five thousand according to the latest census, and requiring the enactment and amendment of the charters of all of such places to be according to general law. It has been thought that the circumstances and needs of all places with less than five thousand people are- very much alike, and that without any hardship or incon- 58 The Final Report of the [W. Va. venience to any of these places they might all be subjected to the pro- visions of this general law. It has also Deen thought that this case is one for which provision can be made by general law which would be proper and can be made appli- cable to the case, and so that it would be brought under the operation of the last clause of section 39 of article 6 of the constitution, and that the legislature therefore might no longer be able under the constitution to pass a special act for the incorporation or the amendment of the char- ter of any place of less than nve thousand people. At any rate, the presence of such a proTision in the statute might oper- ate as some hindrance to the number of applications for special charters of towns under five thousand, which otherwise will occupy, as in the past tney have occupied, much of the time of the legislature. According to the census of 19u0, the towns which by this amendment would be brought under the operation of chapter 47, that is those which by that census had a population of more than two thousand and less than five thousand, are Benwood, Bluefield, Charles Town, Clarksburg, Davis, Elkins, Hinton, Keyser, New Cumberland, Piedmont, Sistersville, Thomas, Wellsburg and Weston, fourteen in number. METHOD OF INCORPORATION. Under chapter 47, as it stands, towns are to be incorporated by an order made by the circuit court upon the application of persons desiring such incorporation. The circuit court, while by recent amendments It is given discretion whether it shall act or not with respect to the incorporation of the town which may be proposed, is given but little practical control of the preliminary steps in the proceeding. The idea that this proceed- ing is carried on an court gives rise to the notion that some effective super- vision and control has been given to the court. Under chapter 41, acts of 1901, it probably has the power to prevent serious injustice to those who might be affected by the proposed incorporation because it may in its discretion refuse the charter, but examination of the statute and acquaintance with several cases decided thereunder by our court of appeals will dispel the notion that the court may mould the proceeding so as to do full justice to all interests. The movement for incorporation is to be initiated by "persons". The number or status of the "persons" is not defined, further than that they are to be the "persons" intending to apply for a charter. The piurai number is used; therefore there must be two or more persons who in- tend to make such application. Their age or place of residence is not material, so far as the statute is concerned. Having the one qualification of an intention to apply, they must cause a. survey to be made of the ter- ritory intended Dy them to be embraced in their application, the accuracy or the survey, and of a map thereof, to be verified by the affidavit of the surveyor. The territory may be of any size or shape, provided it con- tains at least one-fourth of one square mile of reasonable size in pro- portion to population, does not include any part oi a city, town or village already incorporated and its extent is satisfactory to the court. It must include a resident population of at least one hundred. The 1902.] West Virginia Tax Commission. 59 persons must also cause an "accurate verified census to be taken of all the inhabitants of all the territory. The survey, map and census must be placed at the residence or place of business of some person residing somewhere within the territory and be open to inspection for four weeks from the first posting or publishing of the notice of the intended application. The persons intending to make the application are to publish or post a notice that they will, on a day named, apply to the circuit court of the county for a certificate of incorpora- tion of the town by a name specified in the notice. The notice also spec- ifies when and where the qualified voters within the boundaries described are to meet to vote on the question: "For incorporation" or "Against in- corporation." The vote is to be taken under the superintendence of any three voters within the boundaries who may be appointed for that pur- pose by the voters present. Up to this point the persons intending to apply have sole charge of the proceeding with the assistance of the sur- veyor and the census-taker employed by them. The voters first present- ing themselves may have the privilege of' selecting the election officers, and all voters may vote "for" or "against" No provision is made for a hearing of any protests, or for anything in the matter of amendments to the boundaries, or modifications of the plans of the "persons intend- ing" to make the application. The voters have the plan fully mapped o v t tor them, even, it may be, to the extent of mapping certain voters or certain property in or out. If a majority of the voters who are in say "For incorporation", the election officers are to certify and return the result to the circuit court of the county. The statute says: "Upon the filing of such certificate, and upon satisfactory proof that all the provisions of the foregoing sections have been complied with, the circuit court may, at its discretion, by an order entered of record, direct the clerk of said court to issue a certificate of the incorporation of such town or village in form or in substance as follows:" (Prescribing a form for the certificate of incorporation.) At the close of the form it is declared by the statute that from the date of such certificate the territory embraced within the boundaries shall be an incorporated town or village by the name specified in the notice and certificate. There is no provision for permitting any appear- ance or contest by any opponent of the movement. The amendment made by the act of 1901 was a decided improvement, but in our judgment it did not go far enough. In other statutes the difficulty is encountered of having property in- cluded within the boundaries which is not benefitted by the incorporation. In some-States provision is made for the entire or partial exemption from municipal taxation of land used exclusively for farming. This method of securing equality in bearing the municipal burdens is of doubtful util- ity. It could not be used in this State on account of the constitutional provision requiring uniformity of taxation on all property within the corporation. Most, if not all, of the states provide a tribunal before whom a hear- ing can be had by persons claiming to be wronged by the improper ex- tension of boundaries. There is, under our law, no provision or op- 60 The Pinal Repoet of the [W. Va. portunity for the people within the boundaries designated by the man- agers, to express a preference for different boundaries, although this matter is put in the discretion of the court. They must vote for, or against the entire scheme as presented to them. They may feel that a wrong will be done, or is even intended, by the promoters against some who will be taxed for purposes not advantageous to them, and who will be damaged by the withdrawal of county aid in keeping up the roads they need. Even if the voters do so view the project they may ease their consciences in many ways. They may feel that they did not orig- inate the scheme and therefore are not responsible. They may be told that the court issues the charter, and the court will afford relief to parties who woulu be injured, therefore they need not concern themselves about the fairness of the boundaries. Even if it be plain to them that injustice will be done they will see that unless that is done the whole movement for incorporation must be defeated, and as a choice between evils they may vote for ine incorporation. Thus, and in other ways, the voters may be influenced so that a majority may not be found who will place a veto on the wrong. The judge to whose court the application is made may feel that the scheme is worthy in some respects, and a wrong in others. He may pre- vent the wrong by refusing incorporation, but the statute does not seem fully to provide for appearance and hearing before the court, so that the court may be fully informed of the matter before it enters the order' and causes the certificate to be issued. The same observations would to some extent apply to the present provisions for the amendment of char- ters by order of the court. An effort has been made by the Commission to remedy some of these objectionable matters, as far as can be done without express consti- tutional warrant. If the jurisdiction to incorporate towns could be vested in the county court, that course would have been advised, inasmuch as that body would naturally be better acquainted with the circumstances of any particular case and better able to inform itself respecting the" desires and needs of the persons to be affected. The series of cases in the Supreme Court of Appeals which has made clear the proposition that before the recent amendment the circuit court had no real discre- tion or authority in the premises and did nothing more than to register the vote upon some proposition which was in all respects formulated by private persons, has also pointed out that the inquiry whicn the court must make to ascertain whether the vote is favorable to the incorpora- tion, is an inquiry "in its nature judicial." No head of jurisdiction con- • ferred on the county court by the constitution seems to include any such power as is now under discussion, and that instrument in authorizing the legislature to confer additional powers on the county court, expressly excepts those "ol a judicial nature?" Difficulty is encountered in view of the constitution not conferring, even upon the circuit court, powers and discretion as full as are needed in or- de.- to do full justice to all interests concerned in such an incorporation. Provision might well be made in the constitution for conferring upon some local tribunal the right to exercise so much legislative authority 1902.] West Virginia Tax Commission. 61 with respect to the boundaries and incorporation of the smaller towns as the legislature itself possesses with respect to the incorporation of larger towns, preserving of course the requirement that the incorporation be ap- proved by a vote of the people within the territory of the proposed town. "We submit herewith in the appendix, a bill amending parts of chapter 4 1 which is intended to carry out the views hereinbefore expressed, so far as that can be constitutionally done. It is designated as Draft B. Drafts of other bills make like provision. COUNTY ASSESSOR TO BE TOWN ASSESSOR AND COLLECTOR. In the same bill it has been provided, as a measure of economy and convenience to taxpayers, that all municipal taxes shall be assessed and collected by the assessor, who by the provisions of other drafts herewith submitted, is made the collecting Oificer and the treasurer oi the county. The law now is that municipal taxes , shall be levied only upon assessments ior State purposes, but from the operation of this provision, cities of more than ten thousand inhabitants are excepted. The drafts proposed by the Commission seek to carry out their suggestion in this behalf by abolishing the exception of cities over ten thousand, and by expressly stating that the assessor of the county is to be the treasurer oi the town and collect all its taxes. Money is certainly uselessly expended which is paid for a second and independent assessment of the same property at the same time by an- other set of assessors, who must be paid as much for their services as if they alone were making the assessment. Again, all persons who pay town taxes will have county taxes to pay, and time and trouble will be saved if they can pay all their taxes at the same time to the same per- son. Then in case of delinquency in the payment of taxes all the rec- ords will be found in one office and it will be no longer possible, as it has been in the past, that loss should come to a non-resident, to one who had intended to pay all taxes or had made the effort to redeem by paying all delinquent taxes, and had failed through inadvertence in not seeking out the town sergeant, or in not paying the delinquent town taxes. The additional trouble of extending the town taxes in columns pro- vided for the purpose would be little. The additional trouble of collect- ing the town taxes by the officer who is at the same time collecting the county taxes from the same person would be less. The increase in the amount of money handled by the collector with but little more trouble would justify the reduction of the rate of commission paid him. in the larger cities the expensive office of collector can be dispensed with. In the smaller town the sergeant will no longer have the taxes to collect. This, of course, by decreasing the compensation paid to the sergeant, may in some cases make it difficult to induce suitable men to take the office. On the other hand there are many cases in which a man can be found, well suited to perform the other duties of the town sergeant, whose training and capacity would not fit him as well if the office required the keeping of accounts, the handling of money and the making of report*. As payment out of the town funds would, according to this method, be 62 The Pinal Report of the [W. Va. made by orders drawn on the assessor, it has been suggested th"at incon- venience might arise from the fact that the officer on whom they are drawn would in many cases reside elsewhere than in the town. That inconven- ience would be little, if any, greater than is now occasioned by the system of payment of county orders to persons residing at a distance from the county seat, and that inconvenience has never been thought a substantial reason against the continuance of that method. Even if the legislature should not deem it expedient to make the assessor the collector of the county revenues, or to put some other officer in that position, but shoula aeem it wise to continue the present method whereby the sheriff acts in that capacity, the Commission would still recommend that whatever officer may be the collector of the county revenues should also be ex officio collector and treasurer of every municipal corporation within the county. TOWN LICENSES. By other bills reported by the Commission the amount of the tax imposed by tne State upon certain licenses is considerably increased. The law permits a town to require license for anything for which the State may require such license and to impose a tax thereon. Provision is also made for the requirement by towns of licenses for a few things for which a State license is not required. DISSOLUTION OF TOWNS. Chapter 47 now contains a provision (sec. 44) that any municipal- corporation failing for one year to exercise its corporate powers shall thereby forfeit its charter. Decisions of the court of appeals have deprived this section of the effect it was perhaps intended to have. There may oe serious doubt, too, as to the policy of permitting such a corporation to relieve itself from its duties by simply neglecting them. It is therefore proposed by the draft which is submitted to repeal that provision, but Dy an amendment of another existing law, to provide that by vote of the town taken on petition of one-fourth of its voters, the corporate existence may be ended by an order made by the circuit court, preserving however the existence of the corporation until its debts and obligations are fully satisfied. One more recommendation would have been made by the Commission in this draft if the constitution permitted, and in the view of the Commis- sion the_ constitution should be made to permit ft. MUNICIPALITIES TO DETERMINE METHODS OF THEIR TAXATION. In matters of taxation it is especially true that theory alone cannot "be relied on, no matter how strong and logical may be the reasons adduced in its support. Practical conditions are always to be reckoned with. Their existence and force may possibly only be ascertained by experience. It seems to us that it would be well that any municipal corporation which might be of opinion, expressed by vote of its people, that any particular method or plan of taxation should be tried, might with the consent of the 1902.] West Virginia Tax Commission. 63 Legislature, be permitted to try such plan. If, for example, the people of a town should' be convinced that capital and population would be Brought to it if intangible property, or all personal property, or all improvements on real estate, should be exempt from taxation, or should be convinced that the exemption of manufacturing plants from taxation would add prosperity, as it is said to have done in the cities of Baltimore and Phila- delphia, such plan might be tried by that corporation, under the safeguard provided by the requirement of the consent of the legislature. If any such actual experiment should be a failure in itself or be found to work any injustice it might be abolished by the coporation trying it, or by the legis- lature of the State. In the mean time no injury could have resulted to any one outside of the community which elected to try the experiment, while its results, made known to the whole State, would be of value in shaping the policy of other municipal corporations and of the State with reference to matters of taxation. We feel justified in repeating that very much is to be learned with respect to this subject and that it is of much more concern to the State than appears to most persons, even to those who are satisfied that in their own case great injustice is being done under present methods. There remains the possibility of injustice by such an experiment to a possible minority in the community which tries it. Tne likelihood of such injustice will be more apparent to those who are satisfied that the only just method of taxation is tnat which requires everybody to pay to the collector an amount proportionate to his means, and who ao not reflect that the one who pays the collector very often does not bear the burden of the tax, but shifts it to the shoulders of somebody else who has already paid his fuxl share. If the opinion of the supreme court of the United States already cited and the views of those who have devoted most thought to problems of this sort are consulted, the conclusion follows that some- times a more real approach to uniformity, equality ana justice in taxation is to be made by imposing taxes upon only a part of the possible subjects of taxation than by the present method. That method expressed in the words of our constitution seems, and was intended, to do equal justice to all, but in many cases falls lamentably short of that end. PRESERVATION OF FORESTS. Many suggestions have been made to us looking to needed legislation upon subjects foreign to the legitimate work of the Commission, to most of which we have felt that we should not even call attention. One of such suggestions, however, that of the duty of the State to take some steps to prevent the wholesale and in some cases, useless destruction of its for- ests, especially along and at the heads of water courses, is of such grave and general importance that we felt constrained at least to mention it. The general government, as well as several of the states are giving atten- tion to this matter. In the State are vast areas that are unfitted for agri- cultural or grazing purposes when the timber has been removed or de- stroyed. It is worth the while of the State to consider how far the timber on such areas can be preserved. Where it has already been removed from such ground, it may be pertinent to consider how far the land can be re- 64 The Final Report of the [W. Va. timbered and what the State can do to encourage and assist in its re-tim- bering. That much can be done in this line seems to be demonstrated by experience in other places, where lands stripped of their forests by cut- ting or by fire have been re-forested. Whether the State may purchase such worthless lands and adopt and carry out some plan to grow the for- ests has been suggested. Whether in any way it can encourage or assist the owners in so doing is worthy of consideration. Something may be gained from more stringent laws against firing forests, or setting out fire therein which results in their destruction. It has also been suggested that the State retain, instead of selling, all timber lands, now forfeited or hereafter to become forfeited, and procure others as far as it can do so; and finally, that under different constitutional provisions from any we now have, certain of such lands might be exempted from taxation where the owner will undertake to re-timber them. Certainly much more relief and assistance could be given than at present. The Commission feels that it should not go further than to call attention to this matter, and its great importance must be the excuse for doing even that much. CONSTITUTIONAL CONVENTION. In conclusion, let it be added that it is the deliberate judgment of this Commission that there can never be established in the State of West Vir- ginia a fair and effective system of taxation under its present constitu- tion. Even the limited changes that have been suggested in this report cannot be given full ertect because of that instrument; and at the best, if adopted, could only relieve the pressure at prominent points until such time as the removal of constitutional inhibitions would give the enlight- ened legislator a freer rein. This constitution was adopted early in the seventies, shortly after the close of the civil war, and before the present development of the State had differentiated and rendered complex the property interests of its citi- zens; and, while it was drafted and promulgated by a body of men of exceptional ability and unquestioned integrity, yet we should not permit mere sentiment to shackle us with a constitution that is better adapted to the pastoral life of colonial Virginia, whence it was drawn, than to the administration of the mining and manufacturing enterprises of the pres- ent, and the coal, gas and oil developments that are in progress in our midst. Many of the provisions of the present instrument partake more of the nature and form of statutory enactment than of organic law, thereby em- balming in a practically unchangeable instrumtent details that should be left to legislative enactment, to the end that the exigencies of physical and commercial changes might be met without delay in the interest of the citizen and the State. With the present constitution we are not in a situation to remedy in full, or even to an appreciable degree, our own demonstrated mistakes in taxation, or to profit by the discoveries of our sister commonwealths. The very provision, as it now stands, that commands uniformity in tax- ation, beautiful in theory as it is, and praiseworthy in intent, only breeds difficulties, and in practice defeats the equality and justice at which it 1902.] West Virginia Tax Commission. 65 aims, causing double taxation in some cases, and no taxation in others. This could be obviated by a constitution that would classify property for taxation according to the experience of governments and the logic of the situation, or at least by a constitution that would not make it impossible for the legislature to make such classification. Neither should the expense of such a convention deter any one from taking the step. Such cost would be inconsiderable, and the prediction is ventured that, with a constitutional change, an improved method of col- lecting poll-taxes alone would more than pay the cost in any year suc- ceeding such convention. As the matter now stands, there are nearly a quarter of a million polls in the State, and not more than one hundred and seventy-five thousand of them pay taxes. Make the payment of such tax a condition precedent to the right of the person against whom it is assessed to vote, and the tax will be paid by him or by some one for him; and no wrong would be done, for the delinquent poll-taxes are mostly as- sessed against that portion of our population that is neither assessed with or pays any other tax, and it would not be amiss to deny the right to direct the administration of government to him who contributes nothing to its support. Yet this may not be done under our present constitution. The submission and adoption of constitutional amendments frequently answers every purpose, and might be resorted to upon the theory that a half-loaf is better than no bread; but there comes a time in the history of every State when its fundamental law should be considered and adopted as a unit, and the coat not simply patched but the garment renewed. Some_ of the suggestions made in the report specify, it is thought, some particulars in which the constitution of the State ought to be amended. That amendment is desirable in other respects has been evidenced by the action of several legislatures in providing for the drafting of amendments, some of which have been submitted for the action of the people. Some of the difficulties inherent in this manner of amending the constitution have been pointed out in the recent discussion of the pending amendments. This is said of course without any reference to the merits of those pro- posed amendments. Any revision of the constitution should be free from the influence of par- tisan bias or hope of advantage. Such work ought to be committed to the ablest men of the State without reference to their political predilections. Provision should be made whereby the services of every such, man should be available to the State, even if the political majority in his immediate neighborhood should be adverse to him. The work of revision must be subject to popular approval at every step, and the successive votes which will be necessary should be taken at the regular elections, rather than at special- elections, thus calling for the opinion of a larger number of voters, and minimizing the expense of elec- tions. The Commission submits herewith a bill (Draft G in the Appendix), which is intended to reach these ends. DRAFTS OF BILLS IN THE APPENDIX. The drafts of bills prepared by the commission and submitted in the ap- pendix to this report number twenty-seven in all. Some of them have not 66 The Final Repobt op the [W. Va. been specifically referred to in this report but it is believed that all of them are calculated to aid in working out the general purposes herein set forth. The Commission acknowledges its indebtedness to its secretary, Alfred Philips, for the prompt, intelligent and efficient assistance he has r»n- dered as well during the sessions as in the preparation at other times of matter needed for the information of the Commission and the compilation of its report. W. P. Hubbakd, H. G. Davis, L. J. Williams, John H. Holt, J. K. Thompson. October 20, 1902. LIST OF BILLS DRAWN BY COMMISSION Which will hereafter ~be printed as an Appendix to the foregoing Report. A. Providing Additional Revenues for the State. Draft A 1. — A Bill to amend and re-enact Chapter 32 of the Code of West Virginia relating to regulations respecting licenses, injury to persons aris- ing from illegal sales of intoxicating liquors — remedy therefor and amount or rate of tax on each subject of taxation. Draft A 2. — A Bill enacting Chapter 33 of the Code of West Virginia re- lating to taxes on collateral inheritances, devises, distributive shares and legacies. B. Reducing Expenditures by the State. Draft B 1. — A Bill to amend and re-enact sections 22 and 23 of Chapter 3 37 of the Code of West Virginia relating to the fees of officers. Draft B 2. — A Bill to amend and re-enact Chapter 161 of the Code of West Virginia relating to taxation and allowance of costs. Draft B 3. — A Bill providing for the payment of the salaries of the judges of criminal and intermediate courts out of the treasuries of the several counties in which such courts sit. Draft B 4. — A Bill to amend and re-enact sections 10, 12, 16 and 17 of Chapter 160 of the Code of West Virginia relating to the execution of judgment, and to repeal sections 14 and 15 of the same chapter. Draft B 5. — A Bill to amend and re-enact section 10 of Chapter 163 of the Code of West Virginia relating to the penitentiary. Draft B 6. — A Bill to amend and re-enact sections 38, 40, 43, 44, 45, 46, 52, 60, 61 and 62 of Chapter 45 of the Code of West Virginia relating to education. Draft B 7. — A Bill to amend and re-enact sections 1, 2, 19 and 27 of Chapter 58 of the Code of West Virginia relating to insane persons. Draft B 8. — A Bill to amend and re-enact Chapter 71 of the Acts of 1871 relating to the West Virginia schools for the deaf and the blind. Draft B 9. — A Bill to amend and re-enact sections 2, 6 and 16 of Chapter 3 of the Acts of 1889, as amended by Chapter 26 of the Acts of 1897, relat- ing to the "West Virginia Reform School" and to add sections 17, 18 and 19 to said chapter. Draft B 10. — A Bill to amend and re-enact Chapter 7 of the Acts of 1897 concerning "The West Virginia Asylum for Incurables." Draft B 11.— A Bill amending sections 18, 19, 20, 21, 22, 23, 24, 25, 26, 34, 35 and 39 of Chapter 63 of the Code relating to marriages, births and deaths, and repealing sections 30, 31, 32 and 33 of the said Chapter. Draft B 12. — A Bill amending sections 13, 14 and 23 of Chapter 150 of the Code, relating to offenses aganist the public health, and repealing sec- tions 24, 25, 26, 27, 28 and 29 of the said Chapter. 68 The Pinal Report or the [W. Va. 0, D, E. ADMINISTRATIVE MEASURES. C. Relating to the Assessment of Taxes. Draft G. — A Bill to amend and re-enact Chapter 29 of the Code of West Virginia relating to the assessment of taxes, and also to create the office of State Tax Commissioner. D. Relating to the Collection of Taxes. Draft D 1. — A Bill to amend and re-enact section 12 of Chapter 85 of the Code of West Virginia relating to the appraisement of estates. Draft D 2. — A Bill to amenH and re-enact Chapter 30 of the Code of West Virginia relating to the collection of taxes. Draft D S. — A Bill to amend and re-enact Chapter 40 of the Code of West Virginia respecting the collection of county levies. Draft D Jf. — A Bill to amend and re-enact Chapter 49 of the Code relat- ing to regulations respecting magisterial districts. Draft D 5. — A Bill to amend and re-enact sections 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16, 19, 29, 31, 34, 38, 39, 40, 43, 44, 47, '49 and 52 of Chapter 31 of the Code of West Virginia. Draft D 6. — A Bill to amend and re-enact sections 4 and 14 of Chapter 105 of the Code of West Virginia relating to the sale orf lands for the ben- efit of the school fund. Draft D 7. — A Bill to amend and re-enact section 40 of Chapter 35 of the Code of West Virginia. E. Relating to Methods of Accounting and Reporting. Draft E 1. — A Bill to amend and re-enact sections 29, 30, 32, 33, 34, 37, 38, 39, 42 and 43 of Chapter 39 of the Code of West Virginia. Draft E 2. — A Bill to amend and re-enact section 10 of Chapter 17 of the Code of West Virginia, and further to amend said chapter by adding provisions respecting requisitions by public institutions, their methods of accounting, and the examination of the accounts of such institutions and of disbursing officers. Draft E S. — A Bill to amend and re-enact section 14 of Chapter 10 of the Code of West Virginia relating to bonds. F. Relating to Municipal Corporations. Draft Si — A Bill to amend and re-enact sections 2, 3, 4, 5, 6, 7, 8, 9, 15, 28, 31, 33, 35, 37, 41, 42, 44, 45, 47, 48 and 49 of Chapter 47 of the Code of West Virginia relating to cities, towns and villages. G. Relating to Constitutional Amendment. Draft O. — A Bill providing for a call for a convention to frame a new constitution for this State. INDEX. The numbers following the letter P refer to the pages of the preliminary report ; those following the letter F refer to the pages of the final report. ACCOUNTING. Amendments proposed P 47 Methods of, in public institutions P 43 ; F 48 Suggestions respecting .- P 44 See Draft E 2. ACKNOWLEDGEMENTS. To citizens P 3 To officers of the State P 3 To secretary of the Commission F 66 ACTUAL VALUE. Assessment at, desirable F 5, 13 ANNUAL ASSESSMENT. Of lands suggested P 18 Of lands recommended F 7 S«e Draft C. APPOINTMENT. Of members of Commission P 2 ASSESSMENT BOARD. For each county recommended F 8 See Draft S. ASSESSMENT OF TAXES. Date of P 19 Full valuations, expediency of P 16 Inequality of valuations P 12 Percentage of total for which each class of property is assessed. ... P 24 See Draft C. ASSESSOR. Assistants proposed F 8 Collector, assessor to be P 37 ; F 7, 9 Cost of present and proposed methods compared F 10, 11 Office to be kept by P 9 Town assessor and collector, assessor to be F 61 Treasurer to strike daily balance P 47 See Drafts C, D 2, F. ASYLUM FOR INCURABLES. Number of directors F 52 Part of expenses of inmates to be borne by counties F 52, 53 See Draft B 10. AUDITING ACCOUNTS. Of State institutions 43 See Draft E 2. 70 Index. [W. Va. BANKS. Amendment to method of assessing F 43 Comparative statement of property shown by reports and property assessed P 33 ; F 37 Fairness of returns for taxation P 31 License tax on, proposed • F 31 Plan suggested for taxing P 35 Present method of assessi»g P 30 See Draft C. BILLS RECOMMENDED. See Drafts in Appendix and F 65 BOARD OF CHARITIES. Suggested P 43 BOARDS OF EDUCATION. Limit of levy for building fund F 45 See Draft B 6. BOARDS OF EQUALIZATION. Inefficient expedient P 13 ; F S BONDS. Exemption of municipal F 18 See Draft C. BREWERIES. Proposed increase of license tax F 31 See Draft A 1. BUILDING FUND. Limit of levy for F 45 See Draft B 6. BUILDINGS. What percentage of all property P- 24 CAPITATION TAXES. Large amount uncollected P 38 Payment of, condition of right to vote P 39 ; F 45 Suggestions for collecting P 39 CAR LINES. Assessment of, by board of public works proposed P 36 ; F 44 See Draft C. CHARITABLE INSTITUTIONS. Expenses of inmates, how to be borne P 42 Percentage of total disbursements for P 40 See Drafts B 7, 8, 9 and 10. CITIES. See Municipal Corporations ; Municipal taxes ; Draft F. COAL. License tax on production of, suggested P 28 Objections to P 29 Such tax recommended F 32 See Draft A 1. 1902.] Index. 71 COLLECTION OF TAXES. Assessor as collector p 37 By assessor until Jan. 1 ; li.v sheriff afterwards F 0, 12 Comparative cost of collection under present and proposed plans. F 10, 11 Municipal taxes collected by county officer P 38 ; F 61 Hen si his . for commission's plan F 13 See Drafts D 2, 3 and 4. COMMISSIONER. See State Tax Commissioner P 44 Draft 6. COMMISSIONERS OF SCHOOL LANDS. Additional provisions suggested P 44 See Draft D 6. > CONSTITUTIONAL AMENDMENT. Convention recommended F 64 Deduction of debts from value of tangible property F 30 Gross receipts of corporations F 34 License taxes on coal, oil and gas F 35 Municipalities to determine their own methods of taxation F 62 Suggested P 45 Taxes to be paid as prerequisite to voting P 39 ; F 45 Towns, classification of F 57 Towns, incorporation o'f by county courts F' 60 See Draft G. CONSTITUTIONAL CONVENTION. Suggestion of p 45 Recommended F 64 See Draft G. CONVICTS. To be taken by guards to penitentiary F 51 See Draft B 4. CO-OPERATION OF PUBLIC Desired P 45 COUNTIES. How interests of, affected by recommendation of commission F 14 COUNTY TREASURER. Assessor to be F 61 Daily balance to be struck by F 47 See Draft D 2. CRIMINAL CHARGES. Amount at present P 40 Counties to bear one-half F 50, 51 Increase of P 41 ; F 51 Propriety of putting, on counties P 42 See Drafts B 1, 2, 3, 4 and 5. CRIMINAL CORRECTION. Percentage of disbursements for 40 CRIMINAL COURTS. Compensation of judges to be paid by counties F 51 See Draft B 3. 72 Index. [W. Va. CURRENT EXPENSES, Percentage of disbursements (or 1* 40 DAILY BALANCES. To be struck by assessor as county treasurer F 47 OATH OF ASSESSMENT. Change to Jan. 1 suggested P 19 Change to Jan. 1 recommended I'' 9 See Draft C. .DHAF AND BLIND SCHOOLS. Number of directors I' 1 .V- Part of expenses of Inmates to be borne by counties F 511, S3 See Draft It 8. DEDUCTIONS IN ASSESSMENT. Discussion of F 17 Propriety of P 21 , 22 Tangible property, deductions from F 29 See Draft 0. DELAY. In payment of taxes P 39 DELINQUENT TAXES. Sale for municipal 1' ?.8 ; F CI DBNTISTRY. Tax on license to practice F 31 See Draft A 1. DISBURSEMENT OF RES'ENUEN. Amendments to laws relating to F 50 Need of regulation P 39 Percentages for different purposes P 40 Amendments to laws relating to F SO DISSOLUTION OF TOWNS. Amendment providing for F 62 See Draft F. DISTILLERIES. Proposed increase of license tax F SI See Draft A 1. DRAFTS. Of bills in appendix F 05 EDUCATION. Limit of levy for building fund F 45 Present disbursements for P 40 See Draft T» 6. EMBALMING. Tax on license to practice F 31 See Draft A 1. H9TIMATHS. Of counties' contribution to expenses of inmates of public institutions F 56 Of counties' saving under Commission's plan F 55 1902.] Index. 73 ESTIMATES— amlinmd. Of expenditures under Commission's plan F 46 Of expenditures certain for 1902 P 4(5 Of revenues under Commission's plan F 46 Of revenues possible without property tax P 14 Of revenues, uncertainty of F 3, 4 EXEMPTIONS. Certain, repealed F 16 Constitutionality of '. P 10, 20 Municipal bonds F 16 Propriety of 7 P 19, 20 EXPENDITURES. Amount of present P 39 Diminution of, how made F 4 Estimated, under Commission's plan F 46 Extraordinary, probable P 12 Humane institutions to be supported in part by counties F 52 Inmates of charitable institutions P 42, 43 EXTRAORDINARY APPROPRIATIONS. Probable need of P 11, 12 FAST FREIGHT LINES. Criticism of present system, respecting P 44 See Draft C. FORESTS. Preservation of F 63 FORFEITED LANDS. Criticism of present system, respecting P 44 See Draft D 6. GAS, NATURAL. License tax on production, suggested V 28 License tax on production, objections to P 29 License tax on production, recommended F 38 See Draft A 1. GAS WELLS. Jurisdiction of mine inspector may be extended over F 35 HOSPITAL FOR THE INSANE. Number of directors F 52 Part of expenses of inmates to be borne by counties F 52, 53 See Draft B 7. HOTELS. License tax on. E 31 See Draft A 1. HUMANE INSTITUTIONS. Number of directors of each F 52 Part of expenses of inmates to be borne by counties F 52, 53 See Drafts B 7, 8, 9 and 10. IMPROVEMENTS. Municipal taxes on p 20 74 Index. [W. Va. INCORPORATION. Of towns and villages F 56, 57, 58 See Draft F. INCREASE IN ASSESSED VALUES. Percentage from 1880 to 1890, from 1890 to 1900 P 5 INCURABLES, ASYLUM FOR Number of directors F 52 Part of expenses of inmates to be borne by counties F 52, 53 Regulation of admission to F 53 See Draft B 10. INEQUALITIES. Between assessment districts P 10 Between counties P 12, 13 ; F ;; Between individuals p 16 INSANE, HOSPITAL FOR Number of directors F 52 Part of expenses of inmates to be borne by counties F 52, 53 See Draft B 7. INTANGIBLE PROPERTY. Amendment toward ascertaining amount and value F 30 Assessed value I> 5, 23 Assessment of p 22 Assessment of, suggestions for compelling P 25 Assessment of, discussion of F 20 Excuses of those who conceal P17 See Draft C. • INTERMEDIATE COURTS. Compensation of judges to be paid by counties F 51 See Draft B 3. JUDGES. Of criminal and intermediate courts to be paid by counties F 51 See Draft B 3. LAND. See Real Estate. LAND OWNERS. How interests affected F 15 LAW. Tax on license to practice F 31 See Draft A 1. LICENSE TAXES. Additional and increased, suggested p 27, 28 Amount now collected small p 26 Changes in law suggested p 27, 28 Coal, oil and gas, suggested p 28, 29 Coal, oil and gas, recommended F 32, 33, 34 Increase in certain, recommended F 31 See Draft A 1. LIQUOR LICENSES. Present taxes on p 26 Proposed increase of tax F 31 See Draft A 1. 1902.] Index. 75 medicine. Tax on license to practice F 31 See Draft A 1. MEMBERSHIP OF COMMISSION I' 2 MERCHANTS. Deductions from stock in trade F 17 METHOD. Of inquiry by Commission P 3 MINE INSPECTOR. Jurisdiction might extend to oil and gas wells F 35 MUNICIPAL CORPORATIONS. Classification of, reasons against F 57 County assessor to be treasurer of F 61 Determination of their own methods of taxation F 62 Dissolution of F 62 Exemption of bonds of rF 16 Inquiry into laws respecting, deferred P 3 Legislature, time of, in considering special charters F 56 Proceedings in court to incorporate F 56, 57, 58 See Draft F. MUNICIPAL TAXES. Collection by county officers P 38, F 61 County assessment as basis of P 25 Delinquent, sale for P 38, F 61 Improvements, taxes on P 20 Licenses, taxes on F 62 Methods of raising, might be left to towns F 62 See Draft F. NATIONAL BANKS. In West Virginia, assets as reported to comptroller, and as assessed. .F 41 NATURAL GAS. See Gas, Natural OFFICE HOLDERS. Interests of, not disturbed - F 56 OFFICERS. Accounting, methods of P 43. F 48 See Draft K 2. OIL. License tax on production of, proposed « P 28 License tax on production of, recommended F 33 Objections to ■_ P 29 Taxes now paid by oil interests P 29 See Draft A 1. OIL WELLS. Jurisdiction of mine inspector may be extended over F 35 ORGANIZATION. Of Commission P 3 PENITENTIARY. Convicts to be taken by guards to F 51 See Draft B 4. 76 Index. [W. Va. PERSONALTY. Assessed value l.SRn, 1800. jOiio l> r>. 2" Assessed value by counties P 7-10 Percentage of all property 1' 2, 4 PHARMACISTS. Tax on license _ F .'it See Draft A 1. PIPE LINES. Assessment by board of public works proposed 1* 36, F 44 See Draft C. PLAN. Of procedure of Commission P 3 PRELIMINARY REPORT. Reasons for making *". P 4 PRESERVATION OF FORESTS. Suggestions looking to V 63 PROCEDURE. Plan of. by commission 1* 3 PI'RLIC CO-OPERATION. Requested P 45 PUBLIC INSTITUTIONS. Accounting, methods of - P 4,'i ; F 48 See Draft E .'. PULLMAN CARS. Assessment by board of public works F 44 See Draft C. RAILROADS. Amendments to law taxing 4:;. 44 Amount of taxes now paid by .' P 11 Comparative assessment of. and oil property •....!' 20 Percentage of all property, what , P 24 Plans suggested for taxing P 35 State to take taxes on railroads, plan not practicable I*' 50 See Draft C. REAL ESTATE. Annual assessment of ^ p 18 Excuses for low valuation of PIS Interest of owners of. how affected by Commission's plan F 15 Percentage of whole property, what P 24 Yaluos assessed in 1870. 1X00. 1000 P 5 See Draft C. REFORM SCHOOL Admission to F 54 Number of directors F 52 Part of expenses of inmates to be borne by counties F 52, 53 See Draft P, 0. REPORT. Proposition of Commission to be taken as u w.hole F 2 RESOLUTION. Raising Commission P 1 1902.] Index. 77 UEKTAUltANTS. License tax on ". F 31 Sep Draft A 1. REVENUES. More needed p 11, p 3 Present amount P 11, 14 ; F r> How to be Increased '. F 4 Estimated, under Commission's plan F 40 SCHOOLS FOR THE DEAF AND BLIND. Number of directors F 52 Part of expenses of inmates to be borne by counties F 52, 53 See Draft B 8. SEPARATION OF STATE AND LOCAL REVENUES. Suggested V 14; F 3 Objections 1 : l r, Recommended F i SHERIFF. To collect after January 1 F 9 See Draft D 2. SLEEPING CAR LINES. Assessment by board of public works F 44 See Draft C. STATE SCHOOL TAXES. Amount now collected F 5 See Draft A 1. STATE TAX COMMISSIONER. Appointment and duties of, suggested P 44 Need for such officer F 40 See Draft C. STREET RAILROADS. Assessment of, as other railroads proposed P 3(; ; F 44 See Draft C. ( SUFFRAGE. Tax paying as prerequisite to p 39 TABLES. Assessed values for 1880, 1 890, 1 900 P 4, .", Bank property reported — assessed p :;:! ; p 37 Classes of property, the several p 23 Comparative assessments of oil property and railroads p 29 Counties gain if State and school property tax abolished F G, 55 Criminal charges, increase of p 41 Disbursement of State revenues r 40 Estimate by auditor of certain expenses for 1902 F 47 Oil and railroad property compared P 29 Personalty by counties 1890-1900 p 7 Real estate by counties 1890-1900 p fi Receipts and disbursements estimated under Commission's plan F 4fi Taxes now collected for State and State school purposes F 47 TAX COMMISSIONER. See State Tax Commissioner ; Draft C. TOBACCO. Tax on license to sell P 31 See Draft A 1. 78 Index. [W. Va. TOWNS. -■-■-- — See Municipal Corporations ; Municipal Taxes. TREASURER. Assessor to be county and municipal F 61 See Draft D 2. VILLAGES. See Municipal Corporations; Municipal Taxes; Draft F. APPENDIX TO FINAL REPORT OF WEST VIRGINIA TAX COMMISSION. THE BILLS PROPOSED BY THE WEST VIRGINIA TAX COMMISSION OF 1902 AND SUBMITTED TO THE LEGISLATURE OF 1903. (Copies of the Report of the Tax Commission can be had on application to Secretary Board of Agriculture, Charleston, W. Va.) IMS: The Tribune Printing Company, Charleston. < uni6n(wIlabel> DRAFT A I. A BILL to amend and re-enact Sections one to sixty-seven both inclusive, of Chapter thirty-two of the Code of "West Virginia, relating to regulations respecting licenses, injury to persons arising from illegal sales of intoxicating liquors— remedy therefor, and amount or rate of tax on each subject of taxation. Be it enacted by the Legislature of "West Virginia : Chapter thirty-two of the Code relating to regulations re- 2 specting licenses — injury to persons arising from illegal sales 3 of intoxicating liquors— remedy therefor, and amount or rate 4 of tax on each subject of taxation, is hereby amended and re- 5 enacted, so as to read as follows : 1. No person without a State license therefor shall 2 (a) keep a hotel or tavern, eating house or restaurant; or 3 (b) furnish intoxicating drinks or refreshments -at a public 4 theatre ; or 5 (c) sell or offer or expose for sale, or solicit or receive orders 6 for, spirituous liquors, wine, porter, ale, or beer, or any drink 7 of a like nature, 8 (d) carry on the business of a distiller or brewer of whiskey, 9 brandy, beer, porter or ale; or 10 (e) carry on the business of a druggist; or 11 (f ) keep for public use or resort a bowling alley, billiard table, 12 pool table, bagatelle table, or any table of like kind, or a shoot- 13 ing gallery or skating rink. i 14 All mixtures, preparations or liquids which will produce in- 15 toxieation, whether they are patented or not, shall be deemed 16 spirituous liquors within the meaning of this section. The 17 words "eating house" in this section shall not apply to farmers, 18 who furnish meals to travelers and others passing. v 2. No person without a State license therefor shall exhibit 2 (a) any circus, menagerie, circus and menagerie combined, theat- 3 rical performance or public show, to which admission is ob- 4 tained for money or other reward ; or 5 (b) run or operate a merry-go-round for profit; or 6 (c) act as a hawker or peddler; or 7 (d) act as auctioneer; or 8 (e) practice the business of stock broker, merchandise broker, or 9 other broker by buying or selling for others, stocks, securities or 10 other property, for a commission or reward; or 11 (f ) practice the business of money broker or private banker by 12 buying or selling uncurrent or depreciated money or funds for ' 13 exchanging one kind of money or funds for another for profit or 14 reward; or 4 Bills of Tax Commission. [W. Va. 15 (g) practicing the business of pawn broker by lending money or 16 other thing for profit, for or on account of personal property 17 deposited with the lender in pledge ; or 18 (h) sell or barter or offer or expose for sale or barter any patent 19 right; or 20 (i) being a traveling agent, canvasser or salesman, sell or con- 21 tract to sell, any lightning rod, sewing machine, stove or range, 22 or organ or other musical instrument, whether manufactured 23 within or without the State ; or 24 (j) sell, offer, or expose for sale or solicit or receive orders for 25 manufactured tobacco, snuff, cigars, cigarettes, or any other pre- 26 paration of tobacco, or cigarette paper or wrappers, at retail ; or 27 (k) practice law; or 28 (1) practice medicine or surgery, or any method of healing; or 29 (m) practice dentistry; or 30 (n) practice embalming; or 31 (o) practice the business of r or act as a registered pharmacist; or 32 (p) carry on any bank or trust company; or 33 (q) carry on the business of a banker ; or 34 (r) carry on the business of mining coal or of producing pe- 35 troleum o'il or natural gas ; or 36 (s) being a corporation, heretofore or hereafter chartered under 37 the laws of this State, whether its principal place of business or' 38 chief works be within or without the State, do or attempt to do, 39 any business by virtue of its charter or certificate of incorpora- 40 tion. 3. And person violating either of the two preceding sections, 2 shall, except where it is otherwise provided herein, for every such 3 offense, forfeit not less than ten or more than one hundred dol- 4 lars, and may, at the discretion of the court, be imprisoned in 5 the county jail not exceeding three months. 6 Any person carrying on the business of mining coal, or of pro- 7 ducing petroleum oil or natural gas, or carrying on a bank or 8 trust company, or carrying on the business of a banker without 9 the license required by this chapter, shall be guilty of a misde- 10 meanor, and shall forfeit not less than ten nor more five hun- 11 dred dollars for every day such offence continues. 4. This chapter shall not be "construed 2 (a) to require license to keep a boarding house or boarding 3 school, where boarders are not received for less than three days ; *k or 5 (b) to prohibit a druggist from selling without license spirituous 6 liquors or wine, in good faith, for medicinal purposes, or alcohol 7 for medicinal, scientific or mechanical purposes; or 8 (c) to require any incorporated bank, savings bank, or savings 9 institution, or trust company, to obtain a license as a broker or 10 private banker ; or 11 (d) to reguire any resident of this State to obtain a license to 12 exhibit any work or production of his own invention or skill ; or 1902.] Bills of Tax Commission. 5 13 (e) to require license for any school exhibition, literary or scien- 14 tific lecture or musical concert ; or 15 (f ) to affect and person furnishing refreshments at any public 16 dinner, fair, festival or celebration; or 17 (g) to affect any trustee selling trust property or any personal 18 representative or committee selling property belonging to the es- 19 tate under his charge, or any officer or commissioner selling 20 property under the order, decree, execution or process of any 21 court of justice of this State, or of the United States ; or 22 (h) to affect any colporteur or person selling religious books; or 23 (i) to prohibit any lawyer not a resident of this State, and who 24 does not regularly practice, or offer to practice, therein, and who 25 is regularly qualified to practice law in the place at his residence, 26 from appearing in or conducting the trial of a case in any court 27 of this State, without obtaining the license prescribed by this 28 chapter; 29 (j) to prohibit any physician or surgeon not a resident of this 30 State, who does not regularly practice, or offer to practice there- 31 in, and who is duly qualified to practice medieine and surgery 32 where he resides, from practicing medicine or surgery without 33 the license required by this chapter when called into consulta- 34 tion in this State by a physician legally entitled to practice medi- 35 cine in this State ; or 36 (k) to prohibit any one from mining _coal for his own private 37 use and not for sale. 5. The license required by section two of this chapter to 2 practice law, medicine and surgery, dentistry, embalming, for 3 acting as a registered pharmacist, or to carry on the business of 4 mining coal, or producing petroleum oil or natural gas, shall 5 be in addition to any other license, certificate or permit required 6 by this chapter or any other law of this State. The license here- 7 in provided for to practice medicine, surgery, law, dentistry, em- 8 balming and to act as a registered pharmacist, shall be co-exten- 9 sive with the State ; but a license to practice medicine shall en- 10 title the holder thereof to practice surgery. 6. If any druggist shall sell spirituous liquors or wine unless 2 for medicinal purposes, or alcohol unless for medicinal, scien- 3 tific or mechanical purposes, he shall for each and every offense 4 be fined not less than twenty or more than "one hundred dollars, 5 and it shall be the special duty of the circuit court to give this 6 provision in charge to every grand jury. If any person shall, 7 upon or along any river which forms any part of the boundary 8 line of this State, violate the first section of this chapter, he shall 9 in addition to the penalty prescribed in section three, be cbn- 10 fined in the county jail not less than thirty nor more than sixty 11 days, and during such sentence shall work at hard labor on any 12 public highway of the county under the custody of the sheriff, 13 or his deputy, at such place or places as the court may direct. , 7. In any prosecution against a druggist for selling alcohol, 6 Bills of Tax Commission. [W. Va. 2 spirituous liquors or wine, without a license therefor, if the sale 3 be proven, it shall be presumed that the sale was unlawful in 4 the absence of satisfactory proof to the contrary. No sale of 5 alcohol, except for mechanical or scientific purposes, spirituous 6 liquors or wine, shall be made by any druggist underthe pro- 7 visions of this chapter, except upon the written prescription of 8 a practicing physician in good standing in his profession, and 9 not of intemperate habits, specifying the name of the person 10 and the kind and quantity of liquors to be furnished him, and 11 stating that such liquors, so prescribed, are absolutely necessary 12 as a medicine for such person, and are riot to be used as a bever- 13 age, and not more than one sale shall be made upon the same 14 prescription. And the production of such prescription by the 15 defendant at the trial of an indictment against him for the sale 16 of the alcohol, spirituous liquors or wine mentioned therein, 17 shall be sufficient to rebut the presumption arising from the 18 proof of such sale as hereinbefore provided for, if the jury be- 19 lieve, from all the evidence in the case that the sale was made 20 in good faith, under the belief that such prescription and state- 21 ment were true. 8. If any physician shall, for the purpose of aiding a drug- 2 gist or other person in the violation of any of the provisions of 3 this chapter, or otherwise, give such prescription and make such 4 statement falsely, he shall be guilty of a misdemeanor and fined 5 not less than fifty nor more than two hundred dollars. Every . 6 such prescription and statement shall be filed and preserved by 7 the druggist selling such liquors thereon, and the same shall 8 be open and subject to the inspection of the presecuting attorney 9 of the county, or any member of a' grand jury thereof, or any 10 relative of the person to whom such liquors were sold ; and any 11 druggist, pr person in charge of such prescriptions and state- 12 ments, who shall wilfully fail or refuse to produce the same, 13 when demanded for inspection by any of the persons aforesaid, 14 shall be guilty of a misdemeanor and fined not less than twenty 15 nor more than one hundred dollars. CERTAIN PROVISIONS RESPECTING TAVERN LICENSES. 9. Every house where food and lodging is usually furnished 2 to travelers and payment required therefor, shall be deemed a 3 hotel or tavern. Every person licensed to keep a hotel or tavern 4 shall constantly provide the same with lodging and diet for trav- 5 elers and their servants, and with stableage and provender, or 6 pasturage and provender, as the season may require, for their 7 horses ; but if such hotel be in a city, village, or town, the coun- 8 cil may, if the applicant desire it, dispense with the necessity of 9 providing for horses. If any person so licensed, fail to comply 10 with this section, the license may be revoked pursuant to the 11 twenty-fourth section; and. shall always be revoked if it appear 1902.] Bills of Tax Commission. 7 12 that the principal object in obtaining the same is not to provide 13 lodgings and diet for travelers and their servants, but to use it as 14 a facility for selling intoxicating liquor. 10. The State licenses mentioned in the first section shall 2 be issued only when authorized by the county court of the 3' county, except that where 'the act, occupation or business for 4 which such State license is necessary, is to be done or carried 5 on in an incorporated city, village or town, the license shall be 6 issued only when authorized under the charter of said city, vil- 7 lage or town by the council thereof, as well as by the county 8 court. Provided, -That no license shall be issued for the sale 9 of intoxicating liquors within two miles of the limits of any such 10 incorporated city, town or village, in which there is no such li- 11 cense, without the consent of the council thereof be first obtained, 12 and except that when such business is to be done or carried on 13 in an incorporated town, the council of which is vested with 14 the sole power of granting such license, it shall be issued on the 15 authority of said council alone. 11. Every person desiring to obtain a State license shall ap- 2 ply for a certificate therefor to the clerk of the county court. 3 If he desire such license for any purpose named in the first 4 section, he shall if the business is to be carried on in an incor- 5 porated town, wherein the council is vested with the sole power 6 of granting such license, or wherein the assent of such municipal 7 authorities is required to the granting of the same, deliver to said 8 clerk a copy of the order or resolution of the council of said 9 town authorizing or assenting to such license. If the business 10 is to be carried on in an incorporated town, the council of which 11 is vested with the exclusive power of granting such license, the 12 said clerk shall thereupon deliver to the applicant a certificate 13 of the license to be obtained, and the amount of tax to be paid 14 thereon to the State, which certificate shall conform in other re- 15 spects to the provisions relating thereto hereinafter contained. 16 If such business is to be carried on in an incorporated town not 17 vested with the sole power of granting .such license, or outside of 18 an incorporated town, the clerk shall deliver such certificate only 19 when the same has been authorized by the county court. Such 20 certificate shall be produced by the applicant to the officer to 21 whom the State tax is to be paid, and his receipt for such tax, 22 written on the certificate, shall, with the certificate, constitute a 23 license, while it remains in force, to the person and for the pur- 24 pose specified in the certificate, except so far as otherwise provid- 25 ed in this chapter. 12. The clerk of the county court may obtain a certificate 2 for a State license from the clerk of the circuit court in the same 3 manner as another person may obtain such certificate from the 4 clerk of the county court. The clerk of the circuit court in rela- 5 tion to such certificate issued by him shall perform the same 6 duties and be subject to the same penalties as the clerk of the 8 Bills of Tax Commission. [W. VA; 7 county court would be in relation to a certificate issued by him. 13. Where the council of a town is authorized by its char- 2 ter or any law of the State to impose a penalty for doing any 3 act, or engaging in any business or occupation, within the limits 4 of such town, without first having obtained a license therefor 5 pursuant to the ordinances of said town, no State license shall 6 exonorate the person holding the same from any such penalty. 14. Neither the county court, nor any council, shall author- 2 ize any license mentioned in the first section, unless satisfied, and 3 so enter upon its record, journal or minutes, that the applicant 4 for such license is not of intemperate habits. 15. The granting of a license to any person to carry on any 2 business, or to engage, in any practice, for which a license is 3 required under any of the provisions of this chapter, shall not 4 be construed to authorize him to carry on said business, or en- 5 gage in such practice, unless he shall have complied with all 6 provisions of law requiring him to make any payment, obtain 7 any certificate or permit, or to do any act, as a condition of car- 8 rying on any such business or engaging in any such practice. 16. If any person having a State license to sell spirituous 2 liquors, wine, porter, ale, beer, or any other intoxicating drink, 3 shall sell or give any such liquors or drinks to any minor or per- 4 son of unsound mind, or to any person who is intoxicated at the 5 time, or who is in the habit of drinking to intoxication, when he 6 knows or has reason to believe such person is a minor or of un- 7 sound mind, or intoxicated, or is in the habit of drinking to in- 8 toxication, or if he permit any person to drink to intoxication 9 on any premises under his control, or shall sell or give any in- 10 toxicating drink to any one on Sunday, or if any person (except 11 a parent to his child or guardian to his ward), whether he have 12 a State license or not, give to any minor or person of unsound 13 mind, any intoxicating drink, unless such drink be prescribed by 14 a reputable physician in writing stating that such drink is 15 necessary as a medicine, ancT the quantity necessary, he shall be 16 guilty of a misdemeanor, and fined not less than twenty nor 17 more than one hundred dollars, for the first offense, and not less 18 than forty dollars, for more than two hundred dollars for the 19 second offense, and may, in the discretion of the court, in addi- 20 tion to such fine for the second offense, be confined in jail not 21 more than sixty days. Upon conviction for the second offense 22 the court in which the conviction is had shall revoke the license 23 of such person, and a sale thereafter by him shall be a sale with- 24 out a license, and no license shall be afterwards granted to such 25 person by any county court, or town council. Notwithstanding. 26 any other provision in this chapter no person holding such li- 27 cense bhall be allowed to transfer or assign it to any other per- 28 son while any indictment is pending against the person holding 29 such license. 17. A sale of any such liquors or drinks by one person for 1902.] Bills of Tax Commission. 9 2 another shall, in any prosecution for such sale, be taken and 3 deemed as a sale by both, and both may be indicted and fined 4 therefor, either jointly or separately. 18. All houses, buildings and places of every description 2 where intoxicating liquors are sold or vended contrary to law, 3 shall be held, taken and deemed to be common and public nui- 4 sances, and courts of equity shall have jurisdiction by injunc- 5 tion to restrain and abate' any such nuisance upon bill filed by 6 any citizen, or by the prosecuting attorney of any county, in 7 the name of the State of West Virginia, and may be abated as 8 such upon conviction of the owner or keeper thereof, as herein- 9 after provided. 19. The owner of any house, building or other place men- 2 tioned ill the preceding section, who sells, or knowingly permits 3 intoxicating liquors to be sold or vended therein contrary to law, 4 and every person engaged in such unlawful sale in any such 5 house, building or place, may be indicted for keeping and main- 6 taining a common and public nuisance, and upon conviction 7 thereof he shall be fined not less than twenty nor more than one 8 hundred dollars, and at the discretion of the court, imprisoned 9 in the county jail not less than ten nor more than thirty days ; 10 and judgment shall be given that such house, building or other 11 place be abated or closed up as a place for the sale of such li- 12 quors contrary to law, as the court may determine. 20. Every husband, wife, child, parent, guardian, employer 2 or other person, who shall be injured in person, or property, or 3 means of support by any intoxicated person, or in consequence 4 of the intoxication, habitual or otherwise, of any person, shall 5 have a right of action, severally or jointly, against any person 6 who shall by unlawfully selling or giving of intoxicating liquors, 7 have caused the intoxication, in whole or in r>art, of such per- 8 son or persons; and any persons owning, renting, leasing or per- 9 mitting the occupation of any building or premises, and having 10 knowledge that intoxicating liauors are to be sold therein, or 11 who having leased the same for other purposes, shall knowingly 12 permit therein the sale of any intoxicating liquors that have 13 caused, in whole or in part, the intoxication of any person, shall 14 be liable, severally and jointly, with the person or persons sell- 15 ing or giving intoxicating liquors aforesaid, for all damages sus- 16 tained, and for exemplary damages. A married woman shall 17 have the same right to bring suits and to control the same and the 18 amount recovered as a feme sole ; and all damages recovered by 19 a minor, under this chapter, shall be paid either to this parent, 20 guardian or next friend, as the court shall direct. The unlawful 21 sale or giving away of intoxicating liquors shall work a forfeit- 22 ure of all rights of the lessee or tenant under any lease or con- 23 tract of rent of the premises where such unlawful sale or giving 24 away shall take place. All suits for damages under this chapter 25 may be by any appropriate action in an ir of the court of this 10 Bills of Tax Commission. [W. Va. 26 State having competent jurisdiction : Provided, however, That 27 if the property of the landlord, be seized or taken for any fine, 28 forfeiture or amercement, by reason of the unlawful acts of his 29 'tenant, arising under the provisions of this chapter, such land- ?0 lord may sue upon the bond required by this chapter to be given, 31 and may recover thereon damages to the amount incurred and 32 paid by him, together with his costs. But no property belonging 33 to a married woman, infant or insane person, shall be taken or 34 seized under the provisions of this chapter, and in all such cases 35 the husband, guardian or committee, as the case may be, shall 36 be, pecuniarily and personally liable. 21. If any such house, building or place as is hereinbefore 2 mentioned, the sale of intoxicating liquors is carried on clandes- 3 tinely or in such manner that the person so selling cannot be 4 seen or identified, any sheriff, constable or other officer, charged 5 with the execution of a warrant issued under the twenty-third 6 section may, whenever it is necessary for the arrest or identifi- 7 cation of the person so selling, break open such house, building ,8 or place. 22. No county court, nor any town council, shall authorize 2 the issuing of any license to sell spirituous liquors, wine, porter, 3 ale, beer or drink of like nature, until the applicant shall have 4 given bond with good security, to be approved by the court or 5 other tribunal, or council, in the penalty of at least three thous- 6 and five hundred dollars, conditioned that he will not permit any 7 person to drink to intoxication on any premises under the con- 8 trol of such applicant; and will not knowingly sell or furnish 9 any intoxicating drink to any person who is intoxicated at the 10 time or who is known to him to have the habit of drinking to in- 11 toxication, or whom he knows, or has reason to believe, is under 12 the age of twenty-one years ; and that he will not sell or furnish 13 such drink to any person on Sunday. And with the further con- 14 dition that he will pay all such damages and costs as may be 15 recovered against him by any person under any of the provis- 16 ions of chapter thirty-two of the Code of West Virginia, as 17 amended. And such applicant, and his securities in said bond, 18 shall be liable in a suit or suits thereon for the fine and costs, 19 which may be recovered against him for any offence under this 20 chapter which is a violation of any of the conditions of said 21 bond, as well" as for the damages hereinbefore provided for, until 22 the penalty of said bond is exhausted. 23. Every justice of the peace, upon information made' un- 2 der oath or affirmation, that any person is selling, offering or 3 exposing for sale spirituous liquors, wine, porter, ale, beer or 4 drink of like nature, or that the affiant has cause to believe and 5 does believe that any such liquors are sold in any house, building 6 or other place named therein, contrary to the provisions of this 7 chapter, whether such persons have a license or not, shall issue 8 his warrant requiring the person suspected to be brought before 1902.] Bills of Tax. Commission. 11 9 him for examination, or the said house, building or other place 10 to be searched and the parties found therein arrested and 11 brought before him, as aforesaid, and in the same warrant shall 12 require the officer to whom it is directed to summon such wit- 13. nesses as shall be therein named, or whose names are endorsed 14 thereon to appear and give evidence on the examination. If, 15 upon the examination of such person, it shall appear to the 16 justice that there is probable cause to believe him guilty of the 17 offence charged, he shall require the accused to enter into a recog- 18 nizance, with sufficient sureties, in the sum of one hundred dol- 19 lars, to appear before the next term of the circuit court of 'the 20 county to answer an indictment, if one be preferred against him ; 21 and upon his f ailure'to enter into such recognizance the justice 22 shall commit him to jail to answer such indictment. The jus- 23 tice shall also recognize all the material witnesses, with or with- 24 out sureties, as he may deem proper, to appear before the grand 25 jury, at the next term of said court, and give evidence against 2u the accused; and the justice may require the accused to give 27 bond, with sufficient security, in the sum of five hundred dollars, 28 conditioned that he will not violate any of the provisions of chap- 29 ter thirty-two of the Code of West Virginia, as amended, during 30 the time intervening between the date of such bond and the 31 adjournment of the next grand jury term of the circuit court of 32 the county; and upon his failure to give such bond the justice 33 shall commit him to jail until such bond is given, or until he is 34 discharged therefrom by the circuit court of the county. 24. The county court, or council, who authorized any license 2 mentioned in the first section, may, for good cause shown, revoke 3 the same, upon the petition in writing of any inhabitant of the 4 county, or town. But the person holding the license must first 5 have reasonable notice of the proposed revocation, and the privi- 6 lege of being heard in person or by counsel. After such revoca- 7 tion, the license shall be of no effect to protect him from any 8 penalty imposed by this chapter. 25. Every .certificate issued as aforesaid, if it be to author- 2 ize the keeping of a hotel, or a tavern, or bowling alley, billiard 3 table, or bagatelle table, or any table of like kind, or to carry on 4 the business of a druggist, shall specify the house in which it 5 is to be kept or carried on ; and to keep or carry on the same at 6 a different place shall be deemed a violation of this chapter. 7 Every certificate to sell spirituous liquors, wine, porter, ale, beer, 8 or any drink of like nature, or to furnish drinks or refreshments 9 at a public theatre, shall specify the house where they are to be 10 sold, and a sale at any other place shall be held to be a sale with- 11 out license. Other licenses shall be deemed co-extensive with the 12 county but of no effect beyond the limits of such county, unless 13 otherwise herein provided. 26. If the person holding a State license, which is limited to 2 a particular house as aforesaid, desires to have such license 12 Bills of Tax Commission. [W. Va. 3 transferred to another place, the county court, or council of 4 city, village or town (of the council thereof has the sole author- 5 ity to grant such license), or both, if both be required, in which 6 is situated the place to which the license is to be transferred, 7 may authorize the alteration and cause a memorandum thereof 8 to be endorsed in such license by the clerk, who shall, in such 9 case, immediately make report thereof to the assessor of the 10 proper district. After such endorsement, the license shall have 11 the same effect as the place to which it is transferred had been 12 inserted therein instead of the house therein specified. 27. A person holding any license mentioned in the first sec- 2 tion may, except as other wise provided, assign the unexpired 3 term thereof to another, with the assent of the county court, or 4 other tribunal, or council, or both, who authorized such license, 5 endorsed thereon by the clerk, who shall in such case immediately 6 make report thereof to the proper assessor. If the assignment 7 be of such a license as is mentioned in the twenty-second section 8' the assignee shall give bond and security as required by that sec- 9 tion, and the said section shall in all respects be applicable 10 thereto. A person holding a State license other than those men- 11 tion in the first section, may transfer the unexpired term thereof 12 to another by assignment, endorsed on the license and attested 13 by the assessor of the district. But no assignment of a license 14 shall be of any effect unless made in the manner prescribed in 15 this section. 28. For every State license, or alteration or assignment of 2 the same, authorized or assented to as aforesaid, the clerk of 3 such court of council, shall be entitled to a fee of fifty cents. - 4 For every certificate for a license, or alteration or assignment of 5 such license, the said clerk shall also be entitled to a fee of fifty 6 cents. The said fees shall be paid by the person on whose appli- 7 cation the license is issued, or the alteration or assignment made. 29. Every State license to keep a hotel or tavern, eating 2 house or restaurant, or sell at wholesale or retail spirituous li- 3 quors, wine, porter, ale or beer, or any drink of like nature ; or 4 keep for public use or resort a bowling alley, billiard table, bag- 5 atelle table or any table of like kind; or act as auctioneer; or 6 practice the business of stock or other broker, by buying or selling 7 for others, stocks, securities or property for a commission or re- 8 ward, or practice the business of a money broker or private 9 banker, by buying or selling uncurrent or depreciated money or 10 funds, or exchanging one kind of money or funds for another, 11 for profit or reward, or carry on the business of a druggist, pawn- 12 broker, or to practice law, medicine, surgery, or any method of 13 healing, dentistry, embalming, to act as a registered pharmacist, 14 carry on the business of banking, of to carry on the business 15 of mining coal or producing petroleum oil or natural gas, to sell, 16 offer or expose for sale manufactured tobacco, snuff, cigars, 17 cigarettes, cigarette paper or wrappers at retail, or to be or do 1902.] Bills of Tax Commission. 13 18 the business of a corporation, shall expire on the thirtieth day 19 of April next after the commencement thereof. If granted for 20 a less time than a year, the State tax thereon shall be computed 21 from the annual tax in proportion to the time such license has to 22 run. 30. A State license to furnish intoxicating drinks or refresh- 2 ments or sell at retail spirituous liquors, wines, porter, ale, or 3 beer, or any drinks of like nature, at a public theatre, or at any 4 public watering place in this State, or sell patent rights, or act 5 as hawker or peddler, or to keep for public use or resort at any 6 public watering place in this State, bowling alley, billiard table, 7 or any table of a like nature, shall be either for a year, four 8 months of two months from the commencement thereof. If., for 9 four months, the State tax thereon shall be one-half and if for 10 two months one-third of the annual tax. 31. There shall be a State tax per week on threatrical per- 2 f ormances, and on a circus, menagerie, or public show, for every ,3 exhibition. 32. If any person desiring a State license of any kind, be dissat- 2 isfied with the amount of tax to be assessed thereon as stated in 3 the certificate of the clerk of the county, court, or with any de- 4 cision of the clerk respecting such license, or if any person be 5 aggrieved by the assessment of a license tax, he may obtain relief 6 in the following manner : He may apply to the State tax com- 7 missioner to review the decision of the clerk. The State tax 8 commissioner shall review the action of the clerk, affirm the 9 same if found to be in accordance with the law, a«id if found 10 contrary to the law reverse the same, and issue a certificate for 11 such license on such terms and with sfcch conditions as may be 12 required by law. On such appeal the State tax commissioner 13 may ignore or diminish the amount of tax as fixed toy the clerk, 14 to meet the requirements of the law. Whenever the State tax 15 commissioner shall ascertain from any source that any person is 16 carrying on any business for which a State license is required, 17 without having paid the full amount, of the tax required by law, 18 though having paid the amount of tax named in the clerk's 19 certificate, he shall after notice to such person to show cause, 20 before him, why such license tax should not be increased, impose 21 proper amount of tax and require such person to pay to the as- 22 sessor the amount of the difference between what such person 23 has already paid and what the State tax commissioner finds he 24 should have paid. If in any case the person desiring the license 25 shall not comply with the requirements or decision within ten 26 days after the same is made known to such person, the license 27 awarded to such person, if any shall have been awarded, shall 28 be revoked by the State tax commissioner and any money paid 29 on account of such license shall be forfeitad to the State, and 30 such license shall be of no force or effect to authorize the carry- 31 ing on of the business engaged in the acts authorized by such 32 license. 14 Bills of Tax Commission. [W. Va. 33. Every person holding a State license -for any of the 2 purposes mentioned in the, first section of this act, and every 3 person holding such license to sell cigars, or any other prepara- 4 tion of tobacco, or to carry on the business of a banker, shall 5 keep such license posted in a conspicuous position in the place 6 where any, such business is carried on. Every person holding 7 any other license shall produce the same for inspection whenever 8 required by the State tax commissioner, prosecuting attorney, 9 sheriff, assessor, or any justice of the peace, of the county where- 10 in such person is claiming to act under such license. Any per- il son violating this section shall forfeit not less than ten, nor 12 more than one hundred dollars. 34. It shall be the duty of every clerk of the county court 2 to ascertain from time to time all persons in his county from 3 whom State license is required by law, and deliver them proper 4 certificates of the license -to be obtained and the tax to be paid 5 thereon to the State ; but it shall also be the duty of every per- 6 son to apply to the clerk of the county court and cause himself 7 to be properly listed and licensed. And in case he shall trans- 8 act any business for which he obtains such license, without hav- 9 ing paid the taxes thereon, he shall forfeit not less than ten nor 10 more than one hundred dollars for every such offence. 35. The said clerk shall from time to time make fair, elassi- 2 fled lists of all persons in his county from whom State license 3 is required by law, specifying in such lists the -date of every 4 certificate,, the name of the person to whom delivered, the amount 5 of the State tax, for what the license is to be obtained, and such 6 other particulars as he may be directed by the auditor to State 7 therein. 36. He shall complete and deliver to the assessor or collector 2 before the thirtieth day of April in each year, the lists of licenses 3 expiring on that day. Of other licenses, he shall make out and 4 deliver to the assessor or collector proper lists at intervals not 5 exceeding two weeks. 37. He shall transmit to the auditor proper lists of all State 2 licenses for which certificates may have been issued in his county. 3 A list of such as are issued on or after the first day of January 4 in any year, and before the first day of July following, shall be 5 transmitted on or before the tenth day of July; and of such as 6 are issued on or after the first day of July in any year, and 7 before the first day of January following, a list shall be trans- 8 mitted on or before the tenth of January. If he shall have as- 9 certained that the State tax specified in any certificate was not 10 paid, he shall note the fact on the proper list. The said list 11 shall be verified by the affidavit of the clerk. If no certificate 12 for license has been issued during any if the periods above men- 13 tioned, he shall return that fact to the auditor, verified by his 14 affidavit, at the times specified for transmitting the said lists. 38. Such lists shall be evidence against the assessor or col- 1902.] Bills of Tax Commission. 15 2 lector to charge him with the amount of State tax therein stated. 39. The auditor, after conference with the State tax com- 2 missioner, by letter or printed circular, shall give such instruc- 3 tions from time to time to the assessors, respecting their duties 4 under this chapter, as may seem to him judicious. 40. If any clerk fail to perform any duty required of him by 2 this chapter, or to obey the instructions of the auditor, so far 3 as they are not contrary to law, he shall forfeit for every such 4 offence not less than ten nor more than one hundred dollars. 41. The assessor or other collector shall be authorized to 2 distrain immediately, upon the receipt of the lists provided for 3 in section thirty-six, for the amount with which any person may 4 have been assessed by the assessor upon any State license under 5 the provisions of this chapter, and to sell, upon ten days' notice, 6 so much of said persons' personal property subject to such dis- 7 tress as may be necessary to pay the tax so assessed. 42. When an assessor or collector is unable to find property 2 out of which to make the taxes imposed upon persons, who may 3 have been assessed with a license, such assessor or collector may 4 return such person as insolvent, subject to all the laws in re- 5 lation to uncollected taxes. 43. Every assessor or collector shall account for and pay 2 into the treasury of the State the State taxes on licenses at the 3 following times : The taxes assessed on or after the first day of 4 January and before the first day of July following, shall be 5 accounted for and paid on or before the thirty-first day of the 6 said month of July, and the taxes assessed on or after the first 7 day of July, and before the first day of January following, shall 8 be accounted for and paid on or before the thirty-first day of 9 said month of January. 44. If an assessor or collector fail to pay as required by the 2 last section, the auditor, within three months after such failure, 3 may file in the clerk's office of the circuit court for the county 4 in which the seat of government for the time may be an accurate 5 account of the amount with which such sheriff or collector may 6 be chargeable on account of said taxes ; and the said clerk shall 7 enter up judgment thereon against such assessor or collector 8 for the said amount, with lawful interest thereon from the time 9 of such failure until payment, and fifteen per cent, damages on 10 the principal in addition thereto, unless the auditor direct a re- 11 duetion of the said damages; which judgment shall have the 12 same force and effect, and be subject in all respects to the same 13 proceedings, as if it had been rendered by the said court. The 14 auditor may retain any money in his hands or in the State 15 treasury due such assessor or collector, as commissions or other- 16 wise, sufficient to pay the amount due from such assessor or col- 17 lector, and apply the same in satisfaction of the tax as due from 18 such assessor or collector, or of such part of said taxes as the 19 amount retained will satisfy. If such money is so retained and 16 ■ Bills of Tax Commission. [W. Va. 20 applied by the auditor after judgment shall have been entered by 21 the clerk as herein provided for, the auditor shall certify the 22 amount so retained and applied, to the said clerk, and he shall 23 enter an order showing the satisfaction of said judgment, in 24 whole or in part, as the fact may be. 45. But any person aggrieved by such judgment may, within 2 one year after it is entered up, upon notice to the auditor, apply 3 to the said court to set the judgment aside and try the case, or 4 for leave to prove > errors, set-offs or credits against the same; 5 and the court, for good cause, may either set aside the judgment 6 and proceed to try the case as if no judgment had been entered, 7 or allowing the judgment to stand as a security for what may 8 appear ultimately to be due, may give leave to the applicant to 9 prove errors, set-offs and credits before a jury or commissioner, 10 and render such final judgment in the case as the law and 11 equity may repuire. 46. The right of the State to proceed, by motion or other- 2 wise, against the sureties of any assessor, or collector, shall not 3 be impaired or affected by anything contained in the last two 4 sections, or which may be done in pursuance thereof. And if 5 any assessor or collector fail to pay as required by the forty- 6 third section of this chapter, proceedings may be had according 7 to the thirty-fifth chapter. Every assessor or collector who fails 8 to pay as required by the said forty-third section, shall be 9 charged with interest at the rate of twelve per cent, per annum 10 on the amount in arrears from the time it ought to have been 11 paid into the treasury. 47. Every assessor or collector receiving taxes on licenses, 2 under this chapter, shall be allowed a commission of five per 3 cent, for his collections on the first one thousand dollars, two per 4 cent, for any excess not over five thousand dollars, and one per 5 cent, on any excess over that sum. 48. In addition to the general duties of the prosecuting at- 2 torney in each county, he shall, upon his own motion, or upon 3 the application of any revenue officer, institute prosecutions for 4 the offences and suits upon the bonds mentioned in this chapter, 5 in all proper eases ; and no indictment or presentment for a vio- 6 lation of the revenue laws shall be dismissed without a trial, nor 7 shall a confession of judgment be taken in any prosecution for a 8 misdemeanor, where there is a specified fine or penalty, for a less 9 sum than that so specified. 49. The foregoing provisions of this chapter shall in all 2 cases be construed as remedial and not penal. And all forfeit- 3 ures and penalties herein provided for may be recovered and 4 enforced by indictment aud prosecution in the circuit court of 5 the proper county. And every such indictment shall be tried 6 at the term of the court at which it is found, unless good cause 7 be shown to the contrary. 50. In every year for which a different rate is not prescribed 1902.1 Bills of Tax Commission. 17 2 by special enactment, the State taxes on the persons and sub- 3 jects hereinafter mentioned shall be as follows, except that the 4 taxes on real and personal property prescribed by the next sec- 5 tion shall be imposed only for the year Nineteen Hundred and -6 Three, after which year no State or State school taxes shall be 7 imposed upon real or personal property. 51. On real and personal property, not exempt from taxation, 2 for the year Nineteen Hundred and Three cents on 3 every hundred dollars' valuation thereof, for general State pur- -1 poses and cents on every hundred dollars' thereof for 5 the support of free schools. 52. On every male inhabitant, who has attained the age of 2 twenty-one years, one dollar. 53. On every license to keep a hotel or tavern where the as- 2 sessed value of the premises occupied for that purpose, exceeds 3 two thousand dollars, one-half of one per centum per annum 4 upon such assessed value, and in all other cases ten dollars, on 5 every license to keep an eating-house or restaurant ten dollars. 54. On every license to carry on a distillery for the manu- 2 facture of whiskey or brandy one thousand dollars on every dis- 3 tillery producing' not over one thousand barrels, and one hun- 4 dred dollars additional for every one hundred barrels or fraction 5 thereof produced in excess of one thousand barrels, except that 6 on a license to distill apple and peach brandy from fruit grown 7 exclusively within this State the annual license tax shall be one 8 hundred dollars. 55. On every license to carry on the business of mining coal, 2 or of producing petroleum oil, or natural gas a sum which shall 3 ascertained as' follows: Every person carrying on such business 4 shall apply to the auditor for such license ,and with such appli- 5 cation shall present to the auditor a written statement under 6 oath showing : 7 (a) The county or counties in which such business is to be car- 8 ried on ; 9 (b) the number of coal mines, oil wells or gas wells in each 10 county: 11 (e) the estimated production of each coal mine, oil well or gas 12 well during the period for which the license is desired. At the 13 time of applying for his license he shall, if be intends to oper- 14 ate a coal mine, pay to the auditor a sum equal to one-third of a 1 5 cent a ton of the estimated production ; if he intends to operate 16 an oil well, a sum equal to one-half a cent per barrel of the esti- 17 mated production ; and of he intends to operate a gas well, a sum 1 8 equal to one and one-third cents per hundred thousand feet of ] 9 the estimated production. Such application shall be made with- 20 in ten days after the beginning of production at any coal mine. 21 oil well or gas well, subject to the provisions hereinafter con- 22 tained. The auditor shall issue to the applicant a license in ac- 23 cordance with his appication. 18 Bills of Tax Commission. [W. Va. 24 With the license he shall deliver to the applicant one copy of 25 the same for every «oal mine, oil well or gas well operated by the 26 applicant. 27 The applicant shall post one of such copies in a conspicuous 28 place at or near the mouth of every mine, or at every oil well, 29 or gas well operated by him. If after obtaining such license 30 the person holding it shall open and operate any additional coal 31 mine, or sink and operate an additional oil well or gas well, he 32 shall within ten days after beginning production apply to the d'3 auditor for license to operate the same, making as to it a state- 34 ment under oath of its estimated production in all respects sim- 35 ilar to the statement above provided for and pay to the auditor 36 a sum to be ascertained by applying the rate hereto fixed to the 37 estimated production. The auditor shall thereupon, subject to 38 the provisions hereinafter contained issue to the applicant a 39 license in accordance with the application. 40 Every person holding any such license shall keep an accurate 41 daily record of the production of each coal mine, oil well or gas 42 well operated by him. Within thirty days after the end of any 43 license year he shall report to the auditor in writing under oath 44 the exact production of each coal mine, oil well or gas well 45 operated by him during all or any part of such license year. 46 If the actual production so reported shall exceed the estimated 47 production upon which the auditor assessed the tax, he shall 48 pay to the auditor a further tax on account of such license to be 49 ascertained by applying the rate aforesaid to such excess : or, if 50 the actual production shall fall short of the estimated produc- 51 tion upon which the auditor based the tax, there shall be re- 52 funded to him out of the State treasury a sum to be ascertained 53 by applying the rate aforesaid to difference between the esti- 54 mated and the actual production. 55 Such report of actual production shall be filed with the audi- 56 tor within thirty days after the end of the license year. No 57 money shall be refunded to any applicant therefor under the 58 provisions of this section, .unless application therefor be made 59 within six months from the end of the license year. 60 The auditor may examine under oath any person applying for 61 such license, either at the time of the application or when report 62 is made of the actual production, as to such estimate or such re- 63 port of actual production, or anything bearing thereon. He may, 64 either in person or through the assessor of the county or any 65 clerk in his office, examine the books of any person holding such 66 license, relating to or showing the actual production during the 67 the period covered by the license. 68 Upon consideration of such reports, the results of such exam- 69 ination under oath, and such other information as he may be 70 able to obtain, the auditor may increase the amount so estimated 71 or so reported, and may require from the applicant the payment 72 of an additional amount ascertained by applying the rate afore- 1902.] Bills op Tax Commission. 19 73 said to the amount'of such increase. Upon request of the audi- 74 tor at any time, the chief mine inspector shall furnish any 75 information at his command respecting the operation or produc- 76 tion of any mine or well. He shall on or before the fifteenth 77 day of each month furnish to the auditor a list of all mines or 78 wells which have begun production during the preceding month, 79 which list shall show the location of each well or mine, and the 80 name and address of the operator thereof. 81 The applicant shall thereupon pay to the auditor such sum in . 82 addition to that calculated upon the production estimated or 8,3 reported by the applicant. If any person deem himself aggrieved 84 by any ruling or action of the auditor under this section, he 85 may apply for relief to the board of public works of the State, 86 and upon due notice having been given to the auditor, the board 87 shall proceed to hear the matter and any pertinent evidence 88 which may be offered thereupon, and to make such order therein 89 as may be right and just, which order shall be final and binding 90 as well upon the applicant as upon the auditor. 91 Any license issued under this section may be assigned. The 92 assignee shall have the right to carry on the business authorized 93 by it, but shall be liable to all the provisions requiring the re- 94 turn of actual productions and other obligations upon his as- 95 signor, and shall be liable for any additional tax assessed by the 96 auditor under the Drovisions hereof. Such assignment shall not 97 be operative until the certificate with the assignment is pre- 98 sented to the auditor and endorsed by him. Any person who 99 shall violate any of the provisions of this section shall be guilty 100 of a misdemeanor, and shall be fined an amount not less than 101 $ nor more than $ 102 Any person swearing falsely to any return of actual produe- 103 tion required by this section shall be guilty of perjury. 104 Any oath required to a written statement or report made under 105 the requirements of this action shall be made as follows : When 106 the business is carried on by an- individual by such individual ; 107 when carried on by a firm or company not incorporated, by a 108 member of such firm or corporation'; and when carried on by 109 corporation, by the president, secretary or chief accounting 110 officer of such corporation. 56. On every license to carry on a brewery for the manufac- 2 ture of beer or ale, $500.00 on every brewery manufacturing 3 annually not over 5,000 barrels,- and $100.00 for each additional 4 1,000 barrels, or fractional part thereof, over 5,000. Every 5 person, company, firm or corporation, carrying on a brewery or 6 distillery in this State, except a distillery for distilling solely 7 apple and peach brandy from fruit grown exclusive in this 8 State, shall, not later than the first day of May, 1903, make a 9 report under oath to the Clerk of the county court of the county 10 in which the distillery or brewery is situated, showing the annual 11 productive capacity of such distillery or brewery. The aggre- 20 Bills of Tax Commission. [W. Va. 12 gate annual tax for carrying on any such brewery or distillery 13 shall be based in the first instance upon the annual productive 19 capacity of such distillery or brewery, and shall be paid in full 20 before such distillery or brewery is carried on after April 30th, 21 1903- 22 Every person holding any such license shall keep a complete 23 and accurate record of the production of such brewery or dis- 24 tillery during the period covered by the license. Within thirty 25 days after the end of any license year, he shall report to the 26 auditor in writing under oath the exact production of any such 27 brewery or distillery operated by him during all, or any part of 28 such license year. If the actual production shall exceed the es- 29 timated production upon which the clerk assessed the tax, such 30 person shall pay to the auditor a further tax on account of 31 such license to be ascertained by applying the rate aforesaid to 32 such excess; or if the actual production shall fall short of the 33 capacity of the brewery or distillery upon which the clerk as- 34 sessed the tax, then there shall be refunded to such person out 35 of the State treasury a sum to be ascertained by applying the 36 rate aforesaid to the difference between the productive capacity 37 and the actual production. 38 Such report of actual production shall be filed with the aucli- 39 tor within thirty days after the end of the license year. No 40 money shall be refunded to any applicant under the Provision 41 of this section, unless application therefor be made within six 42 months from the end of the license year. 43 The clerk may examine under oath any person applying for 44 such license at the time the application is made touching the 45 productive capacity of such distillery or brewery, may examine 46 books of any such person and institute any other enquiries per- 47 tinent, to ascertain such productive capacity upon which is 48 based the annual tax. 49 The auditor may examine under oath any person making to 50 him a report of the actual production of any such distillery or 51 brewery as to such report or anything bearing thereon. He may. 52 either in person or through any clerk in his office or through 53 the assessor of the county, examine the books of any person hold- 54 ing such license relating to or showing the actual production 55 during the period covered by the license. 56 Upon consideration, of such report, the results of such examin- 57 ation under oath, and such other information as he may be able 58 to gain, the auditor may increase the amount so reported and 59 may require from the applicant the payment of an additional 60 amount ascertained by applying the rate aforesaid to the amount 61 of such increase. Upon the request of the auditor at anv time, 62 the assessor of the county shall furnish any information at his 63 command respecting the operation or production of any such 64 brewerv or distillery. If any person deem himself aggrieved by 65 any ruling of the auditor under this section, he may apply for 1902.1 Bills of Tax Commission. 21 66 relief to the board of public works of the State, and upon due 6 r i notice having been given to the auditor, the board shall proceed 68 to hear the matter and auy pertinent evidence which may be 69 offered, and to make such order therein as may be right and 70 just, which order shall be final and binding, as well upon the 71 applicant as upon the Auditor. 72 Any license issued under this section may be assigned. The 73 assignee shall have the right to carry on the business authorized 74 by it, but shall be subject to all the provisions of this section 75 requiring report of the actual production and subject to other 76 obligations of his assignor and liable for any additional tax 77 assessed by the Auditor under the provision hereof. Such assign- 78 ment however shall not be operative until authorized by the 79 County Court of the County, and until the fact of such assign- 80 ment is endorsed on the license by the assessor of the County. 81 The license for carrying on a distillery or brewery shall author- 82 ize the holder thereof to sell the product of such distillery or $3 brewery at wholesale at the brewery or distillery, but shall not 84 authorize the sale of such product at retail or to sell at wholesale 85 at any place other than at the distillery or brewery and the de- 86 livery to a purchaser of any such product at any place other' 87 than at the brewery or distillery shall be deemed a sale without 88 license at the place of such delivery. 89 Any person who shall violate any of the provisions of this 90 section shall be guilty of a misdemeanor and shall be fined not 91 less than $ , nor more than $ 92 Any person swearing falsely to any report of actual produc- 93 tion required by this section shall be guilty of perjury. Any 94 oath to a written statement or report made under the require- 95 ments of this section, shall be made as follows: When the busi- 96 ness is carried on by an individual, by such individual; when 97 carried on by a firm or company not incorporated ; by a member 98 of such firm or company ; and when carried on by a corporation. 99 by the president, secretary or chief accounting officer of such 100 corporation. 57. On every license to sell spirituous liquors, wine, porter, 2 ale and beer, and drinks of a like nature at retail, five hundred 3 dollars. 58. On every license to sell spirituous liquors, wine, porter, ale, 2 beer and drinks of a like nature, at wholesale, five hundred dol- 3 lars, in addition to all other taxes. 59. No person having such license, to sell at retail, shall sell 2 or deliver, by virtue thereof, more than five gallons at a time, and 3 the sale and delivery of more than five gallons at a time shall 4 he deemed a sale without a license. 60. No person having such license to sell at wholesale, shall 2 sell or deliver, by virtue thereof, a less quantity than five gallons 3 at a time, and if any such sale or delivery be made, it shall be 4 deemed a sale without a license. Bills of Tax Commission. [W. Va. 61. On every license to furnish intoxicating drinks or refresh- 2 ments at a public theatre, two hundred dollars. 62. Apple and peach brandy distilled within any of the coun- 2 ties of this state from fruit grown in the state, may be sold by 3 the distiller thereof in quantities not less than five gallons at a 4 time, to be carried away and not drank on the premises where 5 sold, by his paying a license tax of one hundred dollars ; but the 6 sale and delivery of a less quantity than five gallons at a time shall 7 be deemed a sale without a license. 63. On every license to practice the business of a stock broker, 2 merchandise broker, or other broker (other than that of a pawn 3 broker) by buying or selling for others, stocks, securities, mer- 4 chandise or other property for commission or reward, fifty dol- 5 lars, and on every license for a trust company, a bank, or for 6 carrying on a banking business, fifty dollars, in addition to all 7 other taxes prescribed by this chapter or by any other law. 64. On every license to practice law, medicine and surgery, 2 dentistry, embalming, for acting as a registered pharmacist, to 3 sell cigarettes, cigarette paper, cigars, snuff, or other prepara- 4 tion of tobacco, at retail, or to sell or barter patent rights, ten 5 dollars. 65. On every license to carry on the business of a druggist, 2 ten dollars in addition to all other taxes.. 66. On every license to keep a bowling alley for public use or 2 resort, forty dollars; but if more than one be kept in one house, 3 by the same person, forty dollars for the first one and fifteen 4 dollars for every other one. 67. On every license to keep a billiard table or pool table, or 2 table of like kind, for public use or resort, seventy-five dollars, 3 if more than one of such tables be kept in the same house by the 4 same person, seventy-five dollars for the first one and fifty dol- 5 lars for every other one. DRAFT A 2. A BILL enacting chapter thirty-three of the Code of West Virginia, relating to taxes on collateral inheritances, -devises, distributive shares, and legacies. Be it enacted by the Legislature of West Virginia : 1. Chapter thirty-three of the Code of AVest Virginin. is here- 2 by enacted as follows : CHAPTER XXXITT. OF TAXES ON COLLATERAL INHERITANCES, DEVISES, DISTRIBUTIVE SHARES AND LEGACIES. 1. A tax, payable into the treasury of the State, shall be im- 2 posed upon the transfer, in trust or otherwise, of any property, 3 or interst therein, real, personal or mixed, except otherwise than 1902.] Bills of Tax Commission. 23 4 a transfer to or for the use of the father, mother, husband, wife, 5 child or lineal descendants of the person from whom the proper- 6 ty is transferred, or to a person or corporation in trust or use for 7 educational, literary, scientific, religious or charitable purposes, 8 or to the State or any county or municipal corporation thereof 9 far public purposes, if such transfer be 10 (a) by will or by the laws of this State regulating descents and 11 distributions, from any person who is a resident of the State 12 at the time of his death and who shall die seized or possessed of 13 the property; 14 (b) by will or by laws regulating descents and distributions, of 15 property within the State, and 1 the decedent was a non-resident 16 of the State at the time of his death; 17 (c) by a resident or be of property .within the State by a non- 18 resident, by deed, grant, bargain, sale or gift made in contem- 19 plation of the death of the grantor, vendor, bargainor or donor, 20 or intended to take effect in possession or enjoyment at or after 21 such death ; 22 (d) If any person shall transfer any property which he owns 23 or shall cause any property to which he is absolutely entitled, 24 to be transferred to, or vested in himself and any other person 25 jointly, so that the title therein, or in some part thereof, vests 26 no survivorship in such other person, a transfer shall be deemed 27 to occur and to be taxable under the provisions of this act upon 28 the vesting of such title. 29 (e) Whenever a person shall exercise by will a power of ap- 30 pointement derived from any ' disposition of property, such ap- 31 pointment, when made, shall be deemed a transfer taxable under 32 the provisions hereof. 2. The amount of such tax shall be five per cent of the market 2 value of the property transferred, if it be transferred to the 3 brother or sister of the decedent, grantor, vendor, bargainor or 4 donor; seven and one-half per cent,- if to his grandfather or 5 grandmother, and ten per cent if to any other person or to any 6 corporation. 3. The market value of property is its actual market value 2 after deducting debts and incumbrances for which the same is 3 liable and to the payment of which it shall actually be subjected. 4 In fixing such market value, allowances shall not be made for 5 debts incurred by the decedent, or incumbrances made by him 6 unless such debts or incumbrances were incurred or created in 7 geod faith for an adequate consideration, nor for any debt in 8 respect whereof there is a right to reimbursement from any other 9 estate or person unless such reimbursement from any other estate 10 or person cannot be obtained. 4. Every devise or bequest ostensibly in payment of a debt 2 of the testator shall be taxable upon the excess in value of the 3 property devised or bequeathed, otherwise liable to such tax, 24 Bills of Tax Commission. [W. Va. 4 over and above the true amount of such debt. Every devise or 5 bequest to an executor or trustee, purporting to be in compen- 6 sation for services, shall be taxable upon so much of the value 7 of the property devised or bequeathed, otherwise liable to such 8 tax as is in excess of a reasonable compensation for such services. 5. Whenever the transfer of any property shall be subject to 2 tax hereunder and only a life estate, or an interest for a term of 3 years, or a contingent interest be transferred to one person and 4 the remainder or reversionary interest to another, the State tax 5 commissioner on the application of any person in interest, or 6 upon his own motion, may after due notice to the persons inter- 7 ested apportion such taxes among such persons and assess to each 8 of them his proper share of such taxes, and shall make his. cer- 9 tificates accordingly, which shall be forwarded and disposed of 10 in the same manner as other certificates by him herein provided 11 for. The portion of any such taxes apportioned to any person 12 entitled in remainder or reversion, shall be payable at once, and 13 such person shall be required to pay them in the same manner 14 and within the same time as if his interest had vested in posses- 15 sion. 6. A transfer of personal property of a resident of the State 2 which is not therein at the time of his death shall not be taxable 3 under the provisions of this act if such transfer or the property 4 be legally subject in another State or country to a tax of a like 5 character and amount to that hereby imposed, and if such tax 6 be actually paid, or guaranteed or secured, in accordance with 7 law in such other State or country ; if legally subject in another 8 State or country to a tax of like character but of less amount 9 than that hereby imposed and such tax be actually paid, or guar- 10 anteed or secured, as aforesaid, the transfer of such propeity 11 shall be taxable under this act to the extent of the difference 12 between the tax thus actually paid, guaranteed or secured, and 13 the amount for which -such transfer would otherwise be liable 14 hereunder. A transfer of personal property of a non-resident 15 decedent which is within this State at the time of his death, if 16 subject to a tax of a like character with that imposed by this act 17 by the law of the State or country of his residence, shall be sub- 18 ject only to such portion of the tax hereby imposed by the laws 19 of such State or country ; provided a like exemption is made by 20 the laws of such other State or country in favor of estates of 21 citizens of this State, and the transfer thereof, but no such ex- 22 emption shall be allowed until such tax provided for by the law 23 of such other State or country shall be actually paid, guaranteed 24 or secured, in accordance with law. A receipt or certificate 25 from the officer of such other State or country charged with the 26 duty of collection of such tax, or the acceptance of such guaranty 27 or security, shall be prima facie evidence in this State of the fact 28 of such payment, guaranty or security. 3902.] Bills of Tax Commission. • 25 7. All such taxes upon any transfer and the interest that may 2 accrue on such transfer shall until paid be and remain a charge 3 and lien upon the property transferred 1 , superior to any lien cre- 4 ated after such transfer, and no title shall vest or be transferred 5 as to any such property, except subject to the lien for such taxes, 6 and no such property shall be paid, transferred or delivered, in 7 whole or in part, until the payment into the treasury of the State 8 of the amount of such tax as by the certificate of the State tax 9 commissioner may be shown to have been assessed, as hereinafter 10 provided. The person to whom the property is transferred, if 11 he shall receive the same before the tax thereon is paid, and the 12 executors, administrators and trustees having charge of every 13 estate so transferred, shall be personally liable for such tax and 14 interest until its payment, and no statute of limitations .shall be 15 a defence to an action for the recovery thereof. 8. Whenever it shall be necessary in the settlement of any 2 estate to retain property or funds for the purpose of paying any 3 liability, the amount or validity of which is not determined, the 4 payment of the whole or a proportionate part of the tax may be 5 suspended to await the disposition of such claim. 9. In the case of such a suspension the tax shall be payable 2 when the time of the suspension expires. In all other cases the 3 tax shall be payable as soon as the amount thereof is assessed by 4 the State tax commissioner, as herein provided. Interest shall 5 be charged and collected upon all taxes imposed by this act from 6 the time when the same become payable, at the rate of eight per 7 cent per annum. 10. Every executor, administrator, trustee, guardian, com- 2 mittee or other fiduciary having charge of an estate any part 3 of which is subject to such tax, and every person to whom prop- 4 erty is transferred which is subject to such tax, but is not in 5 charge of any such fiduciary, shall pay the same upon the market 6 value of all the property subject to tax, wheher there are or are 7 not devises or bequests of successive interests in the same prop- 8 erty and whether such successive interests, if any, are defeasible 9 or indefeasible, absolute or contingent. Such payment shall be 10 made cut of said estate in the same manner as other debts may 11 be paid. Any such fiduciary may sell personal property for 12 that purpose when necessary, .and the circuit court may authorize 13 him to sell real estate for the payment thereof in the same man- 14- ner as it may authorize the sale of real estate for the payment 15 of debts. 11. Whenever any foreign executor, administrator or trustee 2 shall assign or transfer in this State any stock, bond or other 3 security liable to any such tax, standing in the name of, or in 4 trust for a decedent, he shall have the tax assessed on such .5 transfer by the State tax commissioner, and shall pay the tax 6 into the State treasury on the transfer thereof; otherwise any 7 person having authority to make or permit such transfer who 26 ■ Bills of Tax Commission. [W. Va. 8 shall make or permit it, shall be liable to pay the tax if he then J) had knowledge, or reasonable cause to believe, that the property 10 was liable to tax. 12. Whenever the county court of any county, or the clerk 2 thereof, shall have reason to believe that a transfer subject to 3 taxation hereunder has been made, whether such belief be based 4 on any application for the probate of a will, the appointment of 5 any fiduciary, or the admission to record of a deed or other writ- 6 ing intended to take effect in possession or enjoyment at or after 7 the death of the maker thereof or appearing to be in contempla- 8 tion of his death, or be based on any information otherwise de- 9 rived, such clerk shall report the same to. the State tax commis- 10 sioner. Such a report shall be made quarterly as soon as possi- 11 ble after the first day of January, April, and October in each 12 year, and shall relate to all such matters as were not covered by 13 any previous report. A special report may be made by the clerk 14 at any time. If there be no reason to believe that any such 15 transfer has been made since the date of the last preceding re- 16 port, that fact shall be stated in such quarterly report; but if 17 there be reason to believe that such a transfer has been made, 18 such quarterly or special report shall show the nature thereof; 19 the name of the decedent, devisor, grantor, vendor, bargainor 20 cr donor, the name or other description and the address of the 21 person or corporation to or for whose use or benefit any property 22 may be transferred, and the relationship, if any, between such 23 person and the person from whom the property is transferred, as 24 far as the court or clerk may have any information respecting 25 such matters ; the nature of the property transferred, with such 26 general description and approximate valuation as the court or 27 clerk may be able to give. Any other person, whether interested 28 in such property or not, may make a like report to the State tax 29 commissioner. Every such report, whether by the clerk or by any 30 other person, shall be filed by the commissioner, and retained in 31 his office until the tax be paid on the transfers therein men- 32 tioned, or it shall be ascertained that they are not subject to tax, 33 and shall then be destroyed, and at all times such report shall 34 be confidential and privileged, and its contents shall not be in- 35 spected or made known by any one, except by the State tax com- 36 missioner as to any report made by a clerk, when there shall be a 37 question whether such clerk has complied with the provisions of 38 this chapter. 13. With the inventory of every estate the executor, adminis- 2 ti*ator or trustee shall file a statement showing to the best of his 3 judgment whether any transfer of any property mentioned in 4 such inventory is taxable hereunder, and if any be so taxable, 5 setting forth- the same matters mentioned in the preceding sec- 6 tion, with as much accuracy as possible, and if the estate be one 7 no inventory of which is required to be filed, such statement 8 shall nevertheless be filed in the same office and within the same 1902.1 Bills of Tax Commission. 27 9 time in which an inventory is in other cases required to be filed. 14. , The State tax commissioner shall as soon as may be, from 2 the statements and reports made by the clerk and the personal 3 representative or trustee or other person as aforesaid, from the 4 inventory of the estate, if there be one, and from such other in- 5 formation as he may be able to procure, ascertain whether any 6 transfer of any property be subject to a tax under the pro- 7 visions of this chapter, and if it be subject to tax, shall ascertain 8 and assess the amount of the tax to which it is subject. If in his 9 opinion no transfer of any part of such property is taxable here- 10 under, he shall certify that fact in writing, made in duplicate, 11 One of said certificates shall be forwarded by him to the clerk 12 of the county court, who is required to make report under sec- 13 tion twelve hereof, and the other certificate shall be forwarded 14 to the administrator, executor or trustee having such property 15 in charge, or to the grantee, vendee, bargainee or donee thereof. 16 If in his opinion the transfer of any of the property so trans- 17 ferred is taxable under the provisions of this act, he shall in like 18 manner certify a description of the property, or of the part 19 thereof so, liable and of the amount of tax with which it is as- 20 sessed, and shall make duplicate certificates showing those facts, 21 one of which he shall forward to the said clerk and one to such 22 administrator, trustee, grantee, vendee, bargainee or donee. 15. If any transfer be not reported to the State tax commis- 2 sioner by the clerk of the county court or the executor, adminis- 3 tator, trustee, grantee, vendee, bargainee or donee or other per- 4 son, the said tax commissioner may proceed upon such informa- 5 tion as he can obtain to inquire and determine whether any such 6 transfer is subject to tax under this act, and what tax, if any, 7 should be assessed, and shall proceed as to any such transfer 8 and the property passing thereby, in all respects as if the same 9 had been reported to him as required by this chapter. 16. The executor, administrator, trustee, devisee, vendee, 2 grantee, bargainee or donee shall cause the certificate so received 3 from the State tax commissioner to be' recorded by the clerk of 4 the county court. Such certificate shall be recorded in the book 5 wherein inventories and accounts of fiduciaries are recorded; 6 but it shall be in compliance with this section if such a certifi- 7 cate be laid before a commissioner of accounts of said court at 8 the first settlements thereafter of the accounts of any fiduciary, 9 and be made a part of the report of such commissioner of ac- 10 counts and be recorded with it. 17. Notwithstanding any such certificate may have been 2 made and recorded, if it afterward appear to the State tax com- 3 missioner that the transfer of the property mentioned in such 4 certificate, or any part thereof, is subject to any tax and in ad- 5 dition to that mentioned in such certificate, or that it is taxable 6 in a case where such certificate showed that it was not liable to 7 such tax, he shall assess the proper tax thereon in addition to 2S Bills op Tax Commission. [W. Va. 8 any tax which may have been theretofore assessed, and shall 9 forthwith certify the amount of the same in duplicate, and for- 10 ward one of such certificates to each of the persons to whom his 11 original certificate was required to be forwarded. The certifi- 12 cate so forwarded to the clerk of the county court shall by him 13 be forthwith recorded in the book in which deeds of trust and 14 mortgages are recorded, and from the time of its admission to 15 record shall constitute a lien on the property on which tax is 16 assessed, for the amount of such taxes, and any interest accruing. 17 thereon, until the same are paid, except as against purchaser's 18 for value before such admission to record, without notice of such 19 additional liability and as against those who may claim under 20 such purchaser, having purchased for valuable consideration 21 without notice of such liability. 18. As soon as the amount of any tax upon any transfer 2 shall be certified by the State tax commissioner the person liable 3 for such tax shall pay the amount thereof to the credit of the 4 treasury of West Virginia, in the same manner provided for the 5 payment of other moneys into such treasury, except that the eer- 6 tificate of the bank in which the same may be deposited shall be 7 in duplicate and shall describe the property upon the transfer 8 of which the tax is assessed, and that one of such duplicate cer- 9 tificates of deposit shall be forwarded to the State tax commis- 10 sioner. The said State tax commissioner shall at once certify 11 in duplicate that all the taxes upon such transfer under the pro- 12 visions of this act have been paid, and shall forward such certifi- 13 cates, one to the person making the payment and the other to 14 the clerk of the county court, who shall record the same in the 15 book in which releases are recorded. From the date when any 16 such certificate of payment or any such certificate that the prop- 17 erty is not liable to such taxes is admitted to record the prop- 18 erty mentioned in such certificate shall be free from any lien or 19 claim for any such taxes, except as provided in the preceding 20 section. 19. If any such taxes hereinbefore provided for shall not be 2 paid within sixty days from the time they become payable, or 3 if there be an appeal with respect to the same or payment thereof 4 be prevented by litigation or other unavoidable cause, within 5 sixty days after the decision of such appeal or the end of such 6 litigation or other cause of delay, the State tax commissioner 7 shall on behalf of the State, and with the assistance of the prose- 8 cuting attorney of the county, proceed in the circuit court by 9 appropriate proceedings, to enforce the lien of such taxes upon 10 any property subject to such lien, and to obtain the sale thereof, 11 or of so much thereof as may be necessary to satisfy such lien, 12 and relief shall be given by such circuit court accordingly. In 13 addition to any other remedy for the collection of any tax upon 14 such transfer, the same may be recovered in an action of assump- 15 sit on behalf of the State of West Virginia against any person 1902.1 Bills op Tax Commission. 29 16 liable for such tax, and the State tax commissioner is authorized 17 to bring such action in any circuit court or before any justice IS having jurisdiction, and the prosecuting attorney shall assist 19 in the prosecution thereof. The State tax commissioner may 20 compromise and settle the amount of any such -tax when there 21 is a controversy as to the relationship between the fromer owner 22 of the property and the person to whom it is transferred. ' 20. Within thirty days after the State tax commissioner shall 2 have forwarded a certificate of the amount of tax assessed upon 3 the transfer of any property, any person interested in such trans- 4 fer or in such property may apply to thhe circuit court of any 5 county in which such property. or the greater part thereof may 6 be for an appeal from the assessment so made. Such applica- 7 tion shall be by petition in writing, stating the names and ad- 8 dresses of all persons interested, showing the grounds upon 9 which the appellant claims to be aggrieved, and an appeal shall 10 be allowed thereon forthwith, and until the same shall have been 11 heard and decided, proceedings for the collection of such taxes 12 may be stayed by order of said court for good cause shown and 13 upon such conditions as it may direct. Such appeal shall have 14 precedence over other civil cases, except those relating to taxes - 15 claimed by the State, and' shall be heard and decided as roon as 16 may be. Before any such hearing reasonable notice thereof 17 shall be given to all other persons interested, and the State tax 18 commissioner and prosecuting' attorney, who with the said com- 19 missioner shall defend the interests of the State. Upon such 20 hearing the court shall consider all certificates relating to such 21 taxes and all other pertinent evidence that may be offered by 22 either party. If it be of opinion that the assessment appealed 23 from was correct it shall affirm the same ; if it be of opinion that 24 the transfer was not subject to any such taxes it shall set aside 25 the said assesment -and enter an order exonerating the property 26 from taxe«. If it be of opinion that the transfer was subject to 27 such taxation, but that the amount of taxes assessed was erront- 28 ous, it shall correct the assessment thereof by increasing or de- 29 creasing the amount thereof, as it may think just, and shall 30 enter judgment accordingly. A crpy of the judgment upon 31 any such appeal shall be certified in duplicate and forwarded 32 and recorded as is herein provided with respect to the certificate 33 of the State tax commissioner. 21. For his services in recording such certificate or copy of 2 judgment, the clerk of the county court shall be entitled to a fee 3 of fifty cents, to be taxed to and be paid by the person to whom 4 such property shall be transferred. 22. In the settlement of his accounts any fiduciary making 2 payment of the amount assessed upon any such transfer as shown 3 by any such certificate or judgment, may have credit for such 4 payment upon filing the certificate of the State tax commissioner 5 that such taxes have been paid, but no final settlement shall be 30 Bills op Tax Commission. ["W. Va. 6 made of the account of any fiduciary liable for such taxes until 7 he have filed such certificate of payment. 23. The State tax commissioner may compromise and settle 2 the amount of such taxes whenever controversy may arise as to 3 the ownership between the former owner of the property and the 4 person to whom the same may have passed. 24. Every fiduciary and the sureties on his bond shall be 2 liable upon such bond for all moneys such fiduciary may receive 3 for taxes under this chapter, and for the proceeds of all sales of 4 real estate received by him under the provisions hereof, anl if 5 any such fiduciary fail to perform any of the duties imposed on 6 him by this chapter, he and his sureties shall be liable upon his 7 bond for any damages resulting from such failure, the court 8 under whose order he qualified may revoke his authority, and 9 he and his sureties shall be liable to the same proceedings as if 10 his authority had been revoked for auy other cause. 25. Any clerk or other person failing to discharge any duty 2 imposed upon him by this act shall be guilty of a misdemeanor, 3 and be fined, in the discretion of the court, not less than ten 4 nor more than five hundred dollars. 26. Every person having in his possession or control any 2 boek or, paper containing any information respecting property 3 transferred as aforesaid shall at the request of the State tax 4 commissioner exhibit the same to him or to the prosecuting at- 5 torney of the county, and any person in interest shall make writ- 6 ten answer under oath to any questions which the said State 7 tax commissioner may put in writing concerning such property. 8 Any person failing to comply with the provisions of this section 9 shall be guilty of a misdemeanor and upon conviction thereof 10 shall be, in the discretion of the court, fined not less than ten 11 nor more than five hundred dollars. 2. All acts and parts of acts inconsistent herewith are here- 2 by repealed. DRAFT B I. A BILL to amend and re-enact sections twenty-two and twenty- three of chapter one hundred and thirty-seven of the Code of West Virginia, relating to the fees of officers. Be it enacted by the Legislature of West Virginia : Sections twenty -two and twenty -three of chapter one hundred 2 and thirty-seven of the Code relating to the fees of officers, are 3 hereby amended and re-enacted so as to read as follows: 22. For receiving a person in. jail, twenty-five oents, and the 2 like sum for discharging him therefrom. 3 For keeping and supporting a person confined' in jail, for each 4 day, in the discretion of the court, a sum not less than thirty- 5 five cents nor more than fifty cents. 1902.1 Bills of Tax Commission. 31 6 Upon the affidavit of the jailer, the county court shall allow him, 7 out of the county treasury, thhe amount actually paid for fuel 8 necessary in heating the jail. 9 For attendance upon the circuit and county courts, and acting 10 as janitor of the court house, he shall be allowed not exceeding 11 one hundred and fifty dollars per annum, to be ascertained ana 12 'fixed by the county court and paid out of the county treasury. 13 In cases of felony the fees of the jailer shall be paid by the 14 county court according to the provisions of chapter one hun- 15 dred and sixty-one, sections one and two. In cases of misde- 16 meanor they shall be paid out of the county treasury; and in 17 civil cases by the party at whose instance a person is committed 18 to jail. 23. There shall be paid out of the State treasury to clerks 2 and sheriffs for services rendered the State in a civil case such 3 fees as would be chargeable for the like service of an individual, 4 after such fees are duly certified to the auditor. 5 There shall be paid by the' county court according to the pro- 6 visions of chapter one hundred and sixty-one of this Code, the 7 following fees, after the same are duly certified to said court : 8 To a sheriff or other officer, for an arrest for felony, one dollar ; 9 and for conveying person charged with" or convicted of felony, 10 to jail, or from one jail to another, for each mile in going and 11 returning, ten cents. The officer shall also be allowed for the 12 support of the prisoner during the removal and for assistance 13 to make the arrest or effect the removal, such charge as may 14 have been, necessarily incurred by him, to be shown by his own 15 affidavit, if living, or -if he be dead by the affidavit of some cred- 16 ible person ; and where he has assistance, by the affidavit also of 17 each person employed by him, or by such of them as may be alive 18 and within the jurisdiction of the court, and if none of them be 19 alive or within the jurisdiction of the court, the court may allow 20 such claim upon his own affidavit ; such charge for assistance, 21 not to exceed where it is making an arrest, one dollar per day 22 for each person employed to assist him ; and not to exceed where 23 it is in conveying a prisoner, ten cents per mile going and re- 24 turning, for each guard; for impaneling a jury in. ease of felony, 25 one dollar. DRAFT B 2. A BILL to amend and re-enact chapter one hundred and sixty-one of the Code of West Virginia, relating to taxation and allow- ance of costs. Be it enacted by the Legislature of West Virginia : Chapter one hundred and sixty-one of the Code, relating to 2 taxation and allowance of costs, is hereby amended and re-en- 3 acted so as to read as follows: 32 Bills op Tax Commission. [W. Va. 1. All costs in criminal cases, including payments to wit- 2 nesses attending for the State, shall be audited by the county 3 court and paid out of the county treasury. In cases where the 4 party accused is convicted of felony, and not otherwise, one-half 5 of said costs shall be refunded to the county from the State 6 treasury, and it shall be the duty of the clerk of the county court 7 semi-annually on the 30th day of June and the 31st day of De- 8 cember in each year, to report to the auditor the amount of costs 9 paid by the county in cases where the parties have been convicted 10 of felony, setting forth in detail, the style of the suit, name of 11 of the party so paid, and the date and character of the services 12 so rendered. All costs allowed shall conform to the law, and 13 where no specific allowance is made by the statute, to such in- 14 structions as may be given by the auditor of the State. 2. It shall be the duty of the auditor on the receipt of the 2 foregoing report, and on being satisfied that one-half the amount 3 thereof is justly due by the State, to issue his warrant on the 4 treasurer in favor of said county payable to the assessor of the 5 said county. 3. When ordered by the court to do so, or it is in his own 2 opinion necessary for the safe keeping of a prisoner, under 3 charge of or sentence for crime, the jailer shall summon a suffi- 4 cient guard, and the circuit court of the ,county in which the 5 jail is, may allow therefor so much as it deems proper, not ex- 6 ceeding one dollar a day for each man. 4. The said circuit court, before certifying any allowance, 2 shall inquire into the condition of the jail ; if it appear that a 3 guard was necessary because of the insecurity of the jail, it shall 4 order the allowance to be certified to the county court and it shall 5 be chargeable to the county. But if otherwise, and the guard 6 was necessary, the allowance shall be certified for payment by 7 the county court and shall' be paid out of the county treasury, 8 but one-half thereof shall be refunded to the county out of the 9 State treasury in the same manner as is provided in sections one 10 and two hereof.. 5. The county court of every county may appoint a physi- 2 cian to attend all persons confined in jail as lunatics, or persons 3 charged with felony or misdemeanor,, and such physician shall 4 furnish all medicines and drugs for, and give proper attention 5 to, all such persons at a stipulated, fixed and exclusive annual 6 allowance. The appointment of such physician shall be made in 7 open court. The court, or president thereof in vacation, shall 8 cause notice to be given in some newspaper published in the 9 county and by posting at the front door of thhe court house, or. 10 if no such paper be published, by posting as aforesaid alone, of 11 the day during court before which sealed bids will be received. 12 All bids shall be filed with the clerk of the court before the 13 day specified in such notice. The bids shall be opened only in 14 court, on the day specified in the notice, if the court then be in 1902.1 Bills of Tax Commission. 33 15 session, and, if not, on the first day of the session thereafter, and 16 the appointment awarded to the lowest responsible bidder; and 17 such court shall have the right to reject any and all bids and pro- 18 ceed as before to invite other bids. The person receiving the ap- 19 pointment shall give bond with sufficient surety, to be approved 20 by the court, for the faithful performance of the trust and agree- 21 ment. The court shall have the power to vacate the appointment 22 for failure or neglect of duty ; but such vacation shall in no man- 23 ner affect the liability on the bond. All of the proceedings 24 shall be entered in the order book of the court. The county 25 court may also, after examination, when a person is in its jail 26 charged with or convicted of an offence, is unable to provide him- 27 self with sufficient clothing, direct the jailer to provide him cloth- 28 ing, and allow therefor not exceeding twenty dollars in one year. 2 r ' Allowances under this section, on being certified by the court, 30 shall be paid out of the county treasury, but except in cases of 31 persons charged with or convicted of misdemeanors one-half 32 thereof shall be refunded to the county out of the treasury in 33 the same manner as is provided in sections one and two hereof. 6. The fortieth, forty-first and forty-second sections of chap- 2 ter one hundred and thirty shall apply to a person attending as 3 a witness under a recognizance or summons in a criminal case, 4 as well as to a person attending under a summons in a civil case, 5 except that in a criminal case, a person residing out of the State, 6 Avho attends a court therein as a witness, shall be allowed by said 7 court a proper compensation for attendance and travel to and 8 from the place of his abode ; the amount of the same to be fixed 9 by the said court. 7. The sum to which a witness is entitled who attends for the 2 State, and any other legal charges incurred in a case wherein 3 there is a prosecutor, shall be paid by such prosecutor as if he 4 were the plaintiff in the case, unless there be a judgment against 5 the defendant, in which case the same shall be taxed in the costs, 6 and paid to the person entitled thereto, by the sheriff or other 7 officer who may receive the same. 8. Payment shall not be made out of the treasury to a wit- 2 ness attending for the State in any prosecution for a misde- 3 meanor, but the fees of witnesses in such cases, if not collected 4 from the defendant or prosecutor, shall be audited by the county 5 court and paid out of the county treasury. 9. A sheriff or other officer, for traveling out of his county 2 to execute process in a case of felony and doing any act in the 3 service thereof for which no other compensation is provided, 4 shall receive therefor such allowance as the court from which 5 the process issued, may certify to be reasonable. When in such 6 ease an officer renders any service for which no specific compen- 7 sation is provided, the court in which the case may be, may allow S therefor what it deems reasonable. In either case such allowance 34 Bills of Tax Commission. [W. Va. 9 shall be paid by the county court and' one-half thereof shall be 10 refunded to the county out of the State treasury in the same 11 manner as is provided in sections one and two hereof. 10. The certificate required by theh twenty-third section of 2 chapter one hundred and thirty-seven shall be made by the court 3 in which the prosecution, or to which the justice certifies as here- 4inafter mentioned. And other expense incident to a proceeding 5 in a criminal case for a felony, otherwise than under the preced- 6 ing section, shall be certified by such court unless otherwise pro- 7 vided. With the certificate of allowance there shall be transmit- 8 ted to the clerk of the county court the vouchers on which it is 9 made. 11. The entry of such certificate shall state how much thereof 2 is on account of each person prosecuted. 12. A justice before whom there is any proceeding in a crim- 2 nal case preliminary to prosecution in a circuit or criminal court 3 shall certify to the clerk of such court all the expenses incident 4 to such proceeding. 13. In every criminal case the clerk of the court in which the 2 accused is convicted, shall, as soon as may be, make up a state- 3 ment of all the expenses incident to the prosecution, including 4 such as are certified under the preceding section ; and execution 5 for the amount of such expenses shall be issued and proceeded (> with, and chapter thirty-six shall apply thereto, in like man- 7 ner as if, on the day of completing said statement, there was 8 judgment in such court in favor of the State against the accused 9 for the said amount as a fine. 14. If, by reason of the failure of a person to present his 2 claim in d>ue time, a sum be not included in such execution, which 3 would have been included, if so presented, such claim, unless 4 there be good cause for the failure, shall be disallowed. 15. Unless expressly provided by law no fee to any officer 2 or person shall be payable out of the State treasury or out of the 3 county treasury. And in no case shall there be a judgment 4 against the State for costs. DRAFT B 3. A BILL providing for the payment of the salaries of the judges of criminal and intermediate courts out of the treasuries of the several counties in which such courts sit. Be it enacted by the Legislature of West Virginia : 1. Notwithstanding the provisions of any statute to the con- 2 trary, the salary of every judge of a criminal or intermediate 3 court, or other court established at the instance of any county, 4 and the compensation of every person who may hold any such 5 court when the judge of the same cannot act, shall be paid out 1902.] Bills op Tax Commission. 35 6 of the treasury of such county and not out of the treasury of 7 the State. 2. All acts and parts of acts inconsistent herewith are hereby 2 repealed. DRAFT B 4. A BILL to amend and re-enact sections ten, twelve, sixteen and seventeen of chapter one hundred and sixty of the Code of West Virginia, relating to the execution of judgment and to repeal sections fourteen and fifteen of the same chapter. Be it enacted by the Legislature of West Virginia : 1. Sections ten, twelve and sixteen, of chapter one hundred 2 and sixty of the Code, relating to execution of judgment, are 3 hereby amended and re-enacted so as to read as follows : 10. The clerk of the court pronouncing said sentence, shall 2 as soon as may be after sentence, deliver a certified copy thereof 3 to the proper officer of said court, who shall retain the custody 4 of the person so sentenced until delivered to a properly author- 5 ized guard sent by the warden for removal of said person to the 6 penitentiary. And the clerk of such court shall also forth- 7 with transmit to the warden of the penitentiary a copy of the 8 indictment,, conviction and sentence under the penalty pre- 9 scribed in section thirteen of this chapter. And the warden 10 shall upon the receipt of such copy, as soon as may be, send a 11 guard, or two guards at the most, to the place where such person 12 is confined to remove said person to the penitentiary. Such 13 guard or guards shall remove said person so sentenced to the 14 penitentiary and there deliver him. And the said warden or 15 deputy warden, as hereinbefore provided, shall proceed, unless 16 a suspension of execution be ordered, at the time and place 17 named in said sentence, to cause the convict under sentence of 18 death to be hung by the neck, as prescribed by section nine of 19 this chapter. At the execution there may be present, besides the 20 officers of the court imposing such sentence, such other officers 21 and such guards and assistants, as the officer executing the sen- 22 tence shall see fit. He shall request the presence of the prose- 23 cuting attorney in said court, the clerk thereof, and twelve re- 24 speetable citizens, including a physician and surgeon, and such 25 representatives of the press as he may desire ; and he shall per- 26 mit the presence of the counsel of the convict, and such minis- 27 ters of the gospel, as he shall desire, and such of the convict's 28 relations as the officer shall deem prudent. 12. Every person sentenced to confinement in the peniten- 2 tiary shall remain in the custody of the proper officer of the 3 court pronouncing such sentence until he be delivered to a guard 4 sent and duly authorized by the warden of the penitentiary for 36 Bills of Tax Commission. [W. Va. 5 the removal of such person to the penitentiary. If such officer 6 fail to make such delivery upon the request of such court he 7 shall forfeit one hundred dollars. The warden of the peniten- 8 tiary shall, so far as consistent with the safe conveyance of pris- 9 oners to the penitentiary, cause as many prisoners from the same 10 or several counties to be removed to the penitentiary at the same 11 time, and to that end shall send with the guard authorized to 12 receive such prisoners as many additional guards as are neces- 13 sary for the purpose, having due regard to economy as well as 14 to the safe conveyance of the prisoners. If in the judgment ol 15 the officer of the court pronouncing sentence any facts exist mak- 16 ing proper the employment of more guards than visual, he shall 17 bring such facts to the attention of the warden of the. peniten- 18 tiary. The necessary expenses of every such prisoner or convict 19 during his removal to the penitentiary, as well as the necessary 20 expenses of the guard sent for that purpose, shall be paid by the 21 board of directors of the penitentiary out of the funds appropri- 22 ated for that purpose. 16. If on the way to the penitentiary or other place in conse- 2 quence of an attempt made or reasonably apprehended, or in 3 consequence of any other unforseen danger, the guard to whom 4 such prisoner was delivered is satisfied that more guards than 5 accompany him are necessary, he may summon such additional 6 guards as are necessary. 17. All guards while proceeding to the place where a pris- 2 oner is confined for the purpose of removing him to the peniten- 3 tiary, or other place, and while engaged in such removal shall 4 be privileged from arrest, except for felony and breach of the 5 peace, allowing one day for every two hundred miles of railroad 6 travel and one d'ay for every twenty miles of other travel. 2. Sections fourteen and fifteen of said chapter of the Code are hereby repealed. DRAFT B 5. A BILL to amend and re-enact section ten, of chapter one hundred and sixty-three, of the Code of West Virginia, relating to the penitentiary. Be it enacted by the Legislature of West Virginia : Section ten of chapter one hundred and sixty-three of the 2 Code, relating to the penitentiary, is hereby amended and 1 re- 3 enacted so as to read as follows: 10. The board of directors shall appoint a sufficient number 2 of guards to preserve order and enforce discipline among the 3 convicts, to prevent escapes and to remove all persons convicted 4 and sentenced to the penitentiary from the place where confined, 5 all of whom shall be under the control of the warden ; but the 6 number thereof shall not be increased or diminished except upon 7 the recommendation of the warden. 1902.] Bills op Tax Commission. 37 DRAFT B 6. A, BILL to amend and re-enact sections thirty-eight, forty, forty- three, forty-four, forty-five, forty-six, fifty-two, .sixty, sixty- one, and sixty-two of chapter forty-five of the Code of West Virginia, relating to education. Be it enacted by the Legislature of West Virginia : That sections thirty-eight, forty, forty-three, forty-four, for- 2 ty-five, forty-six, fifty-two, sixty, sixty-one and sixty-two, of 3 chapter forty-five of the Code of West Virginia be and they are 4 hereby amended and re-enacted so as to read as follows : 38. To provide school houses and grounds, furniture, fixtures 2 and appliances, and keep the same in good order and repair, to 3 supply said schools with fuel and other things necessary for 4 their comfort and convenience, and to pay any existing indebted- 5 ness against the building fund and all other expenses incurred 6 in the district in connection with schools, not chargeable to the 7 " teachers' fund ", the board of education shall, annually, on 8 the first Monday in June, or as soon as practicable thereafter, 9 levy a tax on the property taxable in each district, not to exceed 10 in any one year the rate of twenty cents on every one hundred 11 dollars valuation thereof, according to the latest assessment. 12 Provided, that in case it is necessary to erect any new school 13 building in any year the levy for that year may be made by the 14 board of education not to exceed forty cents on the one hundred 15 dollars valuation of property. 40. For the support of the primary free schools of the dis- 2 trict, and of each independent school district, and to pay any 3 existing indebtedness against the " teachers' fund ", the board 4 of education thereof shall annually on the first Monday in June, 5 or as soon thereafter as possible, levy by the authority of the peo- 6 pie as prescribed in section two of this chapter such a tax on the 7 property taxable in the district, as will, with the money received 8 from the State for the support of free schools, be sufficient to 9 keep the schools in operation at least five months in the year : 10 provided the tax in any one year shall not exceed the rate of 11 fifty cents on every one hundred dollars valuation according to 12 the latest available assessment. The proceeds of this levy, together 13 with the money received from the State as aforesaid, shall consti- 14 tute a special fund to be called the "teachers' fund", and no part 15 thereof shall be xised for any other purpose than the payment 16 of teachers' salaries, first for the current year and any part of 17 said fund not so expended shall be appropriated to the payment 18 of any existing indebtedness created for said purpose. Upon 19 the failure of any board of education to lay such levy as hereby 20 required, or any other levy provided for in this chapter, they 21 shall be compelled to do so by the circuit court of the county by 22 a writ of mandamus, unless good cause be shown to the contrary. 23 But in case the levy provided for in this and the thirty-eighth 38 Bills of Tax Commission. [W. Va. 24 seetion of this chapter shall not be sufficient to pay any existing 25 indebtedness of the district in addition to the other purposes 26 for which it is levied, the board may increase such levy to the 27 amount- astually necessary, or lay a special levy for the pur- 28 pose, but such increase or special levy together with any other 29 levy not provided for in this and the thirty-eighth section of 30 this chapter, shall not exceed in the aggregate twenty cents on 31 the hundred dollars valuation of said property. In no case 32 shall the appropriation of any money to the payment of any ex- 33 isting indebtedness, directly or indirectly, interfere with the 34 payment of the teachers' salaries for the term of five months 35 for which the schools are required by law to be kept open each 36 year. 43. The assessor of every county shall make out and deliver 2 to the secretary of the board of education of each district and in- 3 dependent school district in his county, on or before the twen- 4 tieth day of May in each year, a certificate showing the aggregate 5 value of the real estate and the aggregate value of the personal 6 property in such district or independent school district, which 7 certificate shall serve as a basis for any levy that may be made 8 for school purposes for the following school year. 44. Immediately upon receipt of the certificate mentioned in 2 the preceding section and of the notice from the county super- 3 intendent, as hereinafter provided, showing the amount of the 4 general school fund to which such district or independent school 5 district is entitled, it shall be the duty of the board of education 6 to determine the rates of taxation necessary for the pay of teach- 7 ers and for the building fund in their district for the following 8 school year, and for the payment of any such existing indebted- 9 ness as aforesaid, and report the same, by their secretary, to the 10 county superintendent and to the assessor. It shall thereupon 11 be the duty of the assessor to extend on his land and personal 12 property books of assessment the amount of taxes levied as afore- 13 said, in two separate columns in each book, the one headed 14 "teachers' fund " and the other " building fund ", from which 15 extension the assessor shall proceed to collect the same and shall 16 account therefor as required by law. Any assessor who shall 17 fail to make out and deliver thhe certificate mentioned in the 18 forty-third seetion and any secretary of a board of education 19 who shall fail to make out and deliver the certificate named in 20 this section, shall be fined twenty dollars for the benefit of the 21 building fund of the district. Any assessor who shall charge on 22 the assessor's books, under the preceding section, a greater 23 amount of taxes than is due from the person charged therewith, 24 shall in such case, if the overcharge be inadvertently made, be 25 fined double the amount, and if wilfully made, ten times the 26 amount of overcharge, one-half thereof to be applied to the bene- 27 fit of the building fund and the residue to the informer. The 28 fines provided for in this section may be recovered on motion of 1902. ] Bills of Tax Commission. 39 29 any citizen of the district or independent district in which such 30 overcharge or delinquency of the assessor or secretary shall oc- 31 cur, or in which the property overcharged may be, on ten days ' 32 notice, before any justice of such district, or by an indictment 33 in the circuit court. 45. It shall not be lawful for the board of education of any 2 district, or independent school district, to contract for or expend 3 in any year more than the aggregate amount of its quota of the 4 general school fund and the amount collected from district or 5 independent school district levies for that year, together with 6 any balance remaining in the hands of the assessor or collector at 7 the end of the preceding year, and such arrearages of taxes as 8 may be due such district or independent school district. But in 9 districts where there is a town with an enumeration of youth 10 school age of three hundred or over the board of education of 11 such district may borrow money and issue bonds therefor for the 12 purpose of building, completing, enlarging, repairing or fur- 13 nishing school houses in such town. Said bonds shall be payable 14 not exceeding thirty-four years from their date and the rate of 15 interest thereon shall not exceed six per centum per annum, and 16 said bonds shall not be sold for less than par, but in no other case 17 shall any debt be incurred by such board to be paid out of school 18 money for any subsequent year : Provided, that no debt shall be 19 contracted under this section which shall, including existing in- 20 debtedness, in the aggregate exceed five per centum on the value 21 of the taxable property in said district, to be ascertained by the 22 last assessment for State and county taxes previous to the incur- 23 ring of such indebtedness, nor without at the same time provid- 24 ing for the collection of a direct annual tax sufficient to pay 25 annually the interest on the said debt, and the principal thereof 26 within and not exceeding thirty- four years; and provided fur- 27 ther, that no debt shall be contracted under this section unless 28 all questions connected with the same shall have been first sub- 29 mitted to a vote of the people of the said district, and shall have 30 received three-fifths of all the votes cast for and against the 31 same. Such election shall be held and conducted in the same 32 manner as the general school election provided for in this chap- 33 ter. If the trustees of any district, or any board of education, 34 shall make any agreement for the employment of a teaeher in 35 violation of this section, or for any other object concerning free 36 schools under their charge, so as to occasion thereby the aggre- 37 gate of the just claims against the board of education of the dis- 38 trict or independendent school district, in any year, to exceed 39 its aggregate receipts as aforesaid for such year, such board 40 of education, or trustees, shall be individually responsible to the 41 teacher or other person with whom such agreement is made. 42 The board of education of each district and of each independent 43 school district, in each county shall require its secretary ten days 44 prior to the first day of July in each year, to prepare and post 40 Bills of Tax Commission. [W. Va. 45 at three places of election within said district, or independent 46 school district, and in each district and independent school dis- 47 trict where the expenditures for all school purposes in any one 48 school year in said district or independent school district shall 49 equal or exceed the sum of three thousand dollars, said board 50 of education shall also publish in some newspaper of the county 51 having a general circulation in this district, an itemized state- 52 ment duly sworn to by the president and the secretary of said 53 board, showing all moneys disbursed by said president and sec- 54 retary by orders on the assessor, or otherwise, within the school 55 year last preceding, distinguishing between the teachers' fund 56 and the building fund. The statement shall give the name of 57 each person to whom an order shall have been issued and shall 58 state the object for which it was given. 46. The assessor or collector of the county shall receive, col- 2 lect and disburse all school moneys for the several districts and 3 independent school districts therein, both that levied by said 4 districts and that distributed to them by the State. He shall 5 be required by the county court to give in addition to his bond 6 as collector of the State and county taxes a special bond with 7 approved security in a penalty equal to double the amount of 8 school money which will probably come into his hands for school 9 purposes during any one year of his term of office, which shall 10 be made payable to the State of West Virginia, with one or more 11 sureties deemed sufficient by such court, and proved or acknowl- 12 edged before such court, and' an order stating such proof or ac- 13 knowledgment shall be entered of record by such court. He shall 14 keep his accounts with the several boards of education of each dis- 15 trict and independent school district, one of money belonging to 16 the teachers' fund and the other of money belonging to the 17 building fund, and shall credit every receipt and charge every 18 disbursement to the fund to which it belongs. He shall pay out no 19 money standing to the credit of the board of edocation except up- 20 on an order signed by the secretary and the president thereof, 21 specifying the sum to be paid and the fund to which it is to be 22 charged ; or upon a certified copy of a judgment or a decree of a 23 court of justice against the said board for a sum of money there- 24 in specified; or upon an order of the county superintendent, as 25 provided in section eight of this chapter. He shall, on or imme- 26 diately before the first day of July in each year, settle with the 27 board of education of each district and independent school dis- 28 trict, in which settlement he shall be charged with the amount of 29 taxes levied by the board of education upon the property of the 30 district or independent school district for the teachers' fund and 31 for the building fund and to pay any indebtedness of the district, 32 and with the amount distributed thereto from the general State 33 fund, and for any other moneys received by him during the cur- 34 rent year on account of the free schools of such district or inde- 35 pendent school district ; and he shall be credited Avith the amount 1902.] Bills of Tax Commission. 41 36 of delinquent school taxes of such district or independent school 37 district that has been duly returned, and has been duly certified 38 by the clerk of the county court to such board of education. He 39 shall also be credited in such settlement with all vouchers pro- 40 duced by him, if found to be correct by such board of education, 41 and he shall receive no other credit except his commission as here- 42 inafter provided. An account of this settlement shall be made out 4;' by each board of education, naming the district for which it is 44 made, with the proper debits and credits which were the subject 45 of the settlement. They shall also number all vouchers with which 46 the assessor or collector has been credited by them, and endorse 47 on the back of each the words, ' ' Settled by B. B. " Under this en- 48 dorsement the secretary of the board shall sign his name and 49 date of settlement. All such accounts and vouchers so endorsed 50 shall then be delivered to the assessor or collector whose duty it 51 shall be to deliver them to the clerk of the county court. Such ac- 52 counts and vouchers shall serve as the basis of the settlement to 53 be made by the assessor or collector with the county court, ac- 54 cording to section fifty -two of this chapter. If any assessor or col- 55 lector shall pay out in any one year more money on account of the 56 teachers ' fund or building fund than shall have been levied and 57 could have been collected during said year, together with the 58 amount remaining in his hands from any preceding year, he 59 shall in such settlement receive no credit for such excess. He 60 shall receive no pay for receiving and disbursing the state school 61 fund, and not more than one and one-half per cent, for receiv- 62 ing and disbursing railroad taxes,, and no pay for the disburse- 63 ment of any school money arising from the sale of school 64 property, or received from any other source than levies. If 65 he fail to account for and pay over, as required by law, any 66 money which may come to his hands or for which he is liable, 67 judgment may be recovered therefor against him and his sure- 68 ties with interest, and ten per cent damages ; and upon the f ail- 69 ure of such assessor or collector to pay any proper draft which 70 may be drawn by the said board of education upon him, the 71 person entitled to receive the sum of money specified in such 72 draft may require the assessor or collector to endorse thereon or 73 write across the face thereof the words, "Presented for pay- 74 ment," with the proper date, and sign the same, and judgment 75 upon motion therefor may be obtained against the assessor or 76 collector before any justice of the county, if the amount claimed 77 exclusive of interest and costs be less than three hundred dollars, 78 or before the circuit court tehreof , if it exceed fifty dollars, with 79 interest from the time said draft was presented and ten per cent. 80 damages, he having had at least ten days' notice of the motion; 81 Provided, that no assessor or collector shall be required to en- 82 dorse any school order, nor shall suit be brought on any such 83 school order, prior to the first day of November of the current 84 school vear. 42 Bills of Tax Commission. [W. Va. 52. Every assessor- or collector shall be allowed commissions 2 on the collection of all district levies for free school purposes, 3 at the rates provided in section nine of chapter 30 of the Code. 4 In addition to the settlements required to be made with each 5 board of education of a district every assessor or collector of 6 school moneys shall also make annual settlements, by districts, 7 with the county court of his county at its next term after the 8 first day of July of each year, showing the amount of all moneys 9 received and disbursed by him for the preceding year for school 10 and building purposes from state and from the district and in- 11 dependent school district funds, and the amount due to each dis- 12 trict and independent school district ; which settlement shall be 13 made a matter of record by the clerk of said court, in a book to 14 be kept for that purpose. All accounts and vouchers required 15 to be returned to the clerk of the county court by section forty- 16 six of this chapter shall be filed by said clerk in his office, and 17 the file of each district shall be kept separate. If any assessor 18 or collector of school moneys shall fail to make the settlement 19 required by this section at the time required, without reasonable 20 cause therefor, he shall forfeit fifty dollars to the general school 21 fund, and a like penalty shall be incurred by him for each 22 subsequent term of the court that shall pass without such settle- 23 ment; and he shall, morover, be charged with twelve per cent. 24 interest on all school moneys in his hands for the time he is in 25 default in making the settlement required in this section, which 26 interest shall be charged up against him when the settlement 27 shall be made. When the assessor or collector shall fail to make 28 this settlement at the time required herein it shall be the duty 29 of the prosecuting attorney to proceed by action against him 30 and his sureties in the circuit court to recover the fine imposed 31 upon him by this section. Every assessor or collector shall, 32 moreover, be liable to any person injured in consequence of his 33 failure to make the settlement herein required. This settlement 34 shall extend back to the commencement of the term of office of 35 such assessor or collector. If any board of education fail to 36 make the settlement required by section forty-six of this chapter 37 with the assessor or collector, when requested by him to do so, 38 each member of such board so failing or refusing shall be fined 39 twenty dollars for the benefit of the school fund. The clerk of 40 Ihc county court shall transmit an abstract of the settlement to 41 the state superintendent of free schools within ten days after 42 the same has been made. The retiring assessor or collector shall 43 within sixty days after he shall have made his final settlement 44 in the manner herein provided, pay and turn over to his succes- 45 sor in office such balances as may be shown to be due from him 46 by said settlements, upon such order as is prescribed by section 47 forty-six of this chapter, and if he fail to do so he shall be liable 48 to the forfeit and penalty herein prescribed. 60. For the support of free schools two-sevenths of all 1902.1 Bills op Tax Commission. 43 2 license, privilege and franchise taxes collected 1 by the state, to- 3 gether with the interest of the invested school fund, the net 4 proceeds of all forfeitures, confiscations and fines which accrued 5 to the State during the previous year, the proceeds of annual 6 capitation tax, dividends on bank stock held by the board of the 7 school fund, and the interest accruing on stock invested in 8 United States bonds, shall be set apart as a separate fund to be 9 called "The general school fund," and shall be annual! y ap- 10 plied to the support of free schools throughout the State, and 11 to no other purpose whatever. It shall be distributed to the 12 several counties in the state in proportion to the number of youth 13 therein according to the latest enumeration made for school pur- 14 poses ; but the auditor shall first deduct therefrom the aggregate 15 salary of the State superintendent of free schools and the neces- 16 sary traveling and contingent expenses of his office, together 17 with such other sums as may be required to be paid by him out 18 of the general school fund. Fifty per cent, of this distributable 19 sum shall be paid on the fifteenth day of September, and the '20 remainder on the fifteenth day of December of each year, in the 21 manner provided in the sixty-first section of this chapter. 61. It shall be the duty of the auditor, on or before the tenth 2 day of May of each year, to ascertain the amount which is dis- 3 tributable among the several counties as aforesaid and notify the 4 State superintendent of free schools thereof, who shall thereup- 5 on ascertain the proper share of each county and notify the audi- 6 tor and each county superintendent, also the amount deducted by 7 the auditor from the share of his county on account of salary 8 paid the county superintendent, as required by section fifty-four, 9 which amount the county superintendent shall also deduct from 30 the share of his county before making his distribution of the 11 same among the several districts thereof. Upon receiving such 12 notice the county superintendent shall ascertain the proper 13 share of each district and independent school district of his 14 county, according to the number of youth of school age therein, 15 and give notice to each board of education in his county, on or 16 before the first day of June, of the amount of the general school 17 fund due their respective districts and independent school dis- 18 tricts, and that the same cannot be drawn by them until they 19 have made the levy required by the fortieth section of this chap- 20 ter. 62. Upon being officially notified by the secretary of the 2 board of education in the manner provided for in the forty- 3 fourth section of this chapter that the board of education has 4 authorized the levy for school purposes, the county superinten- 5 dent shall issue his requisition on the auditor payable to the order 7 as may have made the levy aforesaid, which shall be paid in two 8 equal installments, payable on the fifteenth days of September 9 and December, respectively; whereupon the auditor shall issue 10 his warrant upon the treasurer in favor of the assessor for the 44 Bills op Tax Commission. [W. Va. 11 amount of such requisition, indicating in writing upon said war- 12 rant the depository upon which the same shall be drawn, and 13 the treasurer shall thereupon be authorized and required to 14 draw his check upon said depository for the said amount. The 15 requisition of the county superintendent shall be in form or in 16 substance as follows : 17 "Office of the County Superintendent of Free Schools. 18 County of , the day of , 19 . . . 19 Auditor of West Virginia : 20 Pay to the order of , assessor of 21 county, dollars, the amount of state school 22 fund apportioned to the district (or independent school dis- 23 trict) of in said county for the year 19 ... . And 24 I hereby certify that said district (or independent school dis- 25 trict) has made the levy required by law, for school purposes, 26 and that said assessor has given the bond required by law. 27 County Superintendent of Schools. ' ' DRAFT B 7. A BILL to amend and re-enact sections one, two, nineteen and twenty-seven of chapter fifty-eight of the Code of West Vir- ginia, relating to insane persons. Be it enacted by the Legislature of West Virginia : 1. That sections one, two, nineteen and twenty-seven of chapter 2 fifty-eight of the code of West Virginia be amended and re- 3 enacted so as to read as follows: 1. From and after the first day of June, nineteen hundred 2 and five, The West Virginia Hispital for the Insane, at Wes- 3 ton, and The Second Hospital for the Insane, at Spencer, shall 4 be under the management of one board of directors, which shall 5 be a corporation under the name of "West Virginia Hospitals 6 for the Insane", by which name it may sue and be sued, plead 7 and be impleaded, and have and use a common seal. It shall 8 have charge of the hospitals for the insane and of any estate, 9 real or personal, heretofore or hereafter given, devised or be- 10 queathed to said hospital, or either of them, or to the board, 11 or to the state, for the use of said hospital, or either of them. 2. The said board of directors after said date shall consist 2 of five members, who shall be residents of this state, one, and 2 not more than one, of whom shall be a resident of the county 4 of Roane; one and not more than one, shall be a resident of 5 the county of Lewis, and of the other three no two shall be 6 residents of the same county. The governor shall not earlier 7 than the 15th day of March nor later than the month of May, 8 in the year 1905, nominate and by and with the advice and 9 consent of the senate appoint said five directors for the terms 1902. ] Bills of Tax Commission. 45 10 following : One for one year ; one for two years ; one for three 11 years; one for four years; and one for five years. Their terms 12 of office shall commence on the first day of June, nineteen hun- 13 dred and five. In the month of May of every year after the 14 year nineteen hundred and five, the governor shall nominate 15 and by and with the consent of the senate, appoint one mem- 16 ber of said board whose term of office shall be five years, com- 17 mencing with the first day of June following his appointment. 18 Until the first day of June, nineteen hundred and five, the sep- 19 arate boards now provided for the "West Virginia Hospital 20 for the Insane," and the "Second Hospital for the Insane," 21 are to continue with all the powers and duties they now have; 22 but after the first day of June, nineteen hundred' and three, 23 each of said boards shall consist of the five members whose 24 terms extend beyond that date and no successors shall be ap- 25 pointed for those whose terms end at that time. 26 From and after the- first day of June, in the year nineteen 27 hundred and five the board of five herein provided for shall 28 have and possess all of the powers and discharge all the duties 29 of the two boards of nine each as now constituted. 30 Any person appointed a director during the recess of senate, 31 shall "serve as such until the next meeting of the senate. 32 Vacancies in the office of directors shall.be filled by appoint- 33 ment for the unexpired term in the same manner as appoint- 34 ments for the full term are made. Not more than three of the 35 five directors provided for by this act shall be of the same politi- 36 cal party unless otherwise provided by law. 37 A majority of the board shall constitute a quorum. The board 38 may, however, in its discretion designate business of a nature 39 to be specified by it, which may be transacted by a stated' number 40 of directors less than a quorum. 19. If any idiot be sent to, or received into, either hospital 2 the board shall order him to be removed to the counties whence 3 he came, and delivered to his committee, if he has one, or, if 4 not, to the county court, or a commissioner thereof, who shall 5 give a receipt for him; or instead of removing him to such 6 county the board may transfer him to The West Virginia 7 Asylum for Incurables, when in the opinion of the board there 8 is some good reason for so transferring him rather than to re- 9 move him to such county, provided there be room for him in 10 such asylum, and provided the board of directors of the asylum 11 will receive him. 12 In case of such removal to the county the cost of removal 13 shall be paid out of the estate of such idiots, if sufficient for 14 the purpose, but if not, shall be provided for by the county 15 court and paid out of the county treasury. In any case when 16 such costs shall be paid out of the county treasury the county 17 court may recover the same by appropriate action against any 18 person liable to support such idiots. In case of the transfer of 46 Bills op Tax Commission. [W. Va. 19 such idiot to the Asylum for Incurables the costs of such trans- 20 fer shall be paid out of the treasury of the hospital from which 21 he is transferred. 27. If not previously paid by individuals, the expense of 2 removing any lunatic to and from either hospital, and the main- 3 tenance and care of him therein, shall be paid in the first in- 4 stance out of the treasury of the hospital. The expense of the 5 maintenance, and care of any lunatic in jail shall be paid, in 6 the first instance out of the state treasury. Such expenses in 7 either case shall be refunded as follows : 8 (a) If such lunatic be an infant, by his father, if living and 9 of sufficient means; or, if no father of sufficient means, then 10 by his guardian, if the estate of the infant be sufficient for the 11 purpose, and the principal of such estate may be used for the 12 purpose ; or, of there be no such estate, then by his adult broth- 13 ers and sisters, if there be any of sufficient means; or if there 14 be no adult brothers and sisters of sufficient means, then by his 15 mother. 16 (b) If such lunatic be a married woman, by her husband, if 17 of sufficient means ; or, if the husband be not of sufficient means, 18 then by her committee, if her estate be sufficient, and the prin- 19 cipal of such estate may be used for the purpose; or, if she 20 has no estate, then by her children, if any of sufficient means; 21 or, if there be no children of sufficient means, then by her 22 brothers and sisters, if there be any. 23 (c) In all other cases, by the committee of such lunatic, if 24 the estate of the lunatic be sufficient for the purpose ; or, if there 25 be no such estate, or it be exhausted, then by the adult chil- 26 dren of such lunatic, if of sufficient means; or, if there be no 27 such children of sufficient means, then by the father, if of suf- 28 ficient means ; or, if there be no father of sufficient means, then 29 by the brothers and sisters, if of sufficient means; and if there 30 be no brothers and sisters of sufficient means, then by the 31 mother. 32 The board of directors or until the first day of June, 1905, 33 the board of directors of either of the hospitals, may cause 34 to be instituted and presecuted in its name, in the proper court, 35 any appropriate action, suit, or proceedings to recover such 36 expenses from the person liable therefor, or to subject to the 37 payment of such expenses, any estate or property subject there- 38 to, and in furthering such end a guardian or committee of such 39 lunatic may be appointed, where there is none, on the applica- 40 tion of the board. No such action, suit or proceeding shall be 41 brought or instituted more than one year after the expiration 42 of the year for which such expenses were incurred. 43 On or before the tenth day of January in each year the super- 44 intendent of each of said hospitals shall certify to the auditor 45 a list of the inhabitants in the hospital from each county in 46 the state during the preceding year, whose expenses are not re- 1902.] Bills of Tax Commission. 47 47 funded by individuals as hereinbefore nrovided for, showing for 48 what part of the preceding year each of said inhabitants had 49 been in the hospital. 50 The auditor shall charge up to each county the sum of one 51 hundred dollars on account of the expense of each of such in- 52 habitants from the county who was in either of said hospitals 53 for the whole of the preceding year, and shall charge the county 54 for each of such inhabitants of the county who were in either 55 of s*aid hospitals for part only of the preceding year, at the rate 56 of one hundred dollars a year; and shall within ten days after 57 receiving such lists from the superintendents of the hospitals 58 certify to the county court of each county a list of all such in- 59 habitants from the county, showing in which of said hospitals 60 each of said inhabitants was and for what part of the preced- 61 ing year each had been in the hospital, with a bill for the 62 amount charged to the county for each of such inhabitants, and 63 the total amount of the bill against the county. From any 64 levies, taxes or moneys in the state treasury due any county the 65 total amount of such bill against the county shall be deducted 66 and a receipt shall be given by the auditor to the assessor of the 67 county for the same, provided there be a sum sufficient in the 68 treasury to the credit of the county to pay the same. 69 If there be money in the state treasury to the credit of any 70 county, and the same be insufficient to pay the whole of said 71 bill against the county, the amount in the treasury shall be 72 retained and credited on such bill and the county court of the 73 county shall provide for the residue of such bill and pay the 74 same into the state treasury out of the county treasury. In 75 any case where there is no money in the state treasury to the 76 credit of any county against which any such bill has been made 77 out and forwarded, the county court shall provide for its pay- 78 ment and pay the same into the state treasury out of the county 79 treasury. Any amount provided herein to be paid by any 80 county into the state treasury shall be so paid not later than the 81 day of after the receipt of the list and bill 82 aforesaid 1 . 83 Any sums so retained out of moneys in the state treasury, 84 or paid into the state treasury by county courts, shall be used 85 to reimburse the state, so far as they will do so, for expenditures 86 on account of such lunatics. 87 In case any county court shall not pay the sum or sums 88 above required to be paid by it, the auditor may apply in the 89 name of the state to the circuit court of the county for a man- 90 damus to require the county court to provide for and to pay 91 the same, or he may proceed in the name of the state by any 92 other appropriate remedy to recover the same. In any such 93 proceeding the prosecuting attorney of the county alone, or 94 with such additional counsel as the auditor may employ, shall 95 represent the state. 48 Bills of Tax Commission. [W. Va. 96 The superintendent of such hospital at the time of receiving 97 any such lunatic into the hospital and before or after that time 98 shall obtain all the information he can as to the estate of such 99 lunatic, and as to the estate and means of his relations and con- 100 nections, who under the provisions of this act may be liable 101 for expenses, and furnish such information to the board of 102 directors. 103 The superintendent may call upon the clerk of the county 104 court and any assessor of any county for information relat- 105 ing to such matter, and such officers shall furnish all the in- 106 formation in their power to furnish as part of their public 107 duties. Whenever the board, from the information obtained, 108 has good reason to believe that the lunatic has estate liable 109 to pay the expenses provided hereinbefore to be paid from 110 such estate, or that relations of such lunatic liable to pay 111 such expenses are of such means to pay the same, it shall de- 112 mand the payment of such expenses from the person liable 113 therefor, and if the same be not paid, shall proceed to enforce 114 the payment thereof as authorized by this act. 2. All acts and parts of acts coming within the purview of 2 this act and inconsistent therewith are hereby repealed. DRAFT B 8. A BILL to amend and re-enact chapter seventy-one of the Acts of one thousand eight hundred and seventy-one, relating to the "West Virginia Schools for the Deaf and the Blind. Be it enacted by the Legislature of West Virginia : That chapter seventy-one of the Acts of one thousand eight 2 hundred and seventy-one be amended and re-enacted so as to 3 read as follows : 1. The institution of this state for the deaf, mute and the 2 blind at Romney in the County of Hampshire, shall be known 3 as "The West Virginia Schools for the Deaf and the Blind." 4 It shall be under the management of the board of regents of said 5 institution now in office until the first day of April, 1903, but 6 after this act takes effect no regent of such institution shall be 7 appointed under the law in force before this act takes effect, 8 except to fill vacancies in the present board. The terms of all 9 members of the present board of regents, whether now in office 10 or heieafter appointed to fill vacancies, shall expire with the 11 31st of March, 1903, or as soon thereafter as the board of direct- 12 ors herein provided for are appointed and qualify. 13 After said date it shall be under the management of a board 14 of directors of five members to be appointed as hereinafter pro- 15 vided. 2. Such board shall be a body corporate by the name of "Board 1902.] Bills of Tax Commission. 49 2 of Directors of the West Virginia Schools for the Deaf and the 3 "Blind," and by that name it may sue and be sued, plead and 4 be impleaded, and have and use a corporate seal. The said 5 board shall have charge of such institution and of all property, 6 real and personal, of the state used for, or in connection there- 7 with, and of all property, real or personal heretofore, or here- 8 inafter devised, bequeathed, given or granted to such institu- 9 tion or to such board, or to the state, for the use of such in- 10 stitution. 3. The governor shall during the month of March, 1903, nom- 2 inate and by and with the advise and consent of the senate, ap- 3 point said board of five directors, whose terms of office shall be- 4 gin the first day of April following the appointment. Of the 5 five members so to be appointed one shall be appointed for one 6 year, one for two years, one for three years, one for four years, 7 and one for five years. During every year after the year nine- 8 teen hundred and three the governor shall during the month 9 of March nominate and by and with the advice and consent of 10 the senate appoint a member of said board of directors whose 11 term of office shall be five years, commencing with the 1st day 12 of April following his appointment. Vacancies occurring in 13 said board shall be filled for the unexpired term by appointment 14 by the governor in like manner as other appointments are made. 15 Any director appointed during vacancy of the senate shall 16 serve as such director until a meeting of the senate without con- 17 firmation. Not more than three members of said board of di- 18 rectors shall belong to the same political party. Said board 19 shall have power to rent or purchase real estate for the use of 20 such institution and all other powers necessary for carrying on 21 said schools. 4. The board shall choose one of its members president, and 2 in case of his absence shall choose a member of the board pres- 3 ident pro tempore. It shall also appoint a secretary. All orders, 4 drafts and requisitions for money from the state shall be signed 5 by the secretary and countersigned by the president. The 6 board shall hold an annual meeting on the third Tuesday of 7 October in every year and such other regular meetings as may 8 be prescribed by the by-laws. Special meetings may be called 9 by the president or by any three members of the board, but 10 reasonable notice of the time and place of any such special 11 meeting shall be given to the other members of the board. A 12 majority of the board shall constitute a quorum, but the board 13 may, in its discretion, designate business of a nature to be 14 specified by it, which may be transacted by a stated number 15 of the directors less than a quorum. 5. There shall be a superintendent, to be chosen by the board 2 of directors. The superintendent, under the direction and con- 3 trol of the board, shall have immediate supervision and control 4 of the schools and of all affairs necessary for their proper con- 5 duct and management. 50 Bills of Tax Commission. [W. Va. 6 He may establish such general regulations as may be necessary 7 for the successful management of the schools, and not inconsist- 8 ent with any of the resolutions or by-laws of the board. He 9 may, unless restricted by the board, purchase such books and 10 apparatus as may be necessary for the efficient working of the 11 schools. The matron shall discharge such duties as may be 12 prescribed by the board. The superintendent and matron shall 13 reside in the institution. 6. The board shall appoint all necessary teachers and assist- 2 ants and shall provide all the furniture, fixtures, apparatus 3 and other things necessary for the welfare, comfort and con- 4 venience of the inmates of the institution. 5 The board may also appoint a steward, if deemed necessary 6 by them. The steward, teachers and assistants shall reside in 7 or near the institution, as the board may prescribe. All salaries 8 shall be fixed by the board and shall be paid monthly or quar- 9 terly as may be prescribed by the board out of the fund appro- 10 priated by the legislature. 7. The board shall employ as visiting physician of the institu- 2 tion a physician of reputable standing in the profession, whose 3 duty it shall be to render all medical attention necessary to the 4 inmates, and fix his salary at a sum not to exceed five hundred 5 dollars per annum, to be paid in the same manner as the sal- 6 aries of teachers. 8. The steward and superintendent shall each give bond with 2 security to be approved by the board in such sum as the board 3 may prescribe, conditioned for the faithful performance of his 4 duty. 9. The board shall prescribe such by-laws, rules and regula- 2 tions for the government and conduct of the institution as shall 3 secure the harmonious and efficient management of said insti- 4 tution in all its parts; they shall require such reports from the 5 principal, steward, matron and physician as in their opinion 6 the interests of the institution may demand, and they shall an- 7 nually on or before the first day of December, report to the 8 governor all the facts and circumstances in connection with the 9 conduct and progress of the institution, with a careful state- 10 ment of all the receipts and disbursements of the same, and 11 shall accompany their annual report with such recommenda- 12 tions and suggestions as will enable the state efficiently to foster 13 and promote the enterprise of educating the deaf, dumb, and 14 blind youth within its limits. The fiscal year of the institution 15 shall end on the last day of September, and the accounts of 16 the institution shall be kept with reference to said fiscal year. 10. The board may provide in said institution accommodation 2 for all the officers, assistants and employes, and for all the deaf, 3 dumb, and blind youth of the state who may apply for admis- 4 sion to the said institution between the ages of eight and twenty- 5 five years, and for such other deaf, dumb, and blind persons as 6 may apply for admission as paying pupils under such regulations 1902.] Bills op Tax Commission. 51 7 as said board may direct, but all youth admitted must be of 8 sound mind and not afflicted with any contagious or offensive 9 disease. 11. All such deaf, dumb, and blind youth, residents of the 2 state of West Virginia between the ages of eight and twenty-five 3 years shall be admitted to pupilage in the institution, on appli- 4 cation to the principal, until the institution is filled. Applicants 5 shall be admitted in the order of their application ; and it shall be 6 the duty of the principal to keep a careful record of the names 7 of all pupils admitted, with the dates of their admission and 8 discharge, their age, post office address, the name of their parents 9 or guardians, the degrees, cause and circumstances, of their 10 deafness or blindness. All such deaf, dumb, and blind pupils 11 shall be admitted as above directed without charge for board 12 and tuition; and when not otherwise provided with clothing 13 they shall be furnished by the institution while they are pupils 14 in the same, and the principal shall make out an account there- 15 for in each case against the respective counties from which 16 said pupils are sent in an amount not exceeding forty dollars 17 per annum for every such pupil, which account shall be eerti- 18 fied by the principal and countersigned by the secretary, and 19 which shall be transmitted by the principal to the auditor, 20 whose duty it shall be to transmit a copy of the same to the 21 clerks of the county courts of the respective counties against 22 which they are; and the county courts of such counties shall 23 thereupon at their next sessions, respectively, thereafter held 24 for the purpose of making a county levy include in such levy 25 the amount of said accounts against their counties respectively 26 and cause an order to issue on the assessor, treasurer of the 27 county in favor of the auditor, and cause the same to be trans- 28 mitted by the clerk of said court to the auditor, whose duty it 29 shall be to collect the same and place it to the credit of the in- 30 stitution, to be drawn out upon requisition as a part of the cur- 31 rent expenses of said schools. If the same is not paid to the 32 auditor by the respective counties from which they are due in 33 a reasonable time it shall be the duty of the auditor to collect the 34 same by law. The term of pupilage shall be five years at least 35 and for so much longer term as, in the discretion of the board 36 and principal, their condition and progress would seem to jus- 37 tify. After all the applicants between the prescribed ages of 38 eight and twenty-five years have been admitted, if there is still 39 room, the principal may admit other deaf, dumb, and blind 40 persons, upon application, who may be of suitable age to re- 41 ceive any advantage of the institution, and upon such terms 42 as the board may prescribe; but it shall be distinctly under- 43 stood that such persons shall withdraw from the institution 44 in the order of the dates of their admission to make room for 45 new applicants between the ages herein already prescribed. 46 The course of instruction in the institution shall be prescribed 47 by the board with the advice of the principal, and shall be as 52 Bills of Tax Commission. [W. Va. 48 extensive, both in the intellectual, musical and mechanical de- 49 partments, as the capacities and interests of the pupils may 50 require. 12. In addition to their, other duties the assessors of the state 2 are hereby required to register in a book, to be furnished them 3 by the auditor for the purpose, the names of all the deaf and the 4 blind persons in their respective counties, with the degree and 5 cause of deafness and blindness in each case as far as can be 6 ascertained from the heads of families, or from other persons 7 -whom the assessor may conveniently consult, their ages, the 8 names of their parents or guardians, their post office address 9 and such other circumstances as may constitute useful statis- 10 tical information in making the said institution promptly effi- 11 eient in ameliorating the condition of the deaf and blind by 12 education. They shall complete the registration as early as 13 possible in the first annual assessment after the passage of this 14 act, and shall forward their report directly to the auditor, who 15 shall, if practicable before the first day of July, or as soon 16 thereafter as possible, make an alphabetical abstract of all the 17 facts furnished him by the assessors' reports, and shall send 18 the same by mail to the superintendent of the West Virginia 19 schools for the deaf and the blind, and said principal is hereby 20 further required to put himself in immediate correspondence 21 with all the deaf and blind persons of suitable age and condi- 22 tion mentioned in the auditor's abstract, with a view to their 23 admission as pupils into the West Virginia schools for the deaf 24 and the blind. 25 The assessors shall receive for the extra duties hereby imposed, 26 the same compensation as is now allowed them for the registra- 27 tion of births and deaths, and shall be liable to the same penal- 28 ties for failure to discharge these duties. 13. The cost of providing buildings and lands for such schools, 2 of the maintenance of the schools, and of the board and tuition 3 of all pupils between the ages of eight and twenty-five years, 4 shall be paid out of the state treasury from money appropriated 5 for the purpose, but every county in the state shall refund to 6 the state by paying into the state treasury on account of each 7 pupil between the ages of eight and twenty-five years in the in- 8 stitution from that county the amounts hereinafter prescribed. 14. The superintendent of such schools shall within ten days 2 after the close of any term of the school certify to the auditor 3 a list of all pupils in the institution between the ages aforesaid 4 during the whole or any part of the preceding school term show- 5 ing together on such list under the name of the county the num- 6 ber from each county and showing as to each pupil whether he 7 was in the institution for the whole term or only part thereof, 8 and if only part of the term for what part. 15. As soon as such list is received by the auditor he shall 2 charge to each county on account of each pupil who was in the 3 institution for the whole of the school term the sum of one hun- 1902.,] Bills of Tax Commission. 53 4 dred dollars, and on account of each pupil from the county who 5 was in the institution for only part" of such term he shall charge 6 the county for the time such person was in the institution at 7 the rate of one' hundred' dollars for the county to the state shall be applied, 15 so far as necessary to the payment of the sums so charged; if 16 any sum in the treasury due the county shall not be sufficient 17 to pay the whole amount so charged against it such sum shall 18 be applied as a credit on the amount charged and the "balance 19 shall remain a charge against the county. 20 Within ten days after receiving such list the auditor shall 21 certify to the county court of such county a list of the minors 22 from the county in such school, stating the class to which each 23 belongs, the length of the term during the year he was in such 24 school as shown by the list certified by the principal or super- 25 intendent, and the amount due from the county on his account, 26 and the total amount due on account of all. He shall credit on 27 such statement whatever amount has been applied as a payment 28 thereon from any funds of the county in the treasury. 29 Such statement shall be a receipt to the county for any amount 30 so credited, and shall be a bill for any amount still appearing 31 to be due from the county, unless the bill shall have been paid 32 by the application of funds of the county in the State treasury, 33 the county court shall at its next levy term provide for the pay- 34 ment of the same or sUch part as may not have been paid, and 35 cause the amount to be paid into the State treasury. 36 If the amount so due from any county be not paid in a rea- 37 sonable time after such levy term the auditor may, in the name 38 of the State, apply to the circuit court of the county for a man- 39 damus to require the county court to provide for and to pay the 40 same, or he may proceed in the name of the State by any other 41 appropriate remedy to recover the same. 2. All acts and parts of acts, coming within the purview of 2 this act and inconsistent therewith, are hereby repealed. DRAFT B 10. A BILL to amend and re-enact chapter seven of the acts of eighteen hundred and ninety-seven, concerning " The West Virginia Asylum for Incurables". Be it enacted by the Legislature of West Virginia : 1. That chapter seven of the acts of eighteen hundred and 2 ninety-seven be amended and re-enacted so as to read as fol- 3 lows: 1. The institution to be known as " The West Virginia Asy- 2 lum for Incurables ' ' established by chapter seven of the acts of 3 eighteen hundred and ninety-seven, shall be conducted in the 1902.] Bills of Tax- Commission. 57 4 buildings at Huntington heretofore or hereafter erected. It 5 shall be under the control of a board of directors as hereinafter 6 provided. 2. The board of directors shall consist of five members, not 2 more than three of whom shall be of the same political party. 3 One member shall be a resident of the county of Cabell, and of 4 the other four no two shall be residents of the same county. 5 Not later than the month of May, nineteen hundred and three, 6 the governor shall nominate and by and with the advice and con- 7 sent of the senate appoint the five directors for the terms follow- 8 ing': One for one year,' one for two years, one for three years, 9 one for four years, and one for five years, their terms to begin 10 on the first day of June following their appointment. Not later 11 than the month of May of every year after the year nineteen 12 hundred and five the governor shall in like manner appoint one 13 director, whose term shall begin on the first day of June follow- 13 ing his appointment. Vacancies in the board shall be filled by 15 the governor for the unexpired term in like manner as appoint- 16 ments are made. 17 Any director appointed during the recess of the senate shall 18 serve as such until a meeting of the senate. The board shall 19 be a body corporate under the name of "The West Virginia 20 Asylum for Incurables," and as such may sue and be sued, im- 21 plead and be impleaded, and have and use a corporate seal. 22 It may receive and hold donations and grants of property for 23 the use and benefit of such institution. No director shall have 24 any personal interest, direct or indirect, in any contract relating 25 to such asylum or its interests. 3. The board shall choose one of their number as president, 2 and in his absence one of their number as president pro tem. A 3 majority of the board shall constitute a quorum, but the board 4 may designate business, of a nature to be specified by it, which 5 may be transacted by a stated number of theh directors less than 6 a majority. It shall make such by-laws, rules and regulations, 7 not contrary to law, for the management of the institution and 8 for the government, disipline, employment and disposition of the 9 patients therein, as in their judgment may be wise. 10 It shall appoint a superintendent, and as many assistant su- 11 perintendents as may be necessary, who shall be practicing phy- 12 sieians and graduates of reputable medical colleges, a treasurer 13 and such other officers as may be necessary, who shall continue 14 in office during the pleasure of the board and whose compensa- 15 tion shall be fixed by it. 5. The superintendent and his assistants shall have such 2 powers and discharge such duties as may be prescribed by the 3 board. 6. The treasurer shall be custodian of all funds belonging 2 to, or for the use of, the asylum and disburse the same under the 58 Bills of Tax Commission. [W. Va. 3 rules and regulations of the board. Any drafts or checks drawn 4 by him shall be countersigned 1 by the superintendent, and in ad- 5 dition thereto to any draft drawn by him on the State treasury 6 for an appropriation or any part thereof, shall be accompanied 7 by a copy of the order of the board certified by the president, 8 directing the same. No such draft shall be honored until all 9 moneys drawn for any preceding year have been accounted for. 10 The treasurer shall settle his account at least semi-annually and 11 as much oftener as the board may require. 12 The board shall transmit to the auditor certified copies of the 13 semi-annual settlements of the treasurer as soon as the same shall 14 have been made. 8. Any person already or about to become a county charge 2 or belonging to any of the classes hereinafter enumerated may 3 be received into the asylum as hereinafter provided. 4 (a) Idiots; 5 (b) Epileptics; 6 (c) Persons suffering from incurable bodily infirmities or dis- 7 ease (not including comsumptives or cancerous persons) who 8 need such special care and attention as cannot be provided and 9 given in the poor house of the county of which they are resi- 10 dents, or who are otherwise in the judgment of the board proper 11 subjects to be received. 9. Any resident of the State belonging to any of the above 2 enumerated classes, and not a county charge nor likely to become 3 such may be received into such asylum, as hereinafter provided. 10. Whenever it is desired that any person belonging to any 2 class mentioned in section eight of this act incapable of deciding 3 and acting for himself should be admitted' to such asylum, the 4 father, guardian or other person having control or custody, of 5 such person, may file his petition in writing under oath before 6 the county court of such county, showing the facts relied on to 7 entitle him to be received into the asylum, and in addition there- 8 to the name of such person, his age, residence, former occupa- 9 tion, the estate of such person, if any, and especially the nature 10 of his disability, and cause thereof, if known. In such ease 11 reasonable notice shall be given to such person of the time, place 12 and purpose of filing such petition. The court shall hear all 13 evidence offered', and take all proper steps to ascertain and de- 14 termine whether such person shall be sent to such asylum. If 15 upon such hearing and investigation the court determines that 16 such person should be admitted to such asylum it shall enter 17 such finding of record and order such person to be taken to and 18 placed in such asylum. In any such proceeding a guardian ad 19 litem shall be appointed for such person. In any other case 20 any person such as is mentioned in section eight desiring to en- 21 ter such asylum, shall file in his own name a like application, 22 asking to be sent to such asylum, on which like proceedings, so 23 for -as applicable, shall be had before the court, and if the facts 24 warrant it, such person shall be ordered sent to the asylum. 1902.] Bills of Tax Commission. 59 11. When a county court shall have made any such order as 2 is mentioned in the preceding section, the clerk of such court 3 shall transmit a certified copy of the same forthwith to the su- 4 perintendent of the asylum, who shall at once notify the clerk 5 whether there is room in the asylum for such person. When it 6 is ascertained that there is room for him, he shall be sent at once 7 to the asylum. He shall, however, not be received into such asy- 8 lum until he has been examined by the superintendent, one of 9 the directors, and such of the assistant superintendents, if any, 10 as may be called into consultation, and found by them to be a 11 proper subject to be received. The cost of taking or sending 12 such person to the asylum and his return to the county, in case 13 he is not received, shall be paid by the county court, but in no 14 case shall more than two dollars a day for the time necessarily 15 taken in going to and returning from such asylum be paid, in 16 addition to actual necessary expenditures on the trip in any such 17 case. 12. The superintendent shall keep a roll or list of all patients 2 in the asylum, showing as to each, the name, age, disability or 3 affliction from which he is suffering, the time admitted, the 4 county from which he came or was sent, and the time during the 5 preceding year he was in the asylum. The clerk of the county 6 court of any county having patients in such asylum shall keep 7 a like list. The expense of the maintenance and care of such 8 patients in the asylum shall be paid respectively by the counties 9 from which they come, except such as are transferred from the 10 hospitals for the insane, and on account of any such patients 11 so transferred, the county shall pay one hundred dollars a year, 12 or at that rate for part of a year, for each year, or part of a 13 year, any such patient is in the asylum, to be ascertained and 14 paid or accounted for as in the case of inmates of the hospitals 15 for the insane. At every levy term of a county court it shall 16 estimate for and' levy a sufficient amount to meet all such ex- 17 penses. On or before the tenth day of January of each year, 18 the superintendent shall make out and certify to the county 19 court of each county a list of all patients in the asylum from the 20 county not sent from the hospitals for the insane, showing as to 21 eaeh of such patients the facts required to be shown on the list 22 to be kept by such superintendent, with the amount charged for 23 each patient and the total amount charged for all, which shall 24 be a bill in favor of the board of directors against the county 25 which shall be paid by an order in favor of the board of direc- 26 tors on the county treasury as other claims against the county 27 are paid. Relations of any inmate of the asylum shall be lia- 28 ble to the county court to the same degree and in the same order 29 when of sufficient means for the amount paid for the mainten- 30 ance and treatment of such inmate as provided for the support 31 of the poor by section fourteen of chapter forty-six of the Code. 32 If the county court fail to pay such bill the board of directors 3"3 may apply to the circuit court of the county for a mandamus 60 Bills of Tax Commission. [W. Va. 34 to require the county court to provide for and pay the same, 35 or may proceed by any other appropriate remedy to recover it. 36 The auditor may also by any like proceeding in the name of the 37 state enforce the payment of any amount required by this act 38 to be paid into the state treasury by any county. 13. Any resident of this state belonging to any class of af- . 2 flicted persons hereinbefore enumerated and able to pay the cost 3 of his maintenance and treatment, may be received into the asy- 4 lum, upon examination as in other cases, upon such terms and 5 conditions as to payment for maintenance and treatment, and 6 upon such security for such payment as the board of directors 7 may prescribe. 14. Epileptics and idiots, if any, in either hospital for the 2 insane, may be transferred to the asylum when, and as agreed 3 upon, by the two boards of directors of the respective institu- 4 tions. 15. There shall be in said asylum separate wards for male 2 and female patients, as well as for white and black patients. 16. Whenever it shall appear to the board of directors that 2 any patient in the asylum has recovered from his disability, or 3 will not submit to the rules of government in said asylum, it 4 shall be the duty of said board to discharge ' such patient, and 5 in the case last mentioned, shall return him to the care of the 6 county from whence he was sent to the asylum. 17. The compensation of physicians and witnesses employed 2 in the examination made by the county court, upon the applica- 3 tion of a patient seeking admission to said' asylum, shall be such 4 as may be prescribed by the county court holding such examina- 5 tion and paid out of the county treasury. 18. The members of the board shall each be allowed as com- 2 pensation for his services four dollars a day for each day necea- 3 sarily employed, and the amount necessarily and actually ex- 4 pended by him in traveling to and from the asylum to attend 5 meetings of the board. 19. If any director of said asylum, clerk of a court or other 2 officer, shall fail to perform any duty required of him in this act, 3 or shall offend against any prohibition contained herein, he shall 4 forfeit not less than fifty nor more than one hundred dollars. 2. Chapters fifty-four and fifty-five of the acts of the legis- 2 lature of nineteen hundred and one, and all other acts, or parts 3 of acts, coming within the purview of this act and inconsistent 4 therewith, are hereby repealed. 1902.] Bills op Tax Commission. 61 DRAFT B I I. A BILL amending sections eighteen, nineteen, twenty, twenty-one, twenty-two, twenty-three, twenty-four, twenty -five, twenty-six, thirty-four, thirty-five and thirty-nine of chapter sixty-three of the Code, relating to marriages, births and deaths, and re- pealing sections thirty, thirty-one thirty-two and thirty-three of said chapter. Be it enacted by the Legislature of West Virginia : 1. Sections eighteen, nineteen, twenty, twenty-one, twenty- 2 two, twenty-three, twenty-four, twenty-five, twenty-sii, thirty- 3 four, thirty-five and thirty-nine of chapter sixty-three of the 4 Code, relating to marriages, births and deaths are hereby amend- 5 ed and re-enacted so as to read as follows : 18. Every physician and accoucheur shall register his name 2 and post-office address with the clerk of the county court of the 3 county in which he resides, and with the clerk of the county 4 court of every other county in which he intends to practice. 5 Such clerk shall keep a separate book in which shall be regis- 6 tered the names and post-office addresses of physicians and 1 ac- 7 coucheurs, which book shall always be open to inspection with- 8 out fee. Every physician and accoucheur shall report every 9 birth and death which may come under his supervision to the 10 clerk of the county court of the county in which it may happen. 11 stating in case of a birth the time and place, the name of the 12 child if it have one, and the names of the parents, in case of a 13 death, the time and place, the name of the decedent and the 14 cause of death, and in either case such additional facts as may be 15 required by the board of health, which report shall be made 16 upon a blank form to be prepared by the board as hereinafter 17 provided, and in accordance with such instructions as may be 18 given by it. 19. If at any birth or death no physician or accoucheur be 2 present, such birth or death shall within thirty days thereafter 3 be reported to the clerk of the county court of the county in 4 which it took place, by the oldest resident member of the family, 5 or if none, by the householder at whose residence it took place. 6 Such report shall state the same facts as are required by the pre- 7 ceding section and shall be made upon the. form and in accord- 8 ance with the instructions therein mentioned. 20. Every coroner and undertaker shall within thirty days 2 thereafter report every death coming within his cognizance to 3 the clerk of the county court of the county wherein such death 4 took place, which report shall state the same facts required by 5 section eighteen, and shall be made upon the form and in ac- 6 cordance with the instructions therein mentioned. 21. Every person making a report under the provisions of 2 sections eighteen, nineteen and twenty shall for every such report 62 Bills of Tax Commission. [W. Va. 3 receive the sum of twenty-five cents to be paid out of the county 4 treasury. 22. The clerk of the county court shall enter upon record a 2 full abstract of the contents of said reports of births in his said 3 register of births setting forth in convenient tabular form all 4 the facts shown by said reports, and making an alphabetical 5 index of the names of children born or when they have no 6 names, of the names of the parents. 23. He shall in like manner record a full abstract of the con- 2 tents of said reports of deaths in his said register of deaths, set- 3 ting forth in convenient tabular form the facts shown by said 4 reports, and making an alphabetical ind'ex of the names of the 5 deceased. 24. The clerk of the county court shall file and preserve in 2 his office the reports made to him as aforesaid. On or before 3 the first day of February in every year he shall make and fur- 4 nish to the assessor of his county a copy of the indexes made by 5 him of the, marriage, births and deaths which took place during 6 the year which ended with the thirty-first day of December pre- 7 vious. The assessor shall make inquiry of all persons assessed 8 by him, and 1 shall ascertain whether any marriage, births or 9 deaths took place within his county for that year which do not 10 appear in said indexes. And if he ascertain any such he shall 11 report them to the clerk of the county court before the first day 12 of August, making such reports upon the appropriate forms 13 prepared by the state board of health, and in accordance with 14 its instructions. Any person requested by the assessor to give 15 information under this section who shall refuse to do so shall 16 forfeit ten dollars. For every such report the assessor shall be 17 entitled to a fee of twenty-five cents to be paid out of the county 18 treasury. The clerk of the county court shall enter upon his 19 appropriate register for the preceding year a full abstract of 20 the contents of the reports made by the assessor and shall make 21 the proper corrections in his tabular statements and alphabetical 22 indexes. 25. On or before the first day of March in each year, the 2 clerk of every county court shall transmit to the registrar of 3 vital statistics a copy of his register of marriages, and so much 4 of his record taken at the time of issuing such licenses as is not 5 contained in his. said register of marriages which was taken 6 by him within the next year preceding the thirty-first day of 7 December, distinguishing, by appropriate columns or notes, 8 the licenses issued on which the minister's certificates of mar- 9 riage have not been returned, and the licenses containing such 10 certificate. He shall also, on or before the first day of Septem- 11 ber in each year, transmit to the registrar of vital statistics a 12 copy of his register of births and register of deaths happening 13 within said year, ending the thirty-first day of December next 14 preceding. For the failure to perform any duty required by 1902.1 Bills of Tax Commission. 68 15 this section, such clerk so failing shall forfeit not less than ten 16 or more than one hundred dollars. 26. Such copies shall be filed and preserved in the office of 2 the registrar of vital statistics, and from, said registrar shall 3 prepare an abstract annually of marriages, births and deaths in 4 each county, and make a report upon such registration once in 5 every period of two years to be laid before the legislature. 34. If any assessor fail to procure any information respecting 2 a marriage, birth or death, which he is by this chapter author- 3 ized or required to procure, and which he can procure he shall 4 forfeit every failure to record the information acquired by him 5 respecting a marriage, birth or death according to this chapter, 6 forfeit ten dollars. 35. If any person required by the provisions of sections 2 eighteen, nineteen or twenty of this chapter to register his name 3 and address or to make a report to the clerk of the county court 4 within a specified time fail' to do so, he shall forfeit ten dollars. 39. The state board of health shall prepare such forms and 2 intructions as they deem proper for carrying out the provisions 3 of this chapter, and the registrar of vital statistics shall furnish 4 such forms and' instructions to the clerks of the county courts, 5 whose duty it shall be to furnish them to such persons as are 6 herein required to make reports, but such registrar shall not 7 furnish to the clerks of the county courts printed blanks for 8 marriage licenses. 2. Sections thirty, thirty-one, thirty-two and thirty-three of 2 chapter sixty-three of the Code are hereby repealed. DRAFT B 12. A BILL amending sections thirteen, fourteen and twenty-three of chapter one hundred and fifty of the Code, relating to offenses against the public health ,and repealing sections twenty-four, twenty-five, twenty-six, twenty-seven, twenty-eight and twen- ty-nine of the said chapter. Be it enacted by the Legislature of West Virginia : 1. Sections thirteen, fourteen and twenty-three of chapter 2 one hundred and fifty of the Code, relating to offenses against 3 the public health, are hereby amended and re-enacted so as to 4 read as follows: 13. The word "physician" as used in this chapter shall be 2 taken to include every person who 3 (a) shall publicly profess to be a physician or surgeon ; or 4 (b) shall append to his name the letters M. D. ; or 5 (c) being an apothecary or pharmacist shall prescribe for 6 the sick; or 7 (d) for compensation shall prescribe for the sick, or carry on 8 any method of healing, Or of treatment of the sick ; or 64 Bills of Tax Commission. [W. Va. 9 (e) shall habitually or for compensation practice obstetrics 10 or act as accoucheur; 11 but said word "physician" shall not be taken to include a 12 commissioned officer in the army or navy or marine hospital 13 service of the United States. 14. Any itinerant who shall desire to practice as a physician 2 in this state, or to sell any medicine, drug, nostrum, ointment 3 or appliance or article of any kind intended for the treatment 4 of disease or injuries, or who shall by writing, printing, speech 5 or otherwise publicly profess to cure or treat the diseases, in- 6 juries or deformities of others by any medicine, drug, nostrum, 7 ointment, appliance, article, manipulation, science prayer treat- 8 ment or other expedient shall before doing so obtain a license 9 for such time as he may desire not extending beyond the end of 10 the current license year and pay a tax thereon of fifty dollars 11 for each month or fraction of a month such license may run, 12 which license and tax shall be governed in all respects by chapter 13 thirty-two of this code. Any person who shall without such li- 14 cense and the payment of such tax do any of the things in this 15 section mentioned shall be guilty of a misdemeanor and shall be 16 fined not less than one hundred nor more than five hundred dol- 17 lars. 23. The state board of health shall have supervision of the 2 registration of marriages, births and deaths in the state as pro- 3 vided in this code and shall prepare such forms and recommend 4 such legislation as shall be deemed necessary for obtaining com- 5 plete and thorough vital and mortuary statistics of the state. 6 The secretary of the board shall be registrar of vital statistics, 7 and with his report as secretary shall make and publish a report 8 of the vital statistics of the state. For his services as registrar 9 he shall receive a salary not exceeding five hundred dollars per 10 annum to be fixed by the board of health and paid out of the 11 funds provided for it. 2. Sections twenty-four, twenty-five, twenty-six, twenty- 2 seven, twenty-eight and twenty-nine of said chapter one hun- 3 dred and fifty are hereby repealed. DRAFT C. A BILL to amend and re-enact chapter twenty-nine of the Code of West Virginia, relating to the assessment of taxes, and also to create the office of State Tax Commissioner. Be it enacted by the legislature of West Virginia: 1. That chapter twenty-nine of the Code be and the same is 2 hereby amended and re-enacted so as to read as follows: CHAPTER XXIX. STATE TAX COMMISSIONER— HIS POWER AND DUTIES. 1. The office of State Tax Commissioner is hereby created. 1902.] Bills op Tax Commission. 65 2 The governor, by and with the advice and consent of the senate, 3 shall appoint as state tax commissioner some citizen of this state 4 entitled to vote, whose term of office shall begin at the date of 5 appointment and shall continue during the term for which the 6 governor making the appointment shall have been elected, and 7 until the successor of such commissioner is» appointed and qual- 8 ified, unless he be sooner removed. The person so appointed 9 shall make the oath or affirmation prescribed by section five of 10 article four, of the constitution, and such oath shall be certi- 11 fied by the person who administers the same and shall be filed 12 in the office of the secretary of state. He shall give bond with 13 good security, to be approved by the governor, in the penalty of 14 five thousand dollars, and such bond shall also be filed in the 15 office of the secretary of state. The governor may remove such 16 officer in case of incompetence, neglect of duty, gross immor- 17 aiity or malfeasance in office, and in case of a vacancy, whether 18 occurring by reason of removal or otherwise, may declare the 19 office vacant and fill the same by appointment for the unex- 20 pired term. The salary of the state tax commissioner shall be 21 three thousand dollars a year. He shall be repaid his actual dis- 22 bursements for traveling expenses, not exceeding one thousand 23 dollars in any one year, an itemized account of which shall be 24 filed with the auditor, to be audited by him before payment 25 thereof.. He shall be provided with an office in the capitol and 26 with such furniture and clerical assistance as shall be neces- 27 sary. 2. It shall be the duty of the state tax commissioner to see- 2 that the laws concerning the assessment and collection of all 3 taxes and levies, whether of the state or of any county, dis- 4 trict or municipal corporation thereof, are faithfully enforced. 5 To this end he shall, under the direction of the auditor, prepare 6 all proper forms, books and instructions for the use and guid- 7 ance of assessors, and shall perform all such other duties as may 8 be required by law. He shall from time to time visit the several 9 counties and municipal corporations of the state; shall inspect 10 the work of the several assessors and collecting officers, among 11 whom are included commissioners of school lands, and shall 12 confer with them respecting such work for the future. In such 13 conference, or by writing or otherwise, he may inquire into the 14 proceedings of any such officer, make to him such suggestions 15 respecting the discharge of his duty as may seem proper, and 16 give such information and require such action as will tend to 17 produce full and just assessments throughout the state and 18 the diligent collection of all taxes and levies including license 19 and collateral inheritance taxes and of fines. Upon the appli- 20 cation of any officer concerned with the assessment or collec- 21 tion of taxes, he shall as to any m,atter specified by such officer, 22 make like suggestions and give like information. In case of' 23 the failure of any assessing or collecting officer in the discharge 24 of any duty imposed upon him by law, the said tax commissioner- 66 Bills of Tax Commission. [W. Va. 25 shall proceed to enforce such penalty as may be provided by 26 law, including in any proper case the removal of such officer, 27 and to that end he is authorized to appear before any court or 28 tribunal having jurisdiction. He may cause any violations of 29 laws respecting the assessment or collection of taxes to be pros- 30 ecuted. He may. also be heard before any court, council or tri- 31 bunal in any proceeding in which an abatement of taxes is 32 sought. 3. The state tax commissioner shall be a member of the 2 board of public works, which shall hereafter consist of six mem- 3 bers, and he shall give such assistance to the said board as it 4 or the governor may direct, in making any assessment to be made 5 by it. In case of an appeal to any court from any assessment 6 made by the said board, the state tax commissioner shall appear 7 before any court and protect the interest of the state and of 8 any county, district or municipal corporation which may be in- 9 terested. He shall perform such duties relating to the insurance 10 of public buildings and other property of the state as may be 11 required by the governor, and he shall, upon the request of the 12 auditor or treasurer, assist such officer in any matters relat- 13 ing to the revenues of the state. 4. In every case in which the state tax commissioner may 2 appear the prosecuting attorney of the county in which the 3 case is pending shall give his assistance, without additional 4 compensation. 5. The state tax commissioner shall make a report in writ- 2 ing to the governor biennially, on or before the first day of 3 October next preceding the regular session of the legislature, 4 and at such other times as the governor may require, in which he 5 shall show his official transactions during the period not cov- 6 ered by any preceding report; shall give information respecting 7 the operation of the tax laws throughout the state ; shall recom- 8 mend such changes in the laws concerning the assessment and 9 collection of taxes and kindred subjects as he may think ought 10 to be made, and shall report upon any special matter which may 11 be referred to him by the governor or auditor. His report, or 12 so much thereof as the governor shall order, shall be printed 13 and communicated to the legislature, and be distributed as other 14 like reports are distributed. 6. Each county in the state shall constitute one assess- 2 ment district, and shall elect one assessor, whose term of office 3 shall be four years. He shall be ineligible to re-election until 4 the expiration of four years next after the term for which he 5 was elected. No person shall be eligible to the office of assess- 6 or who is not a resident of the county and a freeholder therein 7 at the time of his election. 7. In every county whose population, as shown by the last 2 census next preceding the election of an assessor, does not 3 exceed twenty thousand, there shall be appointed one assistant 4 assessor; in every county whose population is thus shown to 1902.] Bills of Tax Commission. 67 5 exceed twenty thousand and not to exceed thirty thousand there 6 shall be appointed two assistant assessors, and in every county 7 whose population is thus shown to exceed thirty thousand there 8 shall be appointed three assistant assessors. Each of said as- 9 sistant assessors shall be a freeholder and a resident of the 10 county in which he is appointed. 8. The assistant assessors shall be appointed by the as- 2 sessor with the advice and consent of the county courts of the 3 counties for which they are to be appointed. Not more than 4 one assistant shall be appointed from any magisterial district, 5 nor shall an assistant be appointed from the same magisterial 6 district in which the assessor resides. They shall be appointed 7 for the same term as that for which the assessor was elected and 8 shall be subject to removal by the assessor, or by the county 9 court. They shall take the same oath of office prescribed for 10 the assessor. Vacancies occurring from any cause in the office 11 of an assistant assessor shall be filled in the same manner pro- 12 vided for the appointment to full terms of office, and shall be 13 for the unexpired term made vacant. 9. The assessor, after consulting with his assistants, shall 2 apportion the work of assessing property for the purposes of 3 taxation among his assistants and himself as nearly equal as 4 possible according to magisterial districts, and may from year 5 to year make such changes in the apportionment of work as to 6 him may seem proper; but no magisterial district shall be di- 7 vided in such apportionment between any two assistants, or be- 8 tween the assessor and any one of his assistants; nor shall any 9 change in the apportionment of work be made after the labor of 10 assessing has been begun, until the expiration of that particu- 11 lar year. 10. After January 1, 1905, it shall be the duty of the county 2 courts of the different counties of the state to fix the annual 3 compensation to be paid to the assessors, within the following 4 limits, viz : in counties not exceeding twenty thousand in popu- 5 lation the annual compensation of the assessor shall be fixed at 6 not less than four hundred dollars nor more than seven hundred 7 dollars; in counties whose population exceeds twenty thousand 8 and does not exceed thirty thousand it shall be fixed at not less 9 than seven hundred dollars nor more than one thousand dollars, 10 and in counties whose population exceeds thirty thousand it 11 shall be fixed at not less than one thousand dollars nor more 12 than two thousand dollars. 13 All of the assistant assessors shall receive the same compen- 14 sation in all the counties of the state which is hereby fixed at 15 two hundred dollars per annum. The compensation of the as- 16 sessor and his assistants shall be provided for and paid out of 17 the county treasury. 11. The authority and duty of the assessor so elected shall 2 extend to the limits of his county. 12. All property both real and personal in any county, ex- 68 Bills of Tax Commission. [W. Va. 2 eept as herein otherwise expressly provided, shall be assessed 3 as of the first day of January of each year at its true and act- 4 ual value ; that is to say, at the price for which such property 5 would sell if voluntarily offered for sale by the owner thereof 6 upon such terms as such property, the value of which is sought 7 to be ascertained, is usually sold, and not the price which might 8 be realized if such property were sold at a forced sale. In case 9 any property has been sold within the year next preceding the 10 first day of January, the price at which it sold, if known, shall 11 be taken as the actual value thereof. 13. It shall be the duty of the assessor and his assistants 2 to furnish to each taxpayer in their respective magisterial dis- 3 tricts in the month of January, and at least five days before 4 said taxpayer is called upon to make a list of his property, the 5 proper blanks on which his property shall be listed. The mail- C ing of said list addressed to the taxpayer at his nearest post 7 office shall be a sufficient compliance with this provision. 8 Provided, also, that the failure of any taxpayer to receive such 9 blank shall in no case excuse him from making a list of his 10 property when called on, or exempt him from taxation. 14. Between the first day of January and the first day of 2 May, each assessor and assistant shall call upon every person in 3 the territory appointed to such assessor and assistant, who is 4 liable to asessment, and thereupon such person shall furnish to 5 said assessor, or his assistant, a full and correct description 6 of all of the real and personal property of which he was the 7 owner on the first day of January of the current year, fixing 8 what he deems to be the true and actual value of each item of 9 property, both real and personal, for the guidance of the asses- 10 sor, who shall finally settle and determine the actual value of 11 each item of such property by the rule prescribed in section 12 twelve of this chapter. Such person shall also, at the same 13 time, make separate, full and true statements, in like manner 14 and upon similar blanks to be furnished him, distinctly setting 15 forth in each a correct description of all the property, real 16 and personal, held, possessed, or controlled by him as executor, 17 administrator, guardian, trustee, receiver, agent, partner, attor- 18 ney, president or accounting officer of a corporation, consignee, 19 pawnbroker, or in any representative or fiduciary character, and 20 he shall fix what he deems the true and actual value thereof to 21 each item of such property, which valuation shall be subject to 22 revision and change by the assessor in like manner as property 23 owned by such person in his own right. Provided, however, 24 that no person shall be compelled to furnish the list mentioned 25 in this section sooner than the first day of February of the cur- 26 rent year. POEM OP OATH PRESCRIBED. 15. The assessor and his assistants are empowered to ad- 2 minister oaths in all matters pertaining to his official business, 1902.] Bills of Tax Commission. 69 3 and every such list provided to be made out by the next pre- 4 ceding section shall be sworn to, or affirmed, by the person 5 making the same before it shall be received by the assessor or 6 any of his assistants. The form of such oath or affirmation, 7 when made by the person owning the property (and the oath, or 8 affirmation, of the owner of the property shall be required in 9 all cases where it is practicable, instead of the oath or affirma- 10 tion of his agent, or manager), shall be substantially as fol- 11 lows, to-wit: 12 State of "West Virginia, County of , ss. : 13 I, , do solemnly swear, (or affirm) ) that, to the best of 14 my knowledge, information and belief, the foregoing statement 15 contains a true, full and correct list of all property, real and 16 personal, owned by me on the first day of January last; that 17 where I have been unable to exhibit any class of property to 18 the assessor, or to his assistants, such property has been fully 19 and fairly described to him and its true condition represented; 20 that I have in no case sought to mislead the assessor, or his 21 assistants, as to the entire quantity, quality or value of the prop- 22 erty ; that I have reported all moneys and the value of all credits 23 and investments owned by me on the said day and liable to 24 taxation, except bonds of the United States and bonds of coun- 25 ties, districts and towns in this state and except stock in banks, 26 trust companies, and other incorporated companies whose prin- 27 cipal office, or chief place of business, is in this state, and whose 28 property is assessed in the name of such corporation; that since 29 the first day of January of last year I have not directly, or 30 indirectly, converted or exchanged any of my property tempor- 31 arily for the purpose of evading the assessment thereof for 32 taxes, into non-taxable property or securities of any kind; and 33 that I have, to the best of my knowledge and judgment, valued 34 the said property, both real and personal, at its true and actual 35 value on the first day of January, by which I mean the price that 36 could be obtained for said property at private and voluntary 37 sale and on such terms as are usually employed in the selling 38 of such property, and not the price which might be realized 39 at a forced or auction sale: So help me God. 40 41 Subscribed and sworn (or affirmed) to before me, this .... 42 day of , 19 . . . 43 , Assessor. 44 By , Assistant. ASSESSOR TO REVISE AND CORRECT LISTS. 16. The assistants shall perform their labors under the di- 2 rection and advice of the assessor. It shall be his duty to 3 examine and revise the lists of property taken by his assistants 4 and to see that the assessment is equal and uniform throughout 5 his county, and if in his opinion any property, real or personal, 6 on any of said lists is valued at more or less than its true and 70 Bills of Tax Commission. [W. Va. 7 actual value he shall correct the same by giving to such property 8 its true and actual value, to be ascertained according to the 9 rule prescribed in section seven of this chapter. If it should 10 appear that any property liable to taxation has been omitted 11 from any taxpayer's list, the assessor shall list and value the 12 same at its true and actual value. ASSESSORS AND ASSISTANTS TO HOLD MEETINGS, ETC. 17. There thall be held at least three meetings of the as- 2 sessor and his assistants between the first day of January 3 and the llrst day of May of the current year, at such time and 4 place as the assessor shall appoint, of which all of said assist- 5 ants shall have had due notice, for the purpose of procuring a 6 uniform valuation of property, both real and personal, through- 7 out the entire county, according to its true and actual value. 8 The first of said meetings shall be held not later than the fif- 9 teenth day of January; the second, not later than the thirty- 10 first day of March; and the third not later than the first day 11 of May, which last named meeting shall be held after the work 12 of listing property has been completed. At the third of said 13 meetings all the lists shall be thoroughly gone over and revised 14 and corrected, if found to be erroneous either in the amount of 15 property, real or personal, assessed to any person, firm or cor- 16 poration, or in the value given to any item or property by the 17 taxpayer, by placing on such list the omitted property and giv- 18 ing to it as well as to any property that has been listed but 19 which has been incorrectly valued, the true and actual value 20 thereof according to the rule prescribed in section twelve of 21 this chapter, and by omitting property improperly listed. The 22 clerk of the county court shall sit as an advisory member at the 23 third of said meetings. 18. The assessor and his assistants shall, together with 2 the clerk of the county court, sitting as an advisory member, 3 hold another meeting which shall be held at the county seat not 4 later than the fifteenth day of May, for the purpose of hearing 5 any complaints that may be made by any person whose property, 6 or any item thereof, has been given a greater value by the asses- 7 cor than that affixed to it bv the taxpayer or person listing the 8 property, and for hearing the complaint of any one who may 9 claim that the assessor has entered on his list and valued for tax- 10 tion property that does not exist, or if it exists, is not liable for 11 taxation, or that any property has been incorrectly described. 12 Every person, or his personal representative or agent who listed 13 and valued the property in the first instance, whose list has 14 been changed by increasing the aggregate valuation of the prop- 15 erty thereon, or by placing thereon additional property not listed 16 by him, and every person whose list has been made out by the 17 assessor as provided in section seventy-one, of this chapter, shall 18 be given at least ten days notice of said meeting and of the 19 particular changes that have been made in his tax li, t. Notice 1902.] Bills of Tax Commission. 71 20 addressed to such person at his nearest post office and mailed 21 ten days before said meeting shall be equivalent to personal 22 service. Notice of such meeting shall also be published for two 23 weeks prior thereto in some newspaper published in the county, 24 and if none be published therein, then in some newspaper of 25 general circulation in the county. The notice so to be published 26 shall state briefly the time and place of holding said meeting 27 and the general purpose thereof. The expense of such publica- 28 tion shall be provided for and paid out of the county levy. 29 If any person so notified shall fail to apply for relief at said 30 meeting, he shall be deemed to have waived his right to ask for 31 a reduction in his assessment list for the current year, and 32 shall not thereafter be permitted to question the correctness 33 of his list as finally fixed by the assessor. After hearing the 34 complaint and consulting with his assistants and the clerk of 35 the county court, the assessor, if he be of the opinion that any 36 error has been committed, shall correct the same, always giving 37 to any particular item of property its true and actual value 38 according to the rule prescribed in section twelve of this chapter. 39 If any taxpayer who applied at said meeting for relief is 40 dissatisfied with such decision, he shall have the right to ap- 41 ply for relief as provided in sections one hundred and twenty- 42 seven, one hundred and twenty-eight, one hundred and twenty- 43 nine and one hundred and thirty of this chapter. STATE TAX COMMISSIONER TO REPORT NEGLECT OF DUTY BY ASSESSORS. 19. The state tax commissioner shall communicate to the 2 circuit court and to the prosecuting attorney of the county any 3 instance of misconduct or neglect of official duty on the part 4 of anv assessor of such county, and any evidence of incompe- 5 tency of which he may be cognizant, and the court shall investi- 6 gate the same, and if the charges are true, such assessor shall 7 forfeit not less than ten nor more than one hundred dollars, and 8 the circuit court may remove him from office. AUDITOR TO FURNISH FORMS TO ASSESSORS. 20. The auditor, after consulting with the state tax com- 2 missioner, shall prepare and forward to the assessors such 3 printed forms for the personal property books and the land books, 4 and such lists of taxable subjects to be furnished by the assess- 5 ors to persons chargeable with taxes, as will procure a perfect 6 assessment of all persons and property, both real and personal, 7 in this state subject to taxation. The state tax commissioner 8 shall also, by letter or printed circular, give such instructions to 9 assessors respecting their duties as may seem to him judicious ; 10 and if any assessor fail to obey such instructions, so far as 11 they are not contrary to law, he shall forfeit not less than ten 12 nor more than one hundred dollars, and upon being convicted 13 a second time of a like offense, the circuit court of the county 14 shall remove him from office. 72 Bills of Tax Commission. [W. Va. BOOKS AND PAPERS OP HIS PREDECESSOR. 21. The assessor shall apply for the official hooks and 2 papers which his predecesor had, to the person in possession 3 of the same; and if such person fail or refuse to deliver them 4 he shall forfeit one hundred dollars. 22. The state tax commissioner, on being informed that 2 such official books and papers cannot be obtained, may author- 3 ize the assessor to procure substitutes therefor, or copies thereof, 4 and the person furnishing the same shall be paid such fee there- 5 for, out of the county treasury, as the county court may deem 6 reasonable. ASSESSORS TO MAKE OUT LAND BOOKS; CORRECTIONS THEREIN. 23. The land books for every county shall hereafter be made 2 out complete by the assessor of such county. In making the said 3 land book in each year he shall be governed, as far as is proper, 4 by the copy of the land books last made out in his county used 5 by the assessor therein making his assessments for the year, and 6 the entries made therein by him, and returned to him as re- 7 quired by this chapter. But he shall correct errors and mistakes 8 which he may discover in any such land books as to the names 9 of nersons properly chargeable with taxes on any tract or lot of 10 land enterer therein, and enter and charge the same with taxes 11 thereon to the person or persons properly chargeable therewith, 12 whether such correction be rendered necessary by the convey- 13 ance of such tract or lot by the person last charged with taxes 14 thereon or otherwise. He shall also correct all errors and mis- 15 takes he may find in such land books as to the distance and 16 bearing of any tract of land from the court house or in the local 17 description thereof, and all clerical errors of every sort which 18 he may find therein. Mistakes, errors and improper entries in 19 the land books after they are made out, corrected and certified 20 as provided in this chapter, shall be corrected in the manner 21 provided in sections one hundred and twenty-seven and one 22 hundred and twenty-eight of this ehapter. 24. The assessor in making out the land books shall correct 2 any and every mistake he may discover in the original land 3 books, or in the land books of any previous year, and if any 4 taxes have been omitted for a former year, he shall enter the 5 same, with lawful interest thereon, for collection. 25. When the assessor shall ascertain that p*ny land in his 2 county liable to taxation has been omitted from the land books 3 for a period of less than five years, he shall make an entry 4 thereof and of the name of the owner in the land book of the 5 year in which such omission was discovered, and shall assess 6 the same at its true and actual value according to the rule pre- 7 scribed in section twelve of this chapter, and shall charge 8 the same with all taxes chargeable against it together with in- 9 terest thereon for the years during which it was omitted from 1902.] Bills of Tax Commission. 73 10 the land book. Any assessor failing to make such entry shall 11 forfeit twenty dollars. CHANGE OF OWNERSHIP— GENERAL RULES RESPECTING. 26. Land which has been properly charged to one person 2 upon the land book for any assessment year, shall not after- 3 wards, within that assessment year, be transferred on such book 4 to another person. 27. If the owner of a tract or lot of land has derived title 2 thereto by several conveyances from the same person, or from 3 different persons, such tract or lot shall be entered and charged 4 with taxes on the land book as a whole, and not in different 5 parcels. 28. The clerk of the county court shall annually, in the same 2 month, make out a list of all lands, if any, lying in another 3 county devised by wills recorded in his office and not before re- 4 ported to the proper officer, stating in such list the date of the 5 will in each case, when admitted to record, the names of the de- 6 visor and devisee and description of the land devised. 29. Every list mentioned in the preceding section shall be 2 delivered or transmitted by mail by the officer making it, to the 3 assessor of the county or counties where the said lands are sit- 4 uated, within the said month of January. 30. The secretary of state shall annually, in the month of 2 January, make out and forward to the assessor of each county, 3 an abstract of all grants issued by the state for land lying in 4 such county, not previously reported for assessment. CLERK TO FURNISH ASSESSOR CERTIFIED LISTS OF DEEDS, ETC. 31. The clerk of the county court shall annually, not later 2 than the first day of February, make out a certified list and 3 deliver the same to the assessor, showing all the transfers of 4 title to land made in his county prior to the first day of Janu- 5 ary of the current year. Said list shall show whether the trans- 6 fer was made by will or by deed of conveyance, or by judg- 7 ment or deeree, the name of the devisor and devisees, the names 8 of the grantors and grantees and the names of the parties in 9 favor of and against whom said judgment or decree was ren- 10 dered, with the title of the cause, the nature of the estate trans- 11 f erred, the character of interest in the land conveyed, the quan- 12 tity and location of the land or interest transferred, and if 13 part of a tract, of what tract it was a part when the whole tract 14 was transferred. From the list thus furnished the assessor shall 15 make 'the necessary changes in the land book for the current 16 year and shall value each tract of land, or interest therein, so 17 transferred at its true and actual value according to the rule 18 established in section twelve of this chapter. 32. If any officer fail to perform any duty required of him 2 by the five preceding sections, he shall forfeit not less than ten 3 nor more than fifty dollars for every such failure. 74 Bills of Tax Commission. [W. Va. 33. Any person interested may procure at his own cost a 2 certified copy or statement of any deed, judgment, decree or 3 grant, and deliver the same to the assessor of the county, and 4 the assessor may examine the original deeds or the records of 5 his or any other county to ascertain to whom any parcel of land 6 is properly chargeable, or its description or quantity. CHANGE OF OWNERSHIP— HOW ENTEEED BY ASSESSOR. 34. Such changes as happen in the county shall be noted by 2 the assessor thereof in the land books a follows : 35. The assessor shall enter in the land book all lands ap- 2 pearing by the abstract of the secretary of state to have been 3 granted and not previously entered therein, and shall assess 4 the value thereof, giving to it its true and actual value accord- 5 ing to the rule prescribed in section twelve of this chapter. If 6 he shall fail to enter and assess any gTant mentioned in said ab- 7 stract in the land! book next made out by him after the abstract 8 shall have been received he shall forfeit twenty dollars. REAL ESTATE PURCHASED JBY STATE TO BE KEPT ON BOOKS. 36. Real estate purchased for the' State at a sale for taxes 2 shall not be omitted from the land book, but no taxes shall be 3 assessed thereon while the same remains the property of the 4 state. The assessor shall note on the land book opposite the 5 name of the former owner the time when the same was so pur- 6 chased by the state, and shall continue said memorandum in 7 the land books for succeeding years and until the said real 8 estate is redeemed, or until it is otherwise disposed of by the 9 state. The auditor shall also keep a register of said purchase. 10 When the real estate so purchased appears to have been redeemed, 11 the assessor shall note the fact in the land book for the year in 12 which the redemption was made and shall value the same at its 13 true and actual value according to the rule prescribed in section 14 twelve of this chapter, and taxes shall thereafter be assessed 15 against the same. The auditor shall in the month of January 16 in each year, certify to the assessor a list of such lands in his 17 county as have been so redeemed within the preceding year. 18 When real estate is sold to an individual for taxes, the assessor 19 shall continue the same upon the land book in the name of 20 the former owner until the purchaser obtains a deed therefor. 21 He shall then enter the same so purchased in the name of the 22 purchaser and shall value the same at its true and actual value 23 according to the rule prescribed for the valuing of other lands. 37. The lands specified in the lists, copies, deeds, records, ab- 2 stracts and statements mentioned in the twenty-seventh, twenty- 3 eighth, thirtieth, thirty-first and thirty-third sections of this 4 chapter, shall be transferred by the assessor in the land book to 5 the persons who appear thereby to be the owners thereof. 1902.] Bills of Tax Commission. 75 assessors to furnish statements to boards of education and town clerks. 38. The assessor shall annually, not later than the twentieth 2 day of May, furnish the recorder or clerk of the city or town 3 council of every incorporated city and town in his county, and 4 also to the secretaries of the various boards of education of his 5 county, a certified statement showing, in separate amounts, the 6 aggregate value of all the personal property and the aggregate 7 value of all the real estate situated in said town or city, as as- 8 certained by him for the current year. The statement so fur- 9 nished by the assessor shall be taken by the council of said city 10 or town as the true and actual valuation of all the property 11 situated therein and liable to taxation for municipal purposes. 12 Upon receiving said statement the recorder or clerk of the 13 council, shall immediately present the same to the said council 14 at a meeting to be held not later than the twenty-fifth of May 15 for the purpose of determining the rate of levy for municipal 16 purposes for the current year ; and as soon as the rate shall have 17 been determined upon, the recorder, or secretary of the council, 18 shall furnish the assessor a certified copy of the order of said 19 city or town council fixing the rate of tax, and the assessor 20 shall thereupon extend the tax against the property situated 21 in said city or town in the land book and the personal property 22 book of his county, in separate columns in said books, which 23 columns shall be headed with the words "Town, or City, Tax 24 for the Town, or city, of " MINERAL AND TIMBER— HOW ASSESSED. 39. When a tract of land becomes the property of different 2 owners in several parcels, or when one person becomes the 3 owner of the surface and another of any minerals under the 4 same or of the timber alone on said land, the assessor shall with- 5 out regard to the former assessment of the whole, assess the 6 respective interests separately to the individual owners thereof, 7 giving to each of said interests its true and actual value accord- 8 ing to the rule prescribed in section twelve of this chapter. LANDS OF DECEASED FERSONS. 40. When the owner dies intestate, his undivided real estate 2 may be listed to his heirs without designating any of them by 3 name until they shall give notice to the assessor of the division 4 of the same, the names of the several heirs, and the parcels al- 5 lotted to each; and each heir shall be liable for the whole tax 6 assessed upon such land while it is so listed; but when he pays 7 the same he may recover of the others their proper proportion 8 of the amount so paid, and the proportion thereof for which such 9 other or others as are liable shall be a lien on the interests owned 10 by him or them in such lands ; and such liens, when the amount 11 so paid exceeds twenty dollars in all, may be enforced in a court 76 Bills of Tax Commission. [W. Va ; 12 of equity. "Where the owner has devised the lands, or a free- 13 hold estate therein absolutely, the assessor shall charge such 14 land to the devisee. If under the will the land is to be sold, it 15 shall be charged to the decedent's estate, and the assets in the 16 hands of the personal representative shall be liable for the taxes 17 until a sale and conveyance thereof be made. HOW OLD AND NEW BUILDINGS AEE TO BE ASSESSED. 41. Land and the buildings or structures erected thereon shall 2 be assessed separately, and the value of each entered in separate 3 columns in the land books. Land, except town lots, shall be 4 valued by the acre, and town lots shall be designated by the 5 number of the lot and the name of the street on which it fronts, 6 provided the lots be numbered and the streets of the town be de- 7 signated by name. They shall also be designated by giving their 8 width and length in feet. A part of a lot shall be further de- 9 scribed by giving its direction from the other portion of the 10 lot. Every assessor shall in each year assess and enter in the 11 land book of his county the value of any old building omitted 12 for one or more years, and of any .addition or improvement to 13 a building, and of any building newly erected, not theretofore 14 assessed, if the same be of the value of one hundred dollars or 15 more. Such building, whether new or old, and such addition 16 or improvement shall be valued at their true and actual value 17 according to the rule prescribed in section twelve of this chap- 18 ter. And when it is an old building, omitted for one or more 19 years, the taxes for former years shall be charged with lawful 20 interest thereon for the omitted years. 42. No new building, addition or improvement shall be as- 2 sessed until it is so far finished as to be fit for use. For any 3 failure on the part of the assessor to comply with this or any 4 of the three preceding sections he shall forfeit fifty dollars. MACHINERY AND PIXTUEES— HOW ASSESSED. 43. In assessing the value of buildings or structures, the as- 2 sessor shall ascertain the value of all machinery and fixtures 3 attached thereto, and include the same in the value of the build- 4 ings charged to the owner thereof; and the valuation of such 5 machinery or fixtures shall be thereafter increased or reduced 6 according as they may have increased or decreased in actual 7 value. LANDS LYING PARTLY IN ONE COUNTY AND PARTLY IN ANOTHER. 44. Every tract of land of one thousand acres -or less, lying 2 partly in one county and partly in another, shall be entered for 3 taxation on the land book of the county where the greater part 4 thereof in value lies ; but the entry thereof and payment of taxes 5 thereon in any county where any part thereof is situated, shall, 1902.] Bills of Tax Commission. 77 6 for the time during which the same is so entered and paid, be a 7 discharge of the whole of the taxes and levies charged and 8 chargeable thereon. When new buildings are erected of the 9 value of one hundred dollars or more, upon that part of such 10 tract lying out of the county in which it is assessed, the as- 11 sessor on whose book it is entered shall assess the same and 12 add the true and actual value thereof as in other oases. Every 13 tract of land of more than one thousand acres lying in two or 14 more counties, shall for the purposes of taxation, be entered and 15 charged with all taxes in each magisterial district of the several 16 counties in which any part of it is, to the extent, as near as 17 may be, that the same lies in such district. When any such 18 tract of more than one thousand acres is thus assessed partly 19 in one county and partly in another, the several assessors of 20 the respective counties shall value the part lying in his county 21 without regard to the value of the whole tract, and he shall as- 22 certain its value as in other cases according to the rule pre- 23 scribed in section twelve of this chapter. It shall be the duty 24 of the assessor of the county in which the whole of any such 25 tract is charged with taxes to strike such charge from the land 26 book of such county, and to enter so much of said tract as lies 27 in his county and charge the same with county and district 28 taxes on the land book in each magisterial district in his county 29 where any part of such tract may be. The assessor of the county 30 in which the remaining portion of such tract lies shall likewise 31 enter and charge with taxes the portion of said tract in his 32 county. Any person aggrieved by any such entry and charge 33 may apply to the county court for relief, as in other" cases. 45. When land lying partly in one county and partly in an- 2 other has been assessed in one of said counties only, if the owner 3 convey that portion, or any part thereof, lying in the county 4 wherein the name is not assessed the assessor in said county 5 shall enter the part so conveyed in the land book of his county, 6 and shall assess it to its owner at its true and actual value ac- 7 cording 1 to the rule prescribed in section twelve of this chapter. 8 And the assessor of the county in which the whole of said 9 land has been previously assessed shall deduct the part so con- 10 veyed and assess the remainder according to its true and actual 11 value. 46. In like manner, when a tract or lot of land lies in two 2 districts, and the owner conveys an/ portion thereof situated in 3 a district wherein such land was not assessed, the part so con- 4 veyed shall be thereafter entered in the proper district and the 5 true and actual value thereof ascertained as in other cases ac- 6 cording to the rule prescribed in section twelve of this chapter, 7 and the quantity thereof shall be deducted from the entire tract 8 or lot as it was before entered. 47. The assessor and his assistants shall annually, when 2 listing and assessing personal and real property, make diligent 78 Bills of Tax Commission. [W. Va. 3 enquiry of every resident land owner, and of the resident agents 4 of non-resident land owners, as to the number of acres of land 5 owned by them, the number of acres in each tract, and the num- 6 ber of town lots owned by them, and the value per acre of each 7 tract and the local description thereof, and the value and loca- 8 tion of the town lots. They shall also enquire of said owners or 9 agents whether the entries charged against them in the land 10 books of the previous year are correct, whether any part thereof 11 ought to be transferred to any other person, and if so to whom, 12 and the nature of the evidence to authorize such transfer; also, 13 whether any other land in the county ought to be charged to i4 such resident or non-resident, and whether the description given 15 to any tract of land or town lot in the book of the previous year 16 is incorrectly given. It shall be the duty of such owners and 17 agents to answer all of said inquiries on oath. The assessor 18 shall provide for himself and for each one of his assistants 19 a copy of so much of the land book of the previous year as con- 20 tains a list of the land in the magisterial districts, severally 21 apportioned to them under the provisions of section nine of this 22 chapter, and they shall note in said copies such changes and 23 corrections as ought to be made in the land book of the previous 24 year, according to the information obtained under the authority 25 of this section. The assistant assessors shall report any such 26 changes and 1 corrections as appear to them should be made, to the 27 assessor at some of the stated meetings provided for in sections 28 seventeen and eighteen of this chapter. The assessor shall make 29 such use of the information so obtained as he can properly make, 30 consistently with the other provisions of this chapter, u making 31 out the land book of the county for the current year. Any such 32 resident or agent failing to comply with such requisition shall 33 forfeit fifty dollars. Any assessor or assistant failing to comply 34 with this section shall forfeit not less than fifty, not more than 35 one hundred dollars. FORM OF LAND BOOK — TEACTS OF LAND — TOWN LOTS. 48. The assessor shall make out the land book, including all 2 extensions, in such form as the auditor may prescribe. Such land 3 book shall contain separate lists for the different magisterial 4 districts and separate lists for the town of the county, and if 5 there are independent school districts which include towns and 6 also lands lying outside of such towns, there shall also be a sep- 7 arate list for so much of each of such independent school dis- 8 tricts as lies outside of such towns. The assessor shall, for the 9 purpose of taxation, enter the town lots in the alphabetical 10 order of the names of the owners thereof in the list arranged 11 for them and shall designate the said lists as "Town (or City) 12 Lots of the Town (or City) of " He shall also 13 enter, in like alphabetical order, in the separate lists for the 14 independent school districts and the magisterial districts the 1902.] Bills of Tax Commission. 79 15 tracts of land the whole, or the greater part of which is situ- 16 ated therein, but no tract or lot of land shall be entered in more 17 than one of said lists, and no part of any tract or lot of land 18 which does not lie within the incorporated limits of a town shall 19 be entered in the list or charged with municipal taxes for such 20 town. This section is subject to the provisions contained in the 21 following section. 49. In the tables of the tracts of land the assessor shall 2 enter each tract separately, and shall set forth, in as many sep- 3 arate columns as may be necessary, the name of the person who, 4 by himself or his tenant, has the freehold in his possession; 5 the nature of his estate, whether in fee or for life; the number 6 of acres as near as may be in the tract; the name of the tract, if 7 it has a name; a description of it, as far as precticable, with 8 reference to the water courses, mountains or other places on or 9 near which it lies ; the distance and bearing, as near as may be, 10 from the court house ; the value of the land per acre, including 11 buildings ; the value of the whole tract and buildings ; the sum 12 included in the value on account of buildings ; the amount of the 13 taxes assessed on each tract for state, state school, county, free 14 schools, building and other district purposes, and if the said 15 real estate is located in an incorporated city or town, for mu- 16 nicipal purposes, in separate columns, at the rate assessed for 17 each of said purposes, and from whom, when and how the 18 owner derived the land, if known, with a note of explanation 19 of any other alteration made, showing why and upon what au- 20 thority it was made. HOW CONTIGUOUS TEACTS MAY BE CHARGED AS ONE. 50. Any owner of two or more continuous tracts of land sit- 2 uated in the same magisterial district of any county, may, by 3 filing with the assessor of such county, an affidavit showing the 4 relative location of said tracts, their ownership and present de- 5 scrip tion on the assessors book, have the same consolidated and 6 charged as one tract upon the assessor's book of said county 7 for the succeeding year and thereafter. 8 The assessor, upon presentation to him of such affidavit and re- 9 quest of such owner, shall consolidate said several tracts of land 10 by aggregating the quantities thereof ; and shall enter the same as 11 one tract upon the land book of the year next ensuing, and 12 thereafter, making a proper note opposite the last entry of each 13 of said several tracts, showing with what tracts the same had 14 been consolidated and a like note opposite the entry of the con- 15 solidated tract showing of what tracts said charge is composed ; 16 he shall value the said consolidated tract at its true and actual 17 value according to the rule prescribed in section twelve of this 18 chapter. 19 Any assessor failing to comply promptly with any of the sev- 20 eral duties imposed by this section, shall be deemed guilty of a 80 Bills of Tax Commission. [W. Va. 21 misdemeanor and fined not less than twenty-five and not more 22 than fifty dollars. TOWN LOTS— HOW DESCRIBED. 51. In the table of town lots the assessor shall enter separ- 2 ately each lot, whether improved or unimproved, and shall set 3 forth in as many separate columns as may be necessary, the 4 name of the person and his estate, as in the table of tracts of 5 land, charging lots leased for a term of years on ground rent 6 including all improvements thereon, not to the lessee, but to the 7 tenant for life or fee simple owner under whom the lessee holds. 8 He shall set forth in other columns the number of each lot in 9 the town, if the same be numbered ; the length and width of the 10 lot in feet; the street on which it fronts, if the streets of such 11 town be named, the value of the buildings on the lots ; the value- 12 of the lots including the buildings ; and where a person does not 13 own the w-'icle of a lot he shall give a description of the part 14 which he owns ; the amount of the tax at the legal rate, and like- 15 notice of the course of title, and explanation of alterations, as in 16 the table of tracts of land. If several unimproved contiguous 17 lots be owned by the same person, they may be assessed together, 18 but the number of the lots shall be stated. ASSESSMENT TO HAVE REFERENCE TO FIRST OF JANUARY. 52. The assessor together with his assistants shall begin 2 annually, on the first day of January, and proceed without delay 3 to ascertain all the persons and property, real and personal, on 4 that day subject to taxation in his county. The taxes for each 5 year upon real and personal property shall be paid by those who 6 are the owners thereof on that day, whether it be assessed to 7 them or to others. WHO DEEMED OWNER OF PROPERTY FOR PURPOSES OF TAXATION. 53. As to real property the person who by himself or his ten- 2 ants has the freehold in his possession, whether in fee or for life,. 3' shall be deemed the owner for the purpose of taxation. A per- 4 son who has made a mortgage or a deed of trust to secure a 5 debt or liability shall be deemed the owner until the mortgagee 6 or trustee takes possession, after which such mortgagee or trus- 7 tee shall be deemed the owner. Personal property mortgaged or 8 pledged shall, for the purpose of taxation, be deemed the prop- 9 erty of the party who has the possession. BY WHOM PROPERTY IS TO BE LISTED. 54. The property of every person shall be listed for taxation, 2 and all necessary information concerning the same shall be furn- 3 ished to the assessor on his application. Such list shall be made 4 and information furnished. 5 (a) with respect to the property of a minor, by his guardian, if 1902.1 Bills of Tax Commission. 81 6 he has one, and if he has none, by his father, if living, or if not, 7 by his mother if living, and if neither be living of be a resident 8 of this state, by the person having charge of the property ; 9 (c) with respect to the separate property of a married woman, . 10 by herself or her husband, in her name ; 11 (d) with respect to the property of a husband who is out of the 12 state or incapable of listing such property, by his wife 13 (el with respect to the property held in trust, by the trustee, if 14 in possession thereof, otherwise by the party for whose benefit 15 it is held ; 16 (f ) with respect to the personal property of a deceased person, 17 by the personal representative ; 18 (g) with respect to the property of an insane person or a per- 19 son sentenced to confinement in the penitentiary, by his com- 20 mittee • 21 (hi with respect to the property of a company, whether incor- 22 porated or not, whose assets are in the hands of an agent, factor 23 or receiver, by such agent factor or received, otherwise by the 24 president or proper accounting officer, partner or agent within 25 the state; 26 (i) with respect to money, credits and investments in the posses- 27 sion or under the charge of a receiver or commissioner, by such 28 receiver or commissioner; 29 (j) with respect to money deposited to the credit of any suit, by 30 the clerk of the court in which the suit was brought, and 31 (10 with respect to shares in a bank, trust company or national 32 banking association, the capital of which is not assessed under 33 section seventy-eight of this chapter, by the cashier, secretary 34 or principal accounting officer of such bank, trust company or 35 national banking association, as provided in said section seventy- 36 eight. 55. Every person required by law to list property on behalf 2 of another, shall list it separately from its own, designating the 3 person, company, estate or trust to which it belongs. PROPERTY EXEMPT FROM TAXATION. 56. All property, real or personal, described in this section, 2 and to the extent herein limited, shall be exempt from taxation ; 3 that is to say : property belonging to the United States, or which, 4 by the laws of the United States, is exempt from taxation by or 5 under state authority; property belonging exclusively to the 6 state; property belonging exclusively to any county, district, 7 city, village or town in this state and used for public purposes; 8 bonds of any county, district, city or town in this state, here- 9 after issued, by whomsoever held ; property used exclusively for 10 divine worship, but not parsonages or household goods and furn- 11 iture pertaining thereto; cemeteries; property belonging to col- 12 leges, academies and free schools, if used for educational, liter- 13 ary or scientific purposes, including books, apparatus, annui- 82 Bills of Tax Commission. [W. Va. 14 ties, money and furniture ; public and family libraries ; property 15 used for charitable purposes, and not held or leased out for 16 profit; property Belonging to any public institution for the ea- 17 ucation of the deaf, dumb or blind, or to any hospital, house of 18 refuge, lunatic or orphan asylum ; homes for children or for the 19 aged, friendless or infirm, not conducted for private profit; fire 20 engines and implements for the extinguishing of fire and prop- 21 erty used exclusively for the safe-keeping thereof, and for the 22 meetings of fire companies; but no property shall be exempt 23 from taxation which shall have been purchased or procured 24 for the purpose of evading taxation, whether by temporarily 25 holding the same over the first day of January or otherwise, 26 whether the same be in this state or elsewhere. Provided, how- 27 ever, that the property, both real and personal, which is exempt 28 from taxation by this section shall be entered upon the assess- 29 ors' books together with the true and actual value thereof, but 30 no taxes shall be levied upon the same or extended upon the as- 31 sessors' books. HOW LAND TAKEN FOR ROAD MAY BE RELEASED FROM TAXATION. 57. Any person through whose lands a public road has been 2 or may hereafter be established according to law, or through 3 whose lands a railroad company has acquired or may hereafter 4 acquire a right-of-way, by purchase or condemnation, may have 5 the number of acres so taken for such public road or railroad 6 deducted from the whole number of acres in the tract of land, 7 and if such deduction is made on account of land taken for a 8 railroad, the amount so deducted shall be transferred and 9 charged to the railroad company until such time as the railroad 10 is constructed and assessed by the board of public works under 11 the provisions of this chapter, and when the said railroad is so 12 assessed by the board of public works the land occupied by its 13 right-of-way and assessed to it under the provisions of this sec- 14 tion shall be stricken from the land books and be no longer as- 15 sessed under this section. The reduction provided for in this 16 section shall be made only by the county court of the county 17 wherein such land is assessed at the time the reduction is ap- 18 plied for, after ten days' notice in writing to the prosecuting 19 attorney of such county, and upon satisfactory proof of the 20 number of acres in any such public road or railroad, and of the 21 number of acres in the whole tract or tracts of land from which 22 the deduction is desired to be made. If the deduction is made 23 on account of land taken for a publie road, such reduction shall 24 continue only so long as the land is used as a public highway, 25 after which time the assessor shall increase the quantity of land 26 in the tract by adding to it the number of acres included in that 27 part of the public road running through said land which has 28 ceased to be used as such public road. Any order made by the 29 county court upon such application shall direct the assessor to 1902.] Bills op Tax Commission. 83 30 correct the land books according to the facts established by such 31 order. CAPITATION TAX. 58. Every assessor shall ascertain and list for taxation the 2 white male persons and the colored male persons over the age of 3 twenty-one years, residing in the county on the first day of Jan- 4 uary and not exempted by the county court from taxation on 5 account of bodily infirmity, and shall include in the said list all 6 persons who remove into the said county between the first day 7 of January and the time the assessors' books are made out; but 8 persons who pay the capitation tax in one county shall be 9 exhonorated from paying the same in any other for that year. DEFFINITION OP CERTAIN WORDS. 59. The words "county court," as used in this chapter, shall 2 be construed to include any tribunal constituted for police and 3 fiscal purposes in lieu of a county court; and the clerk of such 4 tribunal shall perform all the duties required of a clerk of a 5 county court, under any of the provisions of this chapter, and in fi counties where such tribunals exist, such clerk of the county 7 court as is mentioned in section twenty-six of article eight of the 8 constitution as amended, shall perform all the other duties re- 9 quired of a clerk of a county court under this chapter. The word 10 "person" shall include firms and companies, whether incorpor- 11 ated or not, unless such meaning be inconsistent with the con- 12 text; and words importing residence shall, as applied to firms 13 and companies, be regarded as designating the place where the 14 principal office is, or if there be none such in this state, then 15 where its principal business is transacted. The word ' ' assessor, ' ' 16 when used in this chapter for the purpose of defining the pow- 17 ers, duties and liabilities of such officer, shall be understood to 18 apply to and embrace his assistants, unless it clearly appear that 19 the word is used in such a way as to mean the assessor only. 60. The words "personal property," as used in this chapter, 2 shall include all fixtures attached to land, if not included in the 3 valuation of such land entered in the proper land book; all 4 things of value, movable and tangible, which are the subjects of 5 ownership ; and money, credits and investment, as defined in 6 the following sections. 61. The word "money" includes not only coin, but all notes, 2 tokens or uapers which circulate or are used in ordinary trans- 3 actions as money, or currency, and deposits, which either in _ 4 terms or effect, are payable in money on demand. "Credits" 5 includes all claims and demands, whether owing upon bond, 6 note, certificate, book account, or otherwise, and whether due or 7 not, whether payable in money, property, labor or services, ex- 8 cept only such demands as are included in the term "money," 9 as above defined. "Investments" includes stocks, bonds and 84 Bills of Tax Commission. [W. Va. 10 securities of the United States or of this state, or any other state, 11 nation or government, or of any city, town, county, district, 12 railroad or other corporation ; and any share, portion, interest or 13 stock, in the capital joint fund, assets or profits of any com- 14 pany, whether incorporated or not, or in a steamboat or other 15 vessel, or in any adventure, business or undertaking. WHAT PEESONAL PROPERTY IS TO BE LISTED FOR TAXATION. 62. All personal property belonging to persons residing in 2 this state, whether such property be in or out of the state, and 3 all personal property in the state, though owned by persons re- 4 siding out of the state, shall be entered in the personal property 5 book, and be subject to equal and uniform taxation, unless es- 6 pecially exempted by law, but personal property of all classes 7 except as hereinafter provided, belonging to the residents of this 8 state, which is actually and permanently located in another state, 9 and, by the laws of such other state, is subject to taxation, and 10 is actually taxed in such other state, shall not be entered on the 11 personal property book, or be taxed in this state. All moneys 12 belonging to citizens of this state, and loaned to any person out 13 of the state, shall be subject to taxation the same as if loaned in 14 this state. IN WHAT DISTRICT PERSONAL PROPERTY IS TO BE LISTED. 63. Every person required by law to list personal property 2 shall list for taxation the tangible personal property in the mag- 3 isterial district wherein it is for the greater part of the year, and 4 be shall list for taxation in the magisterial district in which he 5 resides, the money, credits and investments subject to taxation, 6 belonging to himself, or under his charge or control, whether the 7 same, or the evidence thereof, be in or out of the state, but capi- 8 tal, money and property (except real estate), employed in any 9 trade or business (other than agriculture) belonging to a com- 10 pany, whether it be incorporated or not, or to an individual, 11 shall be assessed for taxation in the magisterial district where the 12 principal office for the transaction of the financial concerns per- 13 taining to such trade or business is located; or, if there be no 14 such office, then in the district where the operations are carried 15 on. Goods and chattels and other personal property not as- 16 sessed as aforesaid, nor exempt from taxation, in the magisterial 17 district where the same may be on the first day of January, 18 may be assessed in any district to which they may be removed 19 before the assessor's books are certified; but the assessment 20 and payment of taxes in any county or district in any year 21 shall exonerate the owner of such property in any other county 22 or district for such year. VALUATION OP CREDITS AND INVESTMENTS. 64. The value of any credit, if the solvency of the party 1902.] Bills of Tax Commission. 85 2 liable therefor be doubtful, or if the claim be disputed, shall be 3 estimated at its probable worth. If it be payable in anything 4 but money, its probable value in money, to be fixed by the as- 5 sessor, is to be listed. If a solvent credit bear interest which has 6 not been paid, the amount of principal and interest, calralated 7 up to the first day of January in the year for which the assess- 8 ment is made, shall be listed ; but if it do not bear interest, and 9 be not due, the interest for the time it has to run from the said 10 first day of January, until it will be due and payable, may be 11 deducted. Investments shall be rated by the assessor at their 12 market price, or if there be no known market price, then at their 13 true and actual value, to be ascertained according to the rule 14 prescribed in section twelve of this chapter. 65. When the property, stock or capital of any company, 2 whether incorporated or not, is assessed to such company, no 3 person owning any share, portion or interest therein, shall be 4 required to list the same, or be assessed with the valuation 5 thereof. *66. In listing credits or investments the person owning the 2 same may have deducted therefrom the amount of the indebt- 3 edness which he owes to others as principal debtor, but not what 4 he may be liable for as surety or indorser unless the principal 5 debtor is insolvent and the surety or indorser is not indemni- 6 fied. But before such deduction shall be allowed the person de- 7 siring the s»jne shall make and file with the assessor an itemized 8 statement verified by affidavit showing each debt which he de- 9 sires to have deducted, by whom made, to whom owing, when 10 payable and the amount thereof including interest to the first 11 day of January of the current year. If he is liable for such 12 debts as surety or indorser he shall also state the name of the 13 principal debtor and the names of his co-sureties or joint in- 14 dorsers, if any, and also state any security or indemnity he 15 may have. On receipt of such statement properly verified, if 16 satisfied with the correctness thereof, the assessor shall deduct 17 the amount of said indebtedness from the valuation of such 18 debtor's credits and investments, but not from the valuation of 19 any other kind of property, and shall extend the taxes upon 20 the remainder of such credits and investments. If such indebt- 21 ness equals or exceeds in amount the credits and investments no 22 taxes shall be extended on account of the same. The total val- 23 uation of credits and investments shall be placed in a separate 24 column opposite the name of the owner thereof in the personal 25 property book and in the next column to the right of it shall 26 be placed the total amount of the indebtedness to be deducted 27 therefrom and in another column to the right of the last men- 28 tioned column shall be placed the excess, if any, of such credits 29 and investments above such indebtedness. If debts so stated 30 are owing by such persotn as co-obligor or as co-surety or joint ♦See note at end of bill. 86 Bills op Tax Commission. [W. Va. 31 indorser with others who are solvent he shall be allowed to de- 32 duct only so much of such debts as he may have to pay after 33 his co-obligors or his co-sureties or joint indorsers shall have 34 paid their proportion thereof. Such statements of indebtedness 35 shall be filed by the assessor with the clerk of the county court 36 whose duty it shall be to preserve them in his office for one 37 year from the time they were filed with him and he shall not 38 allow them to be examined by any person except the assessor 39 of the county and his assistants, and at the end of said year 40 he shall destroy them; but if the person making such state- 41 ment shall be indicted for a violation of any of the provisions 42 of this chapter, such statement made by him or his agent may be 43 used as evidence against him at the trial of such indictment. 44 The assessor shall furnish to any person desiring to make the 45 statement herein provided for proper forms to be supplied by 46 the auditor for the listing of debts. No debts shall be deducted 47 as herein provided for unless the statement thereof be veri- 48 fied by the affidavit of the person listing the same which affi- 49 davit shall be to the following effect, viz : 50 "State of West Virginia, 51 County of ss. 52 I, , do solemnly swear (or affirm) that the 53 foregoing statement of debts owing by is, to 54 the best of my knowledge and belief, true and correct; that 55 they are bona fide debts and not fictitious obligations created 56 for the purpose of having the amount thereof deducted from 57 the value of credits and investments ; that where 58 am (is) bound as surety or endorser on any debt mentioned in 59 said statement I verily believe the principal debtor is insolvent 60 and that I have in such cases stated both the entire dfebt and 61 the amount only which I verily believe will have 62 to pay on such debt after the co-sureties or joint endorsers have 63 paid their proportion thereof, and for which am 64 (is) not indemnified,; and that where am (is) 65 bound with others as makers of any debt I have stated both 66 the whole amount of the debt and the portion thereof which I 67 verily believe will have to pay after the other 68 solvent obligors thereon have paid their proportions, so help 69 me God. 70 " 71 The officer administering said oath shall append thereto the 72 following certificate, viz. •. 73 "Subscribed and sworn to before me this the .... day of 74 ...., 19..." 75 Any clerk of a county court, assessor or assistant assessor 76 who shall disclose any such statement or any information con- 77 tained therein to any peron other than the creditor entitled to 78 the debt concerning which the disclosure is made, shall for- 79 feit not less than one hundred nor more than three hundred dol- 1902.] Bills of Tax Commission. 87 80 lars. Such statement shall be subject to be reviewed by the as- 81 sessor and his assistants and by the clerk of the county court 82 when reviewing the tax lists as provided in section seventeen 83 of this chapter, and if the assessor is not satisfied that the debts 84 mentioned in said statement are bona fide debts and correct in 85 amounts he may examine on oath the person, or his agent, to 86 whom any such debt purports to be payable, and also the per- 87 son entitled thereto, if the same has been transferred. Any per- 88 son who shall make a false statement, or who shall state ficti- 89 tious debts for the purpose of having the amount thereof de- 90 ducted as herein provided for shall be guilty of a misdemeanor 91 and on conviction thereof shall be fined not less than fifty nor 92 more than five hundred dollars. LISTS TO BE CALLED FOE BY THE ASSESSOR. 67. It shall be the duty of the assessor, as soon as possible 2 after the first day of January in each year, to ascertain all per- 3 sonal and real property subject to taxation in the county, with 4 the value thereof and the name of the person to whom the same 5 ought to be assessed, and to make proper entry thereof in the 6 land book, or the personal property book, as the case may be. 68. To ascertain the same, the' assessor and his assistants 2 shall call upon every person in the respective magisterial dis- 3 tricts allotted to them, who is required by law to list any such 4 property, for a list and valuation thereof, and he may apply to 5 any officer or agent of a company, or -any person interested 6 therein, and shall require every person to answer under oath 7 such questions as he may ask him in relation to any matter about 8 which the assessor is authorized to inquire. An assessor, or any 9 of his assistants, failing to make any call and administer the 10 oath required by this section shall be guilty of a misdemeanor 11 and fined not less than twenty nor more than one hundred dol- 12 lars. one half of which shall go to the informer. 69. The assessor and his assistants shall deliver to every 2 person in the respective magisterial districts alloted to them, 3 not previously supplied with forms, as provided in section thir- 4 teen of this chapter, proper forms for the list and valuation of 5 such personal property and real estate as he is required by law 6 to list; and in order to enable them to do so, the auditor shall 7 furnish the assessor with printed forms for the purpose. If 8 any person be absent from his residence at the time the assessor 9 or any of his assistants calls, and there be no person on the 10 premises to act for him, forms shall be left for him with some 11 member of his familv over sixteen years of aee, or if there be 12 no such person on the premises, such forms shall be delivered 13 to him as soon thereafter as possible, or the proper statements 14 otherwise procured. To the form furnished to the assessor by 15 the auditor shall be appended the form of the oath to be taken 16 by the party who is required by law to make out such list. 88 Bills op Tax Commission. [W. Va. 70. Every person so called upon shall, within ten days there- 2 after, deliver to the assessor or to one of his assistants, or leave 3 for him with the clerk of the county court, a full and correct 4 statement, in the form prescribed and delivered as aforesaid, 5 of all real and personal property and persons, on account of 6 which he is chargeable with taxes, or which by law he is re- 7 quired to list on behalf of another, with the valuation of the 8 property mentioned in said statement. He shall also take and 9 subscribe an oath appended to or endorsed upon the said state- 10 ment to the following effect, viz : 11 State of West Virginia, 12 County of , ss. 13 I, , do solemnly swear (or affirm) that to the 14 best of my knowledge, information and belief, the foregoing 15 statement contains a true, full and correct list of all property, 16 real and personal, owned by .... on the first day of January 17 last; that where I have been unable to exhibit any class of 18 property to the assessor, or to his assistant, such property has 19 been fully and fairly described to him and its true condition 20 represented; that I have in no case sought to mislead the as- 21 sessor, or his assistant, as to the entire quantity, quality or 22 value of property; that I have reported all moneys and the 23 value of all credits and investments owned by .... on said day 24 and liable to taxation, except bonds of the United States and 25 bonds of counties, districts and towns in this state, and except 26 stock in banks, trust companies, and other incorporated com- 27 panies whose principal office, or other chief place of business, 28 is in this state, and whose property is assessed in the name of 29 such corporation; that since the first day of January of last 30 year, no property belonging to .... has been directly, or indi- 31 rectly, converted temporarily, for the purpose of evading the 32 assessment thereof for taxes, into non-taxable property or secur- 33 ities of any kind, and that I have to the best of my knowledge 34 and judgment, valued the said property, both real and per- 35 sonal, at its true and actual value on the said first day of Jan- 36 uary ; by which I mean the price that could be obtained for 37 said property at private and voluntary sale and on such terms 38 as are usually employed in the selling of such property, and not 39 the price which might be realized at a forced or auction sale, 40 so help me God. 41 42 Subscribed and sworn (or affirmed) to before me, this .... 43 day of ,19.. 44 45 No such list shall be received by the assessor unless the same 46 be so 'verified. 71. Notwithstanding anything contained in this chapter to 2 the contrary, any person may refuse to value any personal or 3 real property, listed by him, if he exhibits the same to the as- 1902. ] Bills of Tax Commission. 89 4 sessor, who shall thereupon assess the value thereof. Any per- 5 son so refusing to value the property listed by him, shall take 6 subscribe au oath to the following effect, viz: 7 State of West Virginia, 8 County of , ss. 9 I, do solemnly swear (or affirm) that to the 10 .best of my knowledge, information and belief, the foregoing 11 statement contains a true, full and correct list of all property, 12 real and personal, owned by .... on the first day of January 13 last; that where I have been unable to exhibit any class of 14 property to the assessor, or to his assistant, such property has 15 been fully and fairly described to him and its true condition 16 represented; that I have in no respect sought to mislead him 17 as to entire quantity, quality and value of property; that I 18 have reported all moneys, credits and investments owned by 19 .... on said day and liable to taxation except bonds of the 20 United States and bonds of counties, districts and towns in this 21 state and except stock in banks, trust companies and other in- 22 corporated companies whose principal office, or chief place of 23 business, is in this state and whose property is assessed in the 24 name of such corporation ; that since the first day of January of 25 last year no property belonging to .... has to my knowledge, 26 either directly or indirectly been converted temporarily, for the 27 purpose of evading the assessment thereof for taxes, into non- 28 taxable property or securities of any kind, so help me God. 29 30 Subscribed and sworn (or affirmed) to before me, this .... 31 day of , 19.. 32 33 No list shall be received by the assessor unless the same shall 34 be verified by the oath of the person making the same and any 35 assessor who shall receive any such list not so verified as re- 36 quired by law, shall forfeit not less than fifty nor more than 37 two hundred dollars. 38 Any person whose duty it is by law to list property for taxa- 39 tion and who shall refuse to verify such list, being called upon 40 to do so, shall in addition to any other penalty provided for 41 such refusal, be denied the right to apply to any court to have 42 the assessment and valuation of his property which the assessor 43 may make changed in any manner. PENALTY FOE FAILURE TO LIST PROPERTY CORRECTLY. 72. If any person whose duty it is by law to list any real 2 or personal property, being called upon by the assessor to do so, 3 refuses to furnish a proper list thereof, or to make such oath as 4 is required by this chapter ; or if any person refuse to answer, 5 or answer untruly, any question lawfully asked by the assessor, 6 or refuse to be examined under oath when lawfully required by 7 the assessor, or fail or refuse to deliver auy statement required 90 Bills of Tax Commission. [W. Va. 8 by law, he shall forfeit not less than twenty-five nor more than 9 one hundred dollars, and' he shall be denied all remedy provided 10 by law for the correction of any assessment made by the asses- 11 sor. If any person fail to give a true list of all his property 12 which should be assessed, he shall, in addition, forfeit twenty 13 per centum of the value of the property not listed and not other- 14 wise taxed. Such forfeiture may be enforced for any such de- 15 fault occurring in any year hereafter, not exceeding five prior to 16 the time the same is discovered. Each failure to make a true 17 list as herein required shall constitute a separate offense and the 18 forfeiture shall apply to each of them, but all such forfeitures 19 to which the same person is liable shall be enforced in one pro- 20 ceeding against such person or his estate. It shall be the duty 21 of the prosecuting attorney of the county in which the default- 22 ing taxpayer resides, or in which the property which would 23 have been listed is located, to enforce the collection of the same 24 in the name of the State of West Virginia against the defaulting 25 taxpayer or his personal representative, in the circuit court, 26 upon motion whereof the defendant shall have at least twenty 27 days' notice. Either party shall have the right to have the 28 issue tried by a jury, and the State as well as the defendant 29 shall have the right to an appeal. The prosecuting attorney 30 sail receive ten per centum of the amount recovered ?.s his 31 compensation, and an attorney's fee of ten dollars, to be taxed 32 as part of the costs against the defendant, in the event a judg- 33 ment is recovered against him; the residue collected on said 34 judgment he shall turn over to the assessor and take his receipt 35 for the same. The assessor shall apportion said fund among 36 the State, county, district and municipalities which would have 37 been entitled to the tax on said property if it had been assessed, 38 in the proportion that the rate of taxation for each purpose, for 39 the current year, bears to the sum of the rates for all purposes. 40 The return of the assessor showing that any person is the owner 41 of any amount of property liable to taxation shall be prima 42 facie, evidence that such taxpayer was called upon by the as- 43 sessor to list his property. And when the list of property re- 44 turned by the appraisers of the estate of any deceased person 45 shows an amount greater in value than the last assessment list 46 of such deceased person next preceding the appraisement of his 47 estate, it shall be prima facie evidence that such deceased per- 48 son returned an imperfect list of his property. Provided, how-. 49 ever, that any one liable for the tax, or his personal representa- 50 tive, may always be permitted to prove by competent evidence 51 that the discrepancy between said assessment list and the ap- 52 praisement of the estate is caused by a difference in valuation 53 returned by the assessor and that made by the appraisers of the 54 same property; or that any property enumerated in the ap- 55 praisers' list had been otherwise listed for taxation, or that it 56 was not liable to taxation. Any judgment recovered under this 1902.] Bills op Tax Commission. 91 57 section shall be a lien from the time of the service of notice .upon 58 all the real estate and personal estate of such defaulting tax- 59 payer, owned at the time or subsequently acquired in preference >60 to any other lien. 73. If any person fail to furnish a proper, list, or if- the list 2 furnished be, in the judgment of the assessor, incomplete or 3 erroneous in any respect, the assessor shall proceed to list the 4 property and assess its value, or to supply the omission and 5 correct the errors, upon the best information he can obtain, and ■6 for that purpose the assessor may call upon auy officer of the 7 state, county or district for such proper information as it may 8 be in his power to give, and may require any person having 9 possession, charge or control of any personal property in the 10 county, to permit him to examine the same, in order that a fair 11 valuation thereof may be made, and if any person refuse to do 12 so, he shall forfeit not less than ten nor more than fiftv dol- 13 lars. 74. Nothing in this chapter contained shall be construed to 2 require any person to furnish, or the assessor to take a list of 3 the several articles of such person's household and kitchen fur- 4 niture except those specified in section one hundred and five of 5 this chapter. TOLL BRIDGES AND FEEEIES. 75. The assessor shall, upon the best information he can 2 obtain, ascertain for the purposes of taxation, the annual value 3 of all ferries, toll bridges and railroad bridges upon which a sep- 4 arate toll or fare is charged, located in his county, except such 5 as are by law exempt from taxation. He shall value such bridge 6 or ferry each year at fifteen times its annual value and enter the 7 same in the land book in the name of the owner in the magister- 8 ial district wherein the same is located. If such bridge or ferry 9 is on a line dividing two counties or two districts of the same 10 county, one-half of the value so ascertained shall be assessed 11 in each county or district, as the case may be. CERTAIN INCORPORATED COMPANIES. 76. Each incorporated company having its principal office 2 or chief place of business in this State ( except railroads, foreign 3 insurance, telegraph and express companies, telephone eom- 4 panies, pipe line and car line companies and banks and trust 5 companies) shall annually, between the first day of January 6 and the first day of March make a written report verified by 7 the oath of the president or chief accounting officer, to the as- 8 sessor of the county in which its principal office or its chief place 9 of business is situated, showing the following items, viz : 10 (a) the amount of capital authorized to be employed by it; 11 (b) the name and residence of each stockholder therein, the 12 number of shares held by each and the par value thereof ; 92 Bills of Tax Commission. [W. Va. 13 (e) the amount of cash capital paid on each share of stock; 14 (d) the amount of money in hand or on deposit anywhere sub- 15 ject to its check or draft on the first day of January of the cur- 16 rent year ; 17 (e) the amount of credits and investments, other than its own 18 capital stock held by it on said date, with their true and actual 19 value; 20 (f) the quantity, location and true and actual value of all its 21 real estate ; 22 (g) the kinds, quantity and true and actual value of all its 23 tangible personal property. 24 Any incorporated company failing to make the report re- 25 quired by this section within the time specified shall forfeit 26 one hundred dollars, and shall, in addition thereto, be liable . 27 for the tax assessed upon its property at a valuation thereof to 28 be fixed by the assessor according to the best information he 29 can obtain from other sources. The oath required by this sec- 30 tion shall be substantially as follows, viz : 31 State of West Virginia, 32 County of , ss. 33 I, president (treasurer or manager) of (here 34 insert name of corporation), do solemnly swear (or affirm) that 35 the forgoing list is to the best of my knowledge and judgment, 36 true in all respects; that it contains a statement of all the real 37 estate and personal property, including moneys, credits and in- 38 vestments belonging to said corporation; that the valuation 39 affixed to such property is, in my opinion, its true and actual 40 value, by which I mean the price at which it would sell if vol- 41 untarily offered for sale on such terms as are usually employed 42 m selling such property, and not the price which might be real- 43 ized at a forced or auction sale; and that said corporation has 44 not, to my knowledge, since the first day of January last con- 45 verted any of its assets into non-taxable securities, for the pur- 46 pose of evading the assessment of taxes thereon, so help me 47 God." 48 49 The officer administering said oath shall append thereto the 50 following certificate, viz : 51 Subscribed and sworn to before me by this 52 . . . . dav of , 19 . . 53 ...r 77. Upon receiving the verified report required by the pre- 2 ceding section, if satisfied with the correctness thereof, the as- 3 sessor shall proceed to ascertain the value of all the property 4 of such corporation liable to taxation, as follows, viz. : All the 5 property in item (f) shall be entered with its valuation in the 6 land books of the county and in the magisterial district in which 7 the real estate is situated; all property mentioned in items (d) 8 (e) and (g), shall together with their valuation be entered in 1902. 1 Bills of Tax Commission. 93 9 the personal property book of the county and in the magisterial 10 district wherein is the principal office or chief place of business 11 of such corporation, under their appropriate heads. The prop- 12 erty mentioned in items (d) (e) (g) and (f) shall constitute 13 all the property on which any such corporation shall be liable 14 to pay taxes. If a company have branches, each branch shall 15 be assessed separately in the county and magisterial district 16 where its principal office for transacting its financial concerns 17 is located, or if there be no such office, then in the magisterial 18 district where its operations are carried on. All locks and dams 19 of navigation companies shall be assessed and taxed as real 20 estate in the county and magisterial district wherein they are 21 situated; and in case such locks and dams are located on any 22 creek or river which is the dividing line between counties, or 23 the dividing line between magisterial districts of the same 24 county, one-half of the value thereof shall be assessed in each 25 of said counties or magisterial districts, as the case may be. 26 When the property of an incorporated company is assessed as 27 aforesaid, no individual shareholder therein shall be required to 28 list or be assessed with his share, portion or interest in the cap- 29 ital stock of such corporation. BANKS AND TRUST COMPANIES — HOW ASSESSED. 78. The shares of stock in a bank, trust company or na- 2 tional banking association shall be assessed at their true and 3 actual value to the several holders of such stock in the county, 4 district and town where such bank, company or association is 5 located, and not elsewhere, whether such holders reside there or 6 not. The real and actual value of such shares shall be ascer- 7 tained according to the best information which the assessor may 8 be able to obtain, whether from any returns made by such bank, 9 company or association to any officer of the State or the United 10 States, from actual sales of the stock, from answers to ques- 11 tions by the assessor as hereinafter provided, or from other 12 trustworthy sources. The cashier, secretary or principal ac- 13 counting officer of every such bank, company or association shall 14 cause to be -kept a correct list of the names and residences of all 15 the shareholders therein and the number of shares held by each, 16 which list shall be open to the inspection of the assessor of the 17 county, and of the State tax commissioner, and such cashier, 18 secretary or officer shall answer under oath such questions as 19 the assessor may ask him concerning the matters shown by said 20 list and concerning the value of said shares, and shall be sub- 21 ject to the same penalties for failure to do so which are imposed 22 by law upon individuals failing to answer questions which the 23 assessor is authorized to ask. The taxes so assessed upon the 24 shares of any such bank, company or association shall be paid 25 by the cashier, secretary or proper accounting officer thereof, 26 and in the same manner and at the same time as other taxes 94 Bills of Tax Commission. [W. Va. 27 are reouired to be Daid in such county, district and town. In 28 default of such' payment such cashier, secretary or accounting 29 officer, as well as such bank, company or association, shall be 30 liable for such taxe^ and in addition for a sum equal to ten per 31 centum of the amount thereof. Any taxes so paid upon any 32 such share may, with interest thereon, be recovered from the 33 owners thereof by the bank, company, association or officer pay- 34 ing them, or may be deducted from dividends accruing on such 35 shares. The real estate of any such bank, company or associa- 36 tion shall be assessed as in other cases, and a proportionate 37 share of such assessed value shall be deducted in ascertaining the 38 market value of the shares. Notwithstanding anything herein- 39 before provided for, any such bank, company or association may 40 have its capital stock assessed and may pay taxes thereon as 41 hereinafter provided, and in that case the shares of its capital 42 stock shall not be assessed for taxation. In such case the bank, 43 company or association electing to have its capital stock as- 44 sessed shall list the same for taxation within the time prescribed 45 as to other taxpayers, which list shall be made as of the first day 46 of January, and shall be in the form used in making reports to 47 the comptroller of the currency of the United States, or the 48 State commissioner of banking, as the case may be. It shall be 49 verified by the oath or affirmation of the president, cashier or 50 secretary of such bank, company or association, and be at- 51 tested by the signatures of at least three of the directors. Such 52 report shall exhibit in detail and under appropriate heads, the 53 resources and liabilities of the bank at the close of business on 54 the thirty-first day of December previous. It shall especially 55 show as of that date, the amount of the capital, surplus and un- 56 divided profits, the value of any real estate and the amount and 57 value of any property exempt from taxation, which property 58 claimed to be so exempt shall be specifically described. Upon 59 consideration of the matters shown by such list and of any 60 former or other return or report made by such bank to the comp- 61 troller of the currency of the United States, or the commissioner 62 of banking in this State, and of any other information he may 63 obtain upon the subject, the assessor shall fix the value of said 64 capital, surplus and undivided profits, after deducting the value 65 of such real estate and property exempt from taxation and 66 enter the same in his personal property book. If the capital 67 stock of such bank, company or association is thus assessed, its 68 real estate shall be assessed and entered in the land book as in 69 other cases. No property shall be considered as exempt from 70 taxation which shall have been purchased or procured for the 71 purpose of evading taxation, whether by temporarily holding 72 the same over the first of January or otherwise, and whether 73 the same be in this State or elsewhere. 1902.] Bills of Tax Commission. 95 capital used in trade oe business by merchants and other indi- dividuals or firms. 79. The value of the capital used by any individual or firm 2 not incorporated, in any trade or business taxable by law, shall 3 be ascertained in the following manner: The owner, agent or 4 chief accountant of every such trade or business, except the 5 business of agriculture, carried on in any county of the State 6 shall annually between the first day of January and the first 7 day of March of the current year, make a written report as of 8 the first day of January, to the assessor, verified by his affidavit, 9 showing the following matters and things, viz. : 10 (a) The amount and the true and actual value of all tangi- 11 ible personal property used in connection with such trade or 12 business otherwise than such as is regularly kept for sale 13 therein; 14 (b) the true and actual value of all goods and property kept lo for sale and remaining unsold ; 16 (c) the amount of all money derived from or belonging to 17 such trade or business, on hand or remaining uninvested on 18 that day, whether in or out of the State ; 19 (d) the amount and value of all debts and claims arising out 20 of such trade or business and remaining unpaid on that day, 21 whether due or not and whether in or out of the State ; 22 (e) the amount and the true and actual value of all invest- 23 ments made by such person or firm, whether in or out of the 24 State, other than those hereinbefore specified; 25 (f) the location, quantity, and the true and actual value of 26 all real estate owned by such individual or firm and used in 27 such trade or business; 28 (g) and if the trade or business of such individual or firm is 29 that of mining coal or producing oil or, gas, such individual or 30 firm shall also include in said report the number of tons of coal 31 mined, and the quantity of gas and oil produced, during the 32 year ending the first day of January of the current assessment 33 year. The assessor shall upon receipt of such report properly 34 verified, if he is satisfied with the correctness thereof, enter the 35 real estate in the land book of the county in the district wherein 36 the same is situated and assess the same with taxes, if not other- 37 wise assessed, to the owner thereof. The personal property men- 38 tioned in said report he shall enter in the personal property 39 book of his county, and assess with taxes as follows, viz. : Items 40 (a) and (b) shall be entered in the magisterial districts where 41 they are for the greater part of the year kept or located, and 42 items (c) (d) and (e) shall be entered under their appropriate 43 heading in the town or magisterial district where is the prin- 44 cipal place of business of such individual or firm. If the as- 45 sessor is not satisfied with the correctness of said report he may 46 proceed to ascertain a correct list of the property on which such 47 individual or firm is liable to be assessed with taxes, and to 96 Bills of Tax Commission. [W. Va. 48 value the same as in other eases. The person making the said 49 report shall take and subscribe an oath in substantially the fol- 50 lowing form, viz. : 51 State of West Virginia, ) 52 )ss. 53 County of ) 54 I, , do solemnly swear, (or affirm) that the 55 foregoing list is true and correct, to the best of my knowledge ; 56 that the value affixed to the property therein listed, I believe to 57 be the true and actual value thereof, by which I mean the price 58 at which said property would sell if voluntarily sold on such 59 terms as are usually employed in the sale of such property, and 60 not the price which might be obtained if sold at a forced or auc- 61 tion sale; that none of the assets belonging to (here state the 62. name of individual or firm) and used in the business of (here 63 describe the business) have, to my knowledge, since the first 64 day of January of last year, been converted into nontaxable 65 securities for the purpose of evading the assessment of taxes 66 thereon, so help me God. , 67 » 68 The officer administering said oath shall append thereto the 69 following certificate, viz. : 70 "Subscribed and sworn to before me by (here insert affiant's 71 name) this day of 19—. 72 " 80. Any such person or firm as is mentioned in the preceding 2 section desiring to commence business after the first day of Jan- 3 uary, in any year, shall give notice thereof to the assessor of the 4 proper county, accompanied with a sworn statement of the 5 amount of capital invested, or intended to be invested by such 6 person or firm in such trade or business during the remainder of 7 the year. It shall be the duty of the assessor, upon receipt 8 thereof, to enter the same in his personal property book under 9 the appropriate heading and extend the taxes to be paid thereon. 10 But if at the time of receiving such sworn statement his personal 11 property book shall have been completed and certified, he shall 12 enter the amount of such capital in a supplement to the copy of 13 his personal property book, to be retained by him and extend 14 the taxes thereon. He shall also certify such entry to the Audi- 15 tor and the clerk of the county court, whose duty it shall be to 16 make a like entry thereof in a supplement to the copies of the 17 personal property book filed in their respective offices. When 18 any personal property employed in any trade or business is as- 19 sessed under the provisions of this and the preceding section, the 20 owner shall not be required to list the same otherwise, nor shall 21 it be otherwise assessed to him. All personal as well as real 22 property not so assessed to such person or firm, shall be assessed 23 as other like property is required by law to be asseseed. 1902. ] Bills of Tax Commission. 97 transient persons — how assessed. 81. Any transient person desiring to offer or furnish for 2 sale, either by auction or otherwise, any goods or merchandise 3 not assessed for the purpose of taxation in any county in this 4 State, as provided by the preceding section, shall apply to the 5 assessor of the county in which such goods or merchandise is 6 about to be offered or furnished for sale and have the value 7 thereof ascertained and assessed with taxes, as like property is 8 valued and assessed, and shall before selling anv of such goods 9 or merchandise, tmv to said assessor the taxes levied for the cur- 10 rent year. If at the time of such valuation and payment of taxes 11 the levies for the current year shall not have been ascertained, 12 the assessor shall assess said valuation according to the rate of 13 taxation levied for the previous assessment year for all pur- 14 poses for which said goods or merchandise is liable to be as- 15 sessed for the current year in the place where they are to be of- 16 fered or furnished for sale. If the amount thus ascertained and 17 paid is afterwards ascertained to be in excess of the taxes levied 18 for the current year, he shall have such excess refunded to him. 19 The assessor shall, if at the time he so values such goods or mer- 20 chandise and collects the taxes thereon his personal property 21 book has not been completed and certified, enter such valuation 22 therein, under the appropriate heading, in the name of the ■23 owner of such goods or merchandise. If at the time of such '24 valuation and collection of -taxes thereon said personal property 25 book shall have been completed and certified, he shall enter the 26 same in the supplement to the copy of such book retained by 21 him, and in either event he shall furnish to the Auditor and to 28 the clerk of the county court respectively certificates of such 29 valuation and of the amount of taxes collected thereon by him. 30 The Auditor and said clerk shall preserve such certificates in 31 their respective offices, and if the entry of such valuation and 32 assessment of taxes thereon shall not have been made in the per- 33 sonal property book before copies thereof have been certified, ■34 they shall also enter the amount of such valuation so certified to 35 them in the supplements to their respective copies of said per- •36 sonal property book. The assessor shall deliver to such person 37 a receipt for the amount of taxes paid by him, stating therein 38 the character of the goods or merchandise on which said taxes 39 were paid, the value assessed thereon, and the amount of taxes 40 and the year for which the same were paid. Such receipt shall 41 be signed by the assessor and attested by the clerk of the county 42 court, and when so signed and attested shall operate as a dis- 43 charge to such person holding the same from any further lia- 44 bility for taxes in any county of this State on account of such 45 goods or merchandise for that year, but it shall not relieve him 46 from all liability for taxes on account of goods and merchandise 47 which he has not reported to the assessor to be valued and on 48 which he has not paid the taxes as herein provided. The assessor 98 Bills of Tax Commission. [W. Va. 49 shall report to the clerk of the county court all taxes collected by 50 him under this and the preceding section upon property assessed 51 by him after he has completed and certifiedd his personal prop- 52 erty book, and it shall be the duty of said clerk to charge the 53 same against him in the supplement to the personal property 54 book filed with such clerk. Any such person who shall violate any 55 of the provisions of this section shall be guilty of a misdemeanor, 56 and shall be fined 1 not less than fifty nor more than five hundred 57 dollars. The assessor shall apportion the taxes collected by him 58 under the provisions of this section and shall account therefor 59 to the county, district and municipality entitled thereto, ac- 60 cording to the rates levied for the current year for each of them. 61 Any assessor who shall fail to perform the duty required of him 62 by this section shall forfeit not less than twenty-five nor more 63 than one hundred dollars. If he shall fail to account for any 64 taxes collected by him under the provisions of this and the pre- 65 ceding section he shall be guilty of embezzlement, and shall in 66 addition to the foregoing penalty, be punished therefor accord- 67 ing to law. RECEIVERS, COMMISSIONERS AND CLERKS OP COURTS. 82. The assessor shall ascertain from each person in his 2 county, who acts under the order of any court as received or 3 commissioner, the amount of all money and bonds, or other evi- 4 dences of debt, under his control, and the style of the suit to 5 which such fund belongs, and from the clerk of such court, the 6 amount deposited by order of such court in any bank or savings 7 institution, to the credit of any suit in such court, and the style ' 8 of such suit. The cashiers of all banks in the State shall under 9 oath, furnish to the assessors a list of all monevs held by such 10 banks and the holder thereof, for which certificates of deposits 11 bearing interest have been issued by said banks; and the as- 12 sessor shall assess the same to the person named in said list : 13 Provided, That said deposits are liable to be assessed under 14 this chapter. And 15 Provided further, That the sum so deposited has not already 16 been returned by the owner thereof. ASSESSMENTS OF RAILROADS, CAR LINES AND PIPE LINES. 83. On or before the first day of April in each year a returia 2 in writing to the board of public works shall be delivered to the 3 State tax commissioner by the owner or operator of every rail- 4 road, wholly or in part within this State, by the owner or opera- 5 tor of every car or line of cars used upon any railroad within 6 the State for the transportation or accommodation of freight or 7 passengers, other than such owners or operators as may own or 8 operate a railroad within the State, and by the owner or operator 9 of every pipe line, wholly or in part within this State, used for 10 the transportation of oil or gas, whether such oil or gas be owned 1902.] Bills of Tax Commission. 99 11 by such owner or operator or not. The words ' ' owner or opera- 12 tor" as applied herein to railroads shall include every railroad 13 company incorporated by or under the law of this State for the 14 purpose of constructing and operating, or of operating, a rail- 15 road or part of a railroad within this State, whether such rail- 16 road or any part of it be in operation or not, and shall also in- 17 elude every other railroad company or person or association of 18 persons owning or operating a railroad or part of a railroad in 19 this State on which freight or passengers, or both, are carried 20 for compensation. The word railroad as used herein includes 21 every street, city, suburban or electric or other railroad or rail- 22 way. Such return shall be signed and sworn to by such owner 23 or operator if a natural person, or if such owner or operator 24 shall be a corporation, shall be signed and sworn to by its presi- 25 dent, vice president, secretary or principal accounting officer, 26 and shall show in detail particulars as hereinafter set forth, for 27 the year ending on the 31st day of December next preceding. 84. In the case of a railroad, such return shall show for 2 every such owner or operator : 3 (a) the whole number of miles of railroad owned, leased or 4 operated within this State; 5 (b) if such railroad be partly within and partly without this 6 State, the whole number of miles thereof within this State, and 7 the whole number of miles without the same, including its 8 branches in and out of the State; 9 (c) the railroad track in each county in this State through 10 which it runs ; giving the whole number of miles of road in the 11 countv including the track and its branches and side and second 12 tracks, switches and turnouts therein, and the true and actual 13 value per mile of such railroad in each county, stating the valua- 14 tion of main track, second main track, branches, sidings, switches 15 and turnouts separately ; (d) all rolling stock owned, leased or op- 16 erated, showing in separate classes ; (1) the rolling stock owned, 17 (2) the rolling stock leased or held under any conditional sale 18 or other contract giving such owner or operator the possession 19 or control thereof, (3) the rolling stock used upon the line of 20 such owner or operator but owned by other railroad companies 21 not owning or operating a railroad wholly or in part within this 22 State, and (4) the rolling stock used upon such line but owned, 23 held or operated by corporations or companies not railroad com- 24 panies, or by individuals, and for each of said classes giving a 25 detailed statement of the number and ownership of engines, car 26 lines and cars, including passenger, mail, express, baggage, 27 freight, sleeping, dining, parlor, refrigerator, stock and other 28 cars of every description, and the names and addresses of the 29 owners and the true and actual value of all such cars used 30 wholly or in part in this State, distinguishing between those 31 used wholly in this State and those used partly within and part- 32 ly without the State; the whole number of engines, including 100 Bills of Tax Commission. [W. Va. 33 their appendages, used wholly or in nart within this State, dis- 34 tinguishing between those used wholly within this State and 35 those used partly within and partly without the same, and the 36 true and actual value of those used wholly within the State and 37 those used partly within and partly without the State ; and the 38 proportional value of ears and engines used partly within and 39 partly without the State, according to the time used and the 40 number of miles run by such cars and egines in and out of the 41 State ; and the proportional value thereof to each county in this 42 State within which such railroad runs; 43 (e) the depots, station houses, section houses, freight houses, 44 machine and repair shops and machinery therein, and all other 45 buildings, structures and appendages connected thereto or used 46 therewith, including tool houses and the tools usually kept 47 therein, together with all other real estate other than railroad 48 track, owned or used in connection with the railroad, and not 49 otherwise taxed, including telegraph and telephone lines owned 50 or used, and the true and actual value of all buildings and struc- 51 tures, and all such machinery and appendages, and each parcel 52 of such real estate, including such telegraph or telephone lines, 53 and the true and actual value thereof in each county in this 54 State in which it is located; 55 (f) personal property of every kind whatsoever, including 56 money, credits and investments wholly held or used in this State, 57 showing the amount and value thereof in each county; 58 (g) an itemized list of all other real property, with the loca~ 59 tion thereof, which list shall show as to each parcel whether it 60 is assessed for taxation, and if so, by what officer or authority; 61 (h) the capital actually employed; the total amount of 62 bonded indebtedness, and of indebtedness not bonded; gross 63 earnings for the year, including earnings from telegraph lines, 64 which shall be stated separately, on the whole length of road, in- 65 eluding the branches thereof, in and out of the State, and also 66 such earnings within this State on way freight and passengers, 67 and the proportion of such earnings in this State on through 68 freight and passengers carried over lines in and out of the State, 69 to be ascertained by the number of miles the same were carried 70 within and the number of miles without the State; and if such 71 owner or operator be a corporation its actual capital stock, and 72 the number, character, amount and the market value of the 73 shares thereof, and the amount of capital stock actually paid in ; 74 (i) gross expenditure for the year, giving a detailed state- 75 ment thereof, under each class or head of expenditures. 85. In the case of car lines used for the transportation or ac- 2 commodation of passengers or freight by owners or operators 3 other than railroad companies making their return under this 4 law, such return shall show for every such owner or operator : 5 (a) All cars and other rolling stoek, giving a detailed state- 6 ment of the number of cars, including passenger, mail, express, 1902.] Bills of Tax Commission. 101 7 baggage, freight, sleeping, dining, parlor, refrigerator, stock 8 and other cars of every description, and the true and actual 9 value of all such cars used wholly or in part in this State, distin- 10 guishing between those used wholly in this State and those used 11 partly within and partly without the State, and the true and 12 actual value of those used wholly within the State and those 13 used nartly within and partly without the State, and the pro- 14 portional value of such cars used partly within and partly with- 15 out the State, according to the time used and the number of 16 miles run by such cars in and out of the State, the railroad over 17 which they were run, and the proportional value in each county 18 within this State within which such cars were run; 19 (b) T.ersonal property of every kind whatever, including 2(1 money, credits and investments, and the amount thereof, 21 wholly held or used in this State, showing the amount and the 22 true and actual value thereof in each county ; 23 (c) the actual capital. employed in the business of such owner 24 or operator, the total amount of bonded indebtedness with re- 25 spect to such line and of indebtedness not bonded ; the gross 26 earnings for the year the whole length of the several lines of 27 railroad, over which such cars run, including branches and con- 28 necting lines in and out of the State, and also such earnings 29 within this State on way freight and passengers and the propor- 30 tion of earnings in this State on through freight and passen- 31 gers carried over lines in and out of the State, to be ascertained 32 by the number of miles over which such business was trans- 33 acted within the State and the number of miles over which it 34 was transacted without the State ; and if such owner or operator 35 be a corporation its actual capital stock, and the number, ehar- 36 acter, amount and the market value of the shares thereof, and 37 the amount of capital stock actually paid in. 86. In the case of a pipe line such return shall show for each 2 owner or operator: 3 (a) the number of miles of pipe lines owned, leased or oper- 4 ated within this State, the diameter of the pipe, the material of 5 which it is made and the time when the line, or the several parts 6 thereof, were constructed or last replaced ; 7 (b) if such pipe line be partly within and partly without this 8 State, the whole number of miles thereof within this State and 9 the whole number of miles without this State, including all 10 branches and connecting lines in and out of the State ; l-i. (c) the true and actual value per mile of such pipe line in 12 each county cf this State, including in such valuation the main 13 line, branches and connecting lines; 1<± (d) its pumping stations, machine and repair shops and ma- 15 chinery therein, tanks, storage tanks and all other buildings, 16 structures and appendages connected or used therewith, to- 17 gcther with all real estate other than its pipe line owned or used 18 by it in connection with its pipe line and not otherwise taxed, 102 Bills op Tax Commission. fW. Va. 19 including telegraph and telephone wires and the true and ac- 20 tual value of all such buildings, structures, machinery and ap- 21 pendages, and of each parcel of such real estate, including such 22 telegraph and telephone lines, and the true and actual value 23 thereof in each county in this State in which it is located; and 24 the number and value of all tank cars, tanks, barges, boats and 25 barrels; 26 (e) its personal property of every kind whatsoever, including 27 money, credits and investments, and the amount thereof, wholly 28 held or used in this State, showing the amount and, value thereof 29 in each county ; 30 (f) an itemized list of all other real property, with the loca- 31 tion thereof, which list shall show as to each parcel whether it 32 is assessed for taxation, and if so, by what officer or authority; 33 (g) the number of barrels of oil or the number of cubic feet 34 of gas transported by such line within this State, and the num- 35 ber of barrels of crude or refined petroleum oil transported by 36 tank cars, boats, barges, barrels or vessels within this State; the 37 value of such oil or gas at the places at which, it was received 38 by such line and its value in the market after it has been trans- 39 ported; 40 (h) the actual capital employed in the business of such owner 41 or, operator, the total amount of the bonded indebtedness of such 42 owner or operator with respect to such line and of indebtedness 43 not bonded; gross earnings for the year of such pipe line, in- 44 eluding earnings from telegraph or telephone lines, which shall 45 be stated separately, on the whole length of the line, including 46 branches and connecting lines in and out of the State, and also 47 such earnings within this State on business transacted wholly 48 therein, and the proportion of such earnings in this State on 49 business transacted by its line in and out of the State, to be as- 50 certained by the number of miles over which such business was 51 transacted within the State, and the number of miles over which 52 it was transacted without the State; and if such owner or opera- 53 tor be a corporation, its capital stock, the character, number, 54 amount and the market value of the shares thereof and the 55 amount of capital stock actually paid in ; 56 (i) gross expenditures for the year, giving a detailed state- 57 ment thereof, under each class or head of exepnditures. 87. All returns to be made to the board of public works un- 2 der this chapter shall be made in conformity with any reason- 3 able requirement of the board of which the person making the 4 return shall have had notice and shall be made upon forms 5 which may be furnished by the board and according to instruc- 6 tions which the board may give relating thereto and to the de- 7 scription and itemizing of the property. Any such owner or 8 operator, whether a natural person, or a corporation or com- 9 pany, failing to make such return as herein required, shall be 10 guilty of a misdemeanor and fined one thousand dollars for 1902.] Bills of Tax Commission. 103 11 each month such failure continues. Prosecution for any such 12 failure shall be in the county where the seat of government is. 88. If any owner or operator fail to make such return in the 2 time or manner hereby required it shall be the duty of the State 3 tax commissioner to take such steps as may be necessary to eom- 4 pel the making of such return and to enforce any and all pen- 5 alties imposed by law for such failure. The return delivered to 6 the State tax commissioner shall be examined by him, and if any 7 be found insufficient in form or in any respect defective, imper- 8 feet or not in compliance with law he shall compel the person 9 required to make it to do so in proper and sufficient form and in 10 all respects as required by law. The State tax commissioner 11 shall arrange, collate and tabulate such returns so that they may 12 be conveniently considered and disposed 1 of by the board and 13 shall then as soon as practicable lay them before the board of 14 public works. If such return be satisfactory to the board it 15 shall approve the same and by an order entered upon its records, 16 direct the Auditor to assess the property of such owner or oper- 17 ator with taxes ; and he shall thereupon assess the same as here- 18 inafter provided. But if such return be not satisfactory to the 19 board, or if any such owner or operator fail to make such return 20 as herein required, said board of public works shall proceed in 21 such manner as to it may seem best to obtain the facts and in- 22 formation required to be furnished by such returns ; and to this 23 end the said board may send for persons and napers, and may 24 compel the attendance of any person and the production of any 25 paper necessary, in the opinion of said board, to enable it to ob- 26 tain the information desired for the proper discharge of its 27 duties under this section. Any expenses necessarily incurred 28 by said board in procuring such information shall be paid by 29 the Governor out of the contingent fund. 89. If any person shall refuse to appear before said board 2 when required by it to do so, as aforesaid, or shall refuse to 3 testify before said board in regard to any matter as to which 4 said board may require him to testify, or if any person shall 5 refuse to produce any paper in his possession or under his con- 6 trol, which said board may require him to produce, every such 7 person shall be guilty of a misdemeanor, and fined five hun- 8 dred dollars and shall be imprisoned not less than one nor more 9 than six months, at the discretion of the court. Prosecutions 10 against any such persons shall also be in the county wherein the 11 seat of government is. 90. As soon as possible after the board of public works shall 2 have procured the necessary information to enable it to do so, 3 and at the latest before the first day of June, said board shall 4 proceed to assess and fix the true and actual value of all the 5 property of said owner or operator hereinbefore required to be 6 returned, so far as the said board has been able to ascertain the 7 same, in each county through which the railroad, car line, cars, 104 Bills of Tax Commission. [W. Va. 8 or pipe line of any such owner or operator, runs, and in which 9 any property to be assessed is. In ascertaining such value the 10 board shall consider the return, if any, made by the owner or 11 operator and any return which may have been previously made 12 by such owner or operator, and all the evidence and informa- 13 tion it has been able to procure by the means aforesaid, and such 14 as may be offered by such owner or operator. When the board 15 of public works has assessed any property hereby required to be 16 returned, and has determined the valuation thereof, such as- 17 sessment and valuation shall be entered of record in the book of 18 minutes of its proceedings and shall be certified by the secretary 19 of the board to the Auditor. Nothing in this chapter contained 20 shall be construed to require the assessment of any part of a 21 railroad or pipe line until such part is so far completed as to be 22 fit for use. As soon as such assessment is made the secretary of 23 the board shall notify the owner or operator affected thereby of 24 the amount thereof by written notice deposited in the post office 25 addressed to such owner or operator, at the principal office or 26 place of business of such owner or operator. Such assessment 27 and valuation shall be final and conclusive, unless the same be 28 appealed from in the manner following, within thirty days after 29 such notice is so deposited. 91. Any owner or operator claiming to be aggrieved b} _ any 2 such decision may, within the time aforesaid, apply by petition 3 in writing to the circuit court of any county in which any part 4 of the property so assessed is situate, for an appeal from the as- 5 sessment and valuation so made, as far as it relates to property 6 in such county; and such appeal shall forthwith be allowed by 7 such circuit court and shall be entitled to precedence over all 8 cases on the docket of such court and be heard as soon as possible 9 after such appeal is docketed, but notice in writing of such hear- 10 ing must be given to the prosecuting attorney of such county 11 and to the State tax commissioner, at least ten days before hand. 12 Upon such hearing the court shall hear all such legal evidence 13 as shall be offered on behalf of the State or any county, district 14 or municipal corporation interested, or on behalf of the appeal- 15 ing owner or operator. If the court be satisfied that the value 16 so fixed by the board of public works is correct, it shall confirm 17 the same ; but if it be satisfied that the value so fixed by said 18 board is either too high or too low, the court shall correct the val- 19 uation so made and ascertain and fix the true and actual value 20 of such property according to the facts proved, and shall certify 21 such value to the Auditor, and to the secretary of the board of 22 public works. 92. In case the list and valuation of the property filed with 2 the Auditor as aforesaid, be satisfactory to the board of public 3 works, or in case assessment of the property of such owner or 4 operator is made by the board of public works as aforesaid, the 5 Auditor shall immediately certify to the county court of each 1902.] Bills of Tax Commission. 105 6 county in which any part of the property lies, the value of the 7 property therein of every such owner or operator as valued or as- 8 sessed as aforesaid, and it shall be the duty of such court to ap- 9 portion the whole of such value between the districts and inde- 10 pendent school districts in their county in which any part of 11 said property is situated, according to the value thereof, as near 12 as may be, and then a proportional valuation to each municipal 13 corporation in their county, in which any part of said property 14 is situated, according to the value thereof or as near as may be. 93. The clerk of the county court of every county in which 2 any propertv lies which was so assessed shall, within thirty days 3 aiter the county and district levies are laid by such court, certify 4 to the Auditor the apportionment made by the county court as 5 aforesaid, and the amount levied upon each one hundred dol- 6 hrs value of the property in the county for county purposes and 7 on each one hundred dollars of the value of the property in each 8 magisterial district for district purposes. It shall be the duty 9 of the secretary of the board of education of every school dis- 10 trict and independent district in which any part of the prop- 11 erty lies, within thirty days after the levy is laid therein for 12 free school and building purposes, or either, to certify to the 13 Auditor the amount so levied on each one hundred dollars value 14 of the property therein for each of said purposes ; and it shall be 15 the duty of the recorder, clerk, or other recording officer of 16 every municipal corporation in which any part of the property 17 lies, within the same time after a levy is laid therein for any of 18 the purposes authorized by law, to certify to the Auditor the 19 amount levied upon each one hundred dollars value of the prop- 20 erty therein for each and every purpose. 94. Any clerk of a county court, secretary of board of edu- 2 cation, or recorder, clerk or other recording officer of a muni- 3 cipal corporation, who shall fail to perform any of the duties 4 herein required of him shall be guilty of a misdemeanor, and 5 fined not less than one hundred nor more than five hundred dol- 6 lars. In case of the failure of any such officer to furnish to the 7 Auditor the certificate herein required, the Auditor may obtain 8 the rate of taxation for any of said purposes from the copies of 9 the land books on file in his office, if the same be found in such 10 books, if not, in such other way or manner as he may deem 11 necessary or proper for the purpose. 95. As soon as possible after the value of the property of 2 such owner or operator is fixed by the board of public works, or 3 by the Circuit Court on appeal as aforesaid, and after he shall 4 have obtained the information herein provided for to enable 5 him to do so, the Auditor shall assess and charge the property 6 of every such owner or operator with the taxes properly charge- 7 able thereon, in a book to be kept by him for that purpose, as 8 followr : 106 Bills op Tax Commission. [W. Va. 9 (a) with the whole amount of taxes upon such property for 10 state and state school purposes, if any such taxes are levied; 11 (b) with the whole amount of taxes on such property in each 12 county for county purposes; 13 (c) with the whole amount of taxes on such property in each 14 magisterial district, for road and other district purposes other 15 than free school and building purposes; 16 (d) with the whole amount of taxes on such property in each 17 school district and independent school district for free school 18 and building purposes; 19 (e) with the whole amount of taxes on such property in each 20 municipal corporation for each and all of the purposes for 21 which a levy therein was made by the municipal authorities of 22 such corporation. 96. No injunction shall be awarded by any court or judge to 2 restrain the collection of the taxes, or any part of them, so as- 3 sessed upon the property of such owner or operator, except 4 upon the ground that the assessment thereof was in violation of 5 the constitution of the United States, or of this State, or that 6 the same were fraudulently assessed, or that there was a mis- 7 take made by the Auditor in the amount of taxes properly 8 chargeable on the property of such owner or operator; and in 9 the latter case no such injunction shall be awarded unless appli- 10 cation be first made to the Auditor to correct the mistake li claimed, and the Auditor shall refuse to do so, which fact shall 12 be stated in the bill, nor unless the complainant pay into the 13 treasury of the State all taxes appearing by the bill of com- 14 plaint to be owing. 97. The Auditor shall, as soon as possible, after the said 2 assessment is completed, make out and transmit, by mail or 3 otherwise, to such owner or operator, a statement of all taxes 4 and levies so charged, and it thall be the duty of such owner 5 or operator, so assessed and charged, to pay the whole amount 6 of such taxes and levies into the treasury of the State by the 7 twentieth day of January next after the assessment thereof, 8 subject to a deduction of two and a half per centum upon the 9 whole sum, if the same be paid on or before that day. If such 10 owner or operator fail to pay such taxes and levies by the said 11 twentieth day of January, the Auditor shall add ten per centum 12 to the amount thereof, to pay the expenses of collecting the 13 same, and shall certify to the assessor of each county the 14 amount of such taxes and levies assessed within his county; 15 and it shall be the duty of every assessor to collect and account 16 for such taxes and levies in the same manner as other taxes 17 are levied or collected and accounted for by him. 98. When the district and independent school district taxes 2 and levies are collected by the assessor he shall immediately pay 3 the same to the treasurer of the proper district, or he shall ac- 4 count for and pay the same as treasurer of such district. When 1902.] Bills op Tax Commission. 107 5 such taxes and levies due to a municipal corporation are col- 6 leeted by the assessor he shall pay the same to the proper col- 7 lecting officer or treasurer of such municipal corporation or 8 otherwise, as the council, or other proper authority thereof, may 9 direct, or he shall account for and pay the same as the treas- 10 urer of such municipal corporation. 99. Neither the County Court of any county, nor any board 2 of education, nor the municipal authorities of any incorpor- 3 ated town shall have jurisdiction, power or authority, by com- 4 promise or otherwise, to remit or release any portion of the 5 taxes so assessed upon the property of any such owner or oper- 6 ator, and when such taxes or levies are certified to the assessor 7 of any county for collection, as aforesaid, it shall be his duty 8 to collect the whole thereof, regardless of any order or direction 9 of any such County Court, board of education or municipal 10 authority to the contrary; and if he fail to do so, he and his 11 sureties in his official bond shall, unless he be restrained or 12 prohibited from so doing by legal process from some court 13 having jurisdiction to issue the same, be liable thereon for said 14 taxes and levies he may so fail to collect, if he could have col- 15 leeted the same by the use of due diligence. Any member of 16 the County Court or board of education, or of the council of a 17 municipal corporation, who shall vote to remit or release any 18 part of the taxes so assessed on the property of any such owner 19 or operator, shall be guilty of a misdemeanor, and fined five 20 hundred dollars, and shall be removed from his office by the 21 court by which the judgment of such fine is rendered, in addi- 22 tion to such fine. 100. When such taxes 'and levies are paid into the treasury, 2 as herein provided, the Auditor shall account to the assessor of 3 each of the counties to which any sum so paid in for county 4 levies belongs, for the amount due such county, and may ar- 5 range the same with such assessor in any settlement for State 6 taxes in such a way as may be most convenient; and the as- 7 sessor shall account to the county court of his county for the 8 amount so received by him, in the same manner as for other 9 county levies: Provided, That the taxes assessed for the last 10 year of the term of office of a sheriff or assessor shall be paid 11 to, or settled with, the sheriff or collecting assessor who was in 12 office at the time the assessment was made. The amount so 13 paid for each district and independent school district shall be 14 added to the distributable share of the school fund payable to 15 such district, and shall be paid upon the requisition of the 16 county Superintendent of Free Schools in like manner as other 17 schooi moneys are paid. 101. The Auditor shall certify to the County Court of every 2 such county on or before the first day of April in each year, 3 the amount to which the assessor thereof is chargeable on ac- 4 count of the levy upon the property of such owner or operator. 108 Bills of Tax Commission. [W. Va. 5 He shall also certify to the County Superintendent of Free 6 Schools the amount of such levies due to each district and inde- 7 pendent school district in his county for free school purposes. 8 The amount so paid in for each municipal corporation shall, as 9 soon as received by the Auditor, be paid over to the County 10 Assessor or other treasurer of the municipal corporation to 11 which such taxes are due, or to such other officer of the cor- 12 poration as the council may designate and the Auditor shall 13 report such payment to the council. But the failure of the 14 clerk of any Circuit Court or the secretary of amy board of edu- 15 cation, or the proper officer of any municipal corporation, to 16 certify to the Auditor the levies or apportionment within the 17 time herein prescribed, shall not invalidate or prevent the as- 18 sessment required by this section, but the Auditor shall make 19 the assessment and proceed to collect or certify the same to the 20 assessor as soon as practicable, after he shall obtain the in- 21 formation necessary to make such assessment. 102. The taxes and levies assessed against any such owner 2 or operator shall constitute a debt to the State or county, dis- 3 trict or municipal corporation entitled thereto and may be col- 4 lected by action of assumpsit or other appropriate judicial pro- 5 ceedings, which remedy shall be in addition to all other existing 6 remedies. The right of the State or of any county or district, or 7 municipal corporation to enforce by suit or otherwise, the col- 8 lection of taxes or levies, heretofore assessed, or the right to 9 which has heretofore accrued, shall not in any manner be af- 10 fected or impaired by anything in this chapter contained. 103. All buildings and real estate owned or held by any such 2 owner or operator and used or occupied for any purpose not 3 immediately connected with the property so to be assessed by 4 the board of public works, or which is rented or occupied for 5 any purpose, to or by individuals, shall be assessed with the 6 taxes properly chargeable thereon, the same as other property 7 of the like kind belonging to an individual. 104. No railroad company or corporation shall be exempt 2 from taxation, whether the same has been or may be created, 3 organized or operated by, under or by virtue of any general or 4 special law or laws, or whether heretofore exempt from taxa- 5 tion or not, but the provisions of this chapter shall apply to all 6 such companies and corporations without distinction or excep- 7 tion. MAKING UP THE PERSONAL PROPERTY BOOK. 105. From the information obtained as aforesaid the as- 2 sessor shall proceed to make up his personal property book as 3 follows: He shall enter therein the names of the owners of 4 personal property and of other persons liable to capitation tax, 5 alphabetically arranged by districts, and opposite the name of 1902.] Bills op Tax Commission. 109 6 each person, in separate columns, the persons and subjects of 7 taxation with which he is chargeable, that is to say: 8 (a) The number of white male residents over the age of 9 twenty-one, not exempt from taxation on account of bodily in- 10 firmity; 11 (b) the number of colored male residents over the age of twen- 12 ty-one, not exempt from taxation on account of bodily infirm- 13 ity ; 14 (c) the number of horses, mules, asses and jennets, and the 15 value thereof; 16 (d) the number of cattle and the value thereof; 17 (e) the number of sheep and the value thereof; 18 (f) the number of hogs and the value thereof; 19 (g) the value of farming and gardening utensils and imple- 20 ments ; 21 (h) the value of agricultural products and products of ani- 22 mals; 23 (i) the value of mined or manufactured products; 24 (j) the number of automobiles and bicycles, and the value 25 thereof; 26 (k) the number of carriages, carryalls, gigs, buggies, coaches, 27 hacks, wagons, carts, drays, and other vehicles not included as 28 farming utensils and the value thereof; 29 (1) the number of watches and clocks and the value thereof; 30 (m) the number of piano fortes, organs, melodeons, and other 31 musical instruments and the value thereof ; 32 (n) the value of all gold and silver plate and jewelry; 33 (o) the value of household and kitchen furniture, not other- 34 wise enumerated. But articles assessed as property used in 35 connection with any trade or business, or as tangible personal 36 property of any incorporated company shall not be enumerated 37 under items g, h, i, j, k, 1, m, n, or o; 38 (p) the value of the tangible personal property of any incor- 39 porated company and of the tangible personal property used in 40 connection with any trade or business ; 41 (q) the value of all 'tangible property not otherwise assessed; 42 (r) the money of every person, firm and incorporated com- 43 pany: 44 (s) the value of credits and investments not otherwise assessed; 45 (t) the amount of money, bonds and evidences of debt under 46 control of a receiver or commissioner, or deposited or invested 47 by order of court to the credit of any suit ; 48 (u) all money, credits and investments not otherwise assessed 49 or exempt from taxation; 50 (v) in case the shares of any bank, trust company or banking 51 association are assessed, the names of the owners thereof, and 52 the value thereof, which names shall be arranged alphabetically 53 under the names of each bank, in a separate list following the 110 Bills op Tax Commission. [W. Va. 54 other entries in said book for the magisterial district in which 55 shares are assessed; 56 (w) the total amount of all personal property included in the 57 foregoing items; 58 (x) the aggregate of the indebtedness allowed to be deducted 59 under section 66 of this chapter ; 60 (y) the net sum shown after deducting such indebtedness from 61 the total amount of the property assessed; 62 (z) the whole amount of the taxes due from eaeh corporation, 63 firm and individual, and not assessed on the land books, which 64 taxes shall be assessed on the net sum shown as aforesaid. 106. If the assessor discover that any taxes on personal 2 property were omitted in any former year, not exceeding five, 3 he shall enter the same with interest thereon, in his personal 4 property book. RULES APPLICABLE TO BOTH LAND AND PERSONAL PROPERTY BOOKS. 10-7. The assessor shall add up the columns of figures on 2 each page of his land and his personal property book, so as to 3 show, at the bottom of each page, the aggregate of each column ; 4 and at the end of each district list he shall enter the aggregates 5 from the bottoms of the respective pages pertaining to such dis- 6 trict, with reference to the pages from which he has transferred 7 the said aggregate; and shall there add up the same, so as to 8 show the total of each column for the whole district. The totals 9 thus ascertained for the several districts shall be transferred, 10 with proper references, to the end of such book and there 11 added up so as to show the total of each column for the whole 12 eounty. PROPERTY OF ASSESSOR AND HIS ASSISTANTS— HOW ASSESSED. 108. It shall be the duty of the assistant to report a list of 2 all their real and personal property with the true and actual 3 value of the same to the assessor, which report shall be sworn to 4 by them as in other cases, and it shall be the duty of the assessor 5 to revise said list and, if found to be erroneous, to correct the 6 same as in other cases. 109. The assessor shall make a particular report, under oath, 2 to the clerk of the County Court of his county, of his own real 3 and personal property subject to taxes in his county, showing 4 the whole amount of taxes chargeable to him therefor. He 5 shall enter his own property and the taxes chargeable thereon, 6 upon his books in like manner as those of other persons are 7 entered. For failing to perform any duty required of them by 8 this and the preceding section, the assessor and his assistants 9 shall each forfeit fifty dollars and in addition thereto be liable 10 to removal from office. 110. In any case in which, in consequence of there being no 2 assessor, or from any other cause, a land book or 'personal prop- 1902.] Bills of Tax Commission. Ill 3 erty book not made out for any county for any year thereafter, 4 the assessor for such county shall proceed to make out the 5 proper land and personal property books for such year, ac- 6 cording to the rate of taxation prescribed therefor by law, and 7 for the collection of the taxes therein charged, as If the said 8 book had been dulv made during the year to which they relate. 111. If by reason of war, insurrection, riot, forcible resist- 2 ance to the execution of the law, or imminent danger thereof, 3 the assessor cannot perform his duties in his county or any part 4 thereof he shall nevertheless proceed to make his assessmentt by 5 reference to the former land and personal property books, or 6 upon the best information he can obtain and like proceedings 7 may be had for the collection of taxes thus charged, as if such 8 assessment had been regularly made. 112. In any proceeding to take or damage for public use all 2 or any part of any property, real or personal, or in any pro- 3 ceedings wherein the value of any such property or any part 4 thereof may come in question, the assessment of such property 5 appearing on the land or personal property book, last certified 6 before the beginning of such proceedings shall be admissible in 7 evidence against the owner of such property, and no verdict 8 shall stand and no order, judgment or decree shall be entered 9 which manifestly exceeds by more than ten per cent, the value 10 of the said property or part thereof as shown by the valuation 11 of said property on such land or personal property book. PROCEEDINGS OF THE ASSESSOR AFTER THE BOOKS ARE MADE OUT. 113. The assessor shall make three fair copies of his personal 2 property book and a like number of copies of his land book and 3 when the same shall be completed, shall present them, together 4 with the lists mentioned in the seventieth section of this chapter, 5 to the clerk of the county court of the county, who shall, with 6 such assistance as may be necessary, carefully and minutely com- 7 .pare the books with the said 1 lists, and examine them in such other 8 way as his information will enable him to do. The assessor shall 9 attend at the office of the clerk, and shall assist at the examina- 10 tion so far as he may be desired by the clerk. The clerk shall 11 point out to the assessor such errors, if any, as in his opinion 12 may exist in any of the books, and every such error 'shall be cor- 13 rected; but when the clerk and assessor cannot agree as to the 14 propriety of such correction, the matter shall be submitted to 15 the prosecuting attorney for the county, and they shall conform 16 to his decision. When the examination is completed, and the 17 additions and recapitulations required by law have been made 18 and found to correspond in each of said books, the clerk shall 19 append to each of said books an affidavit to the following effect : 20 "I, , clerk of the county court of 21 county, do solemnly swear (or affirm) that I have examined and 22 corrected the foregoing book as required by law, and the addi- 112 Bills op Tax Commission. [W. Va. 23 tions, proofs and recapitulations having been made as required 24 by law, have been examined by me, and are correct and corre- 25 spond with the other two land books (or personal property 26 books) examined by me. 27 • 28 Clerk of the county court of 29 County. 30 The officer before whom the oath is taken shall annex the 31 lollowing certificate : 32 ' ' Sworn to and subscribed before me, a , for the 33 county of , on this .... day of , " which 34 certificate shall be subscribed by the officer administering the 35 oath. 114. As soon as such comparison and examination shall have 2 been completed', the assessor shall make and subscribe the fol- 3 lowing oath, at the foot of each of the three copies of the per- 4 sonal property book and of the land book : o I , assessor of the county of do sol- 6 emnly swear (or affirm) that in making the foregoing assessment, 7 I have to the best of my knowledge and ability pursued the law 8 prescribing the duties of assessors; that I have not been influ- 9 enced in making the same by fear, favor or partiality, nor by the 10 character or residence of any owner of any property; that the 11 valuation of each item of property is fixed according to the best 12 information I could obtain and that I believe such valuation to 13 be the true and actual value thereof, by which I mean the price 14 which could be obtained for such property if voluntarily sold 15 on such terms as are usually employed in the sale of such prop- 16 erty, and that such valuation is in no case made according to 17 any rule, basis, percentage or proportion less than the whole 18 of such true and actual value, and that I believe the entries of 19 the lists, the additions, proofs and recapitulations in the fore- 20 going book are correct, and that the same are alike, in words 21 and figures, to the other two copies of the land book (or the p.er- 22 sonal property book as the case may be) made by me for my 23 countv for this year, so help me God. 24 25 Assessor. 26 The officer addministering the foregoing oath shall append 27 thereto a certificate in substantially the following form: 28 Subscribed 1 and sworn to before me, a for the 29 county of and State of West Virginia, by 30 assessor for said county, this the .... day of , 19 . . . . 31 32 Which certificate shall be subscribed by such officer. 115. After the land book and personal property book have 2 been corrected and certified as required by sections one hundred 3 and thirteen and one hundred and fourteen of this chapter, the 4 assessor shall on or before the fifteenth day of June next ensu- 1902.] Bills of Tax Commission. 113 5 ing, deliver one copy of each of said books to the clerk of the 6 county court of the county to ba by him carefully preserved 7 among the records of his office, free for the inspection of any 8 person and a copy of the same, or any portion thereof, may be 9 had at the charge of the person desiring it, and such copy of the 10 personal property book and the land book shall also serve for 11 laying the county levy. At the time the assessor delivers the ] 2 copy of said books to the clerk he shall also deliver to the prose- 13 cuting attorney of the county the lists mentioned in the seven- 14 tieth scetion of this chapter arranged 1 in the order in which they 15 have been entered in the personal property book. It shall be 16 the duty of the prosecuting attorney to examine said lists and 17_ compare them with the books to ascertain whether the assessor 18 has complied with his duty in swearing the persons named there- 19 in or in any other respect, and whether the said persons have 20 violated any of the requirements of this chapter ; and if the pros- 21 ecuting attorney discover any violations of law by the assessor 22 or any other person, it shall be his duty to take such proceedings, 23 to prosecute and punish all such offenders as such examination 24 and any other facts in his possession may warrant. After he 25 has made such examination and comparison the prosecuting at- 26 torney shall deliver said list to the clerk of the county court,. 27 who shall preserve them in his office for one year ,and then de- 28 stroy them, unless otherwise directed by the prosecuting at- 29 torney. 116. The assessor shall retain in his office one copy of the land 2 book and one copy of the personal property book, which copies- 3 shall be his guide in the collection of taxes, and which shall be 4 carefully preserved by him and turned over to his successor in 5 office. The remaining copies of each of said books shall be 6 transmitted by the assessor to the auditor on or before the first 7 day of October, with a certificate affixed thereto or written there- 8 on, stating that he has delivered duplicates thereof to the clerk 9 of the county court of the county, and the time of such delivery. 10 The said copies shall be a guide to the auditor in auditing any 11 accounts of such assessor or other collector, and of the sheriff 12 of the county affected by such book; and shall be admitted as 13 evidence in any proceedings against such assessor, collector or' 14 sheriff in relation to taxes entered 1 therein. 117. The assessor may require the officer to whom the said 2 copies are delivered or transmitted, an acknowledgment in writ- 3 ing of the receipt thereof. PENALTY ON CLERK OR ASSESSOR FOR FAILURE TO PERFORM HIS DUTY.. 118. If any clerk or assessor knowingly make a false entry, 2 addition or recapitulation in the personal property book or land* 3 book, or in any copy of either, he shall for every such offense 4 forfeit three hundred dollars. 119. If any clerk or assessor fail to perform any duty re- 114 Bills of Tax Commission. [W. Va. 2 quired of him by the one hundred 1 and thirteenth, one hundred 3 and fourteenth and one hundred and fifteenth sections of this 4 chapter, or if the prosecuting attorney fail to perforin the duty 5 required of him by section one hundred and fifteen of this chap- 6 ter, he shall forfeit for every such failure not less than fifty nor 7 more than three hundred dollars. 120. If any clerk, assessor or prosecuting attorney fail to 2 perform any duty required of him by law, and there be no other 3 penalty imposed by law for such failure, he shall forfeit for 4 every such failure not less than ten nor more than fifty dollars. i COMPENSATION ALLOWED CLERKS. 121. The clerk of the county court shall be allowed the fol- 2 lowing fees: For making and certifying the list required by 3 section thirty-one of this chapter, seventy-five cents for each 4 tract of land, the title of which is shown by said list to have 5 been transferred from one person to another by any manner in 6 said section mentioned, except that when different interests in 7 the same tract of land are conveyed to the same person or per- 8 sons by different deeds, or when different tracts of land are con- 9 veyed to the same person or presons by the same deed or will he 10 shall be entitled to charge but one fee. Such fees shall be paid 11 by the person or persons to whom the transfer of title has been 12 made. 122. The clerks may make out tickets for their fees and place 2 them in the hands of the sheriff or other officer, to be collected 3 and accounted for in the same manner that the fees of the clerk 4 of the circuit court are collected and accounted for. The clerks 5 of the county courts shall be subject to the same penalties as 6 clerks of circuit courts for issuing fee bills wrongfully. 123. The auditor shall pay out of his contingent fund, the 2 several assessors for all postage and express charges advanced 3 by them in the transmission of their books or correspondence re- 4 lating thereto, the accounts for which shall be verified by their 5 affidavits. 124. Unless the assessor exhibit to the county court the re- 2 ceipts of the proper officers, showing that the copies of the land 3 book and personal property book have been delivered within the 4 time prescribed in this chapter, or show to the satisfaction of the 5 court that any delay which may have occurred was unavoidable, 6 the court may refuse him any compensation, or may reduce his 7 commission or allowance as to them may seem right and proper. 125. When one assessor begins in any year, and the office be- 2 comes vacant before the services to be rendered by him in that 3 year are fully performed, in consequence whereof another is 4 elected or appointed who completes the same, the sum to be paid 5 for the whole service of the assessor in that year shall be appor- 6 tioned by the county court between the assessor last mentioned 7 and the former acording to the services by them respectively 1902.] Bills of Tax Commission. 115 8 performed. If, however, in consequence of any failure to de- 9 Jiver books or papers which the former had, the latter has to pro- 10 ceed to take the list of taxable property, and do all that he would 11 have to do in case there had been no previous assessor that year, 12 then he shall receive all the compensation for the said year. 126. After the copies of the land book or personal property 2 book shall have been verified and delivered no alteration shall 3 be made in them or either of them affecting the taxes of that 4 year. RELIEF AGAINST TAXES ERRONEOUSLY ASSESSED, ETC. 127. Any person claiming to be aggrieved by any entry in 2 any land or personal property book of any county who shall not 3 have been notified of his assessment or who shall not have ap- 4 peared and contested the same as provided in section eighteen 5 of this chapter, and any person claiming to be aggrieved by the 6 assessment of a license tax in any county, may, within one year 7 from the verification of such book, or within six months after 8 the assessment of such license tax, as the case may be, apply for 9 relief to the county court of the county in which such books are 10 made out, and in which such license tax is assessed. But he 11 shall, before any such application is heard give ten days notice 12 to the prosecuting attorney of the county, whose duty it shall be 13 to attend to the interests of the State, county and district, in the 14 matter. If it appear on the hearing of such application that 15 the value, distance or bearing from the court house, or the local 16 description of any tract of land entered in such land book is 17 by mistake or fraud incorrectly entered therein, or that any 18 tract or lot of land entered in such land book is, by mistake or 19 fraud, charged with a greater or less amount of taxes and levies 20 than should have been charged thereon, or that any person prop- 21 erly chargeable with the taxes on any tract or lot entered there- 22 in is not so charged, or that there is any mistake in the name of 23 the person charged with taxes on any tract or lot of land therein 24 entered, or if it appear from the report of a competent surveyor, 25 under oath, that any tract of land entered therein is by mistake 26 or otherwise charged with a greater number of acres than it con- 27 tains, or if it appear that any one has been improperly charged 28 with taxes on personal property, or that his property has been 29 assessed at an improper valuation, the court shall, by an order 30 entered of record, correct any and every such error or mistake, 31 and direct its clerk to furnish the Assessor with a copy of such 32 order, and the said 1 Assessor shall enter the same properly in 33 the next land book made out by him. A copy of any such order, 34 or orders, entered in any court, making any such correction as 35 is herein provided for, shall be made and certified to the Auditor 36 by the Clerk within twenty days after the entering of the same; 37 such application shall have precedence of all other business be- 38 fore the court ; but any order or judgment made upon such ap- 116 Bills of Tax Commission. [W. Va. 39 plication shall show that the prosecuting attorney was present 40 and defended the interest of the State. In the event it shall be 41 ascertained that the land or personal property has been assessed 42 too high, or is otherwise improperly assessed, and that the owner 43 has paid 1 the excess of such taxes, or the taxes erroneously 44 charged, it shall be refunded to him, and, if not paid, he shall 45 be released from the payment thereof. If the court, upon an ap- 46 plication to correct an assessment under any of the provisions ot 47 this chapter refuse to make the correction asked for, the appli- 48 cant may have the evidence taken thereon certified by the Coun- 49 ty Court, and an appeal may be taken, as in other cases, from the 50 order of refusal to the Circuit Court of the county, and such 51 appeal, when allowed by the court or judge, shall, except as 52 hereinafter provided, have the preference over all other civil 53 cases pending in said court; and whenever any such assessment 54 is corrected by the County Court, or by the Circuit Court on 55 appeal, the Clerk of the court making the corrections shall certi- 56 fy a copy of such order to the auditor, and shall also furnish 57 to the Assessor a copy of the same, and said Assessor shall there- 58 upon make the correction in his land book for the next year ac- 59 cording to such order. . 128. Whenever the County Court or the Circuit Court on 2 appeal shall grant relief to any such applicant against the taxes, 3 or any part of them, assessed against him on either the land or 4 the personal property books, or if a license tax, an order shall 5 be made by such court exonerating such applicant from the 6 payment of so much of such taxes as are erroneously charged 7 against him, if the same have not been paid ; and if paid, that 8 the sum so erroneously charged be refunded to him. 129. Such order, delivered to the Assessor, Sheriff or other 2 collecting officer, shall restrain him fiom collecting so much as 3 is erroneously charged, and if the same has been already col- 4 lected, shall compel him to refund the money, if such officer has 5 not already paid it into the treasury, and in either case, when 6 endorsed by the person exonerated, it shall be a sufficient voucher 7 to entitle the officer to a credit for so much in his settlement, 8 which he is requested to make. 130. If what was erroneously charged has been paid into the 2 State treasury, the order of the County Court attested by its 3 Clerk, shall entitle the claimant to a warrant on the State treas- 4 ury for the amount thereof. Provided, that application for the 5 same be made to the Auditor within one year after the date of 6 said order. THE GEAND JURY TO INQUIRE INTO VIOLATIONS OP THE REVENUE LAWS. 131. It shall be the duty of every assessor to furnish the 2 prosecuting attorney for the county a list of every violation of 3 the revenue laws, committed by any person other than himself, 4 showing the nature and character of each violation. It shall be- 1902.] Bills of Tax Commission. 117 5 the duty of such attorney to deliver such lists to the foreman of 6 the grand jury, who shall treat it as having been especially de- 7 livered in charge to the grand jury. The said foreman, after 8 the grand jury is discharged, shall return said list to the Clerk 9 of the Circuit Court, to be preserved and filed in his office. It 10 shall also be the duty of the Circuit Court to specially charge 11 the grand jury to inquire into all the violations of the revenue 12 laws by the Assessor. 132. The words ' ' tax, " " taxes, ' ' " taxable, " and " taxation ' ' 2 in this act shall be deemed to include county, district, inde- 3 pendent school district and municipal corporation levies in all 4 cases not inconsistent with the context. 133. Taxes for county, district, independent school district 2 and municipal purposes shall be levied only upon the value of 3 property ascertained under the provisions of this chapter. 4 II. Chapter sixty-two of the Acts of 1883, entitled "An act 5 authorizing the assessment in one tract of contiguous lands 6 owned by the same person ; ' ' chapter one hundred and eighteen 7 of the acts of 1891, entitled ' ' An act releasing from taxation real 8 estate that has been acquired, or may be hereafter acquired, and 9 used for public roads, and releasing the land owner from paying 10 taxes on lands acquired by a railroad company;" chapter nine- 11 teen of the Acts of 1897, entitled "An act providing for the re- 12 duction of the valuation of real estate for taxation as fixed by 13 the reassessment of real estate made in the year eighteen hundred 14 and ninety-one, when the value of such real estate has been or 15 may be reduced by reason of flood or fire", and all other acts and 16 parts of acts coming within the purview of this act and incon- 17 sistent therewith are hereby repealed. 18 III. This act shall take effect on the first day of January, 19 nineteen hundred and five, and not sooner, except that sections 20 one to five inclusive, nineteen to twenty-two inclusive, twenty- 21 six, twenty-seven, fifty-six, sixty-six, eighty-three to one hundred 22 and four inclusive, shall take effect ninety days after the pas- 23 sage of this act, but the provisions of sections ninety-seven to 24 one hundred and one inclusive, with respect to collections by 25 the Assessor and payments to him, shall, until January first, 26 nineteen hundred and 1 five, be read and taken to apply to the 27 Sheriff instead of the Assessor, and except further that the as- 28 sessors in this act provided for shall be elected at the general 29 election in nineteen hundred and four. Note to Section 66.— If it be desired to permit indebtedness to be deducted from all personal property, the following may be sub- stituted for section 66. 66. Any person may have the amount of the indebtedness 2 which he owes to others, either as principal debtor, or as surety 3 or endorser, where the principal debtor is insolvent, and the 118 Bills of Tax Commission. [W. Va. 4 surety or endorser is not indemnified, deducted from the total 5 valuation of his personal property. But before such deduction 6 shall be allowed, the person desiring the same shall make and 7 file with the Assessor an itemized statement, verified by affidavit, 8 showing each debt which* he desires to have deducted, by whom 9 made, to whom owing, when payable and the amount thereof, 10 including interest to the first day of January of the current 11 year, and if he is liable for such debts as surety, he shall also 12 state the name of the principal debtor and the names of his 13 co-sureties, or joint endorsers, if any, and also state any secur- 14 ity he may hold. On receipt of which statement, properly veri- 15 fied, if satisfied with the correctness thereof the Assessor shall 16 deduct the amount of such indebtedness from the total valua- 17 tion of such debtor's personal property, and extend the taxes for 18 which such person is liable upon the residue of such valuation, 19 and if such indebtedness equals or exceeds in amount the total 20 valuation of the personal property, there shall be no taxes as- 21 sessed on such personal property. The amount of the indebted- 22 ness to be deducted shall be shown in a separate column in the 23 personal property book. If debts so stated are owing by such 24 person, either as co-obligor or as co-surety or joint endorser, with 25 others who are solvent, he shall be allowed to deduct only so 26 much of such debts as he may have to pay, after his co-obligor or 27 his co-sureties or joint endorsers shall have paid their proportion 28 thereof. Such statements shall be filed by the Assessor with the 29 Clerk of the County Court, whose duty it shall be to preserve 30 them in his office for one year after the same have been filed 1 with 31 him, and shall not allow the same to be examined by any person 32 except the Assessor of the county and his assistants, and at the 33 end of said year he shall destroy them, but if the person making 34 such statement shall be indicted for a violation of any of the 35 provisions of this chapter, the said statement made by him may 36 be used as evidence against him at the trial of such indictment. 37 The Assessor shall furnish to any person desiring to make the 38 statement herein provided' for, proper forms, to be supplied by 39 the Auditor for the listing of debts. No debts shall be deducted 40 as herein provided for unless the statement thereof be verified 41 by the affidavit of the person listing the same, which affidavit 42 shall be to the following effect, viz. : 43 "State of West Virginia, 44 • County of ss. : 45 I,' , do solemnly swear (or affirm) that the foregoing 46 statement of debts owing by is, to the best of my knowl- 47 edge and belief, true and correct ; that they are bona fide debts, 48 and not fictitious obligations created for the purpose of having 49 the amount thereof deducted from the valuation of property; 50 that where are (is) bound as surety, or endorser in any 51 debt mentioned in said statement, I verily believe the principal 52 debtor is insolvent, and that I have in such cases stated both the 1902.] Bills of Tax Commission. 119 53 entire debt and the amount only which I verily believe ( ) 54 will have to pay on such debt after the co-sureties have paid their 55 proportion thereof, and for which ( ) are lis) not indem- 56 nified, and that where ( ) are (is) bound with others as 57 makers of any debt, I have stated both the whole amount of the 58 debt and the portion thereof which I verily believe ( ) will 59 have to pay after the other solvent obligors thereon have paid 60 their proportions, so help me God. " 61 The officer administering said oath shall append thereto the 62 following certificate, viz. : 63 ' ' Subscried and sworn to this the day of 64 19... " " 65 Any Clerk of a County Court, Assessor or Assistant Assessor 66 who shall disclose any such statement or any information con- 67 tained therein to any one other than the creditor entitled to the 68 debt, with reference to which the disclosures might be made, 69 shall forfeit not less than one hundred nor more than three hun- 70 dred dollars. But the said statement shall be subject to be re- 71 -viewed 1 by the Assessor and his assistants and the Clerk of the 72 County Court when reviewing the tax lists as provided in sec- 73 tion seventeen of this chapter, and if the Assessor is not satisfied 74 that the debts named in said statement are bona fide debts and 75 correct in amounts, he may examine on oath the person, or his 76 agent, to whom any such debt purports to be payable, and also 77 the person 'entitled thereto if the same has been transferred. 78 Any person who shall make a false statement, or who shall state 79 fictitious debts for the purpose of having the amount thereof de- 80 ducted as herein provided for, shall be guilty of a misdemeanor, 81 and on conviction thereof shall be fined not less than fifty nor 82 more than five hundred dollars. If it be desired not to permit any deductions on account of in- debtedness, the following may be substituted for section 66 : 66. In listing credits and investments, the person owning the 2 same shall not be allowed to deduct therefrom anything that he 3 may owe, either as principal debtor or as surety, endorser or 4 guarantor. DRAFT D I. A BILL to amend and re-enact section twelve of chapter eighty- five of the Code, relating to the appraisement of estates. Be it enacted by the Legislature of West Virginia : 1. That section twleve of chapter eighty-five of the Code be 2 and the same is hereby amended and re-enacted so as to read as 3 follows : 12. The personal estate of every deceased person, together 120 Bills of Tax Commission. [W. Va. 2 with all real etsate which his personal representative is author- 3 ized by will to lease or sell, shall be appraised as follows : The 4 court by whose order any person is authorized to act as personal 5 representative shall appoint not less than three nor more than 6 five appraisers, any three of whom may act in the county in 7 which deceased last had his residence, and a like number in ev- 8 ery other county in which there may be any goods or chattels 9 of the deceased, or, in the case of a will, in which there may be 10 any real estate which the personal representative is authorized 11 to lease or sell. Said appraisers, after first taking an oath for 12 the purpose, shall appraise at its real and actual value all the 13 tangible personal property of every description owned by de- 14 ceased at the time of his death and located in their respective 15 counties and all real estate in their respective counties which 16 his personal representative is authorized by will to receive the 17 rents from, or to lease or sell. They shall also make a list of all 18 his intangible property of every description, including moneys, 19 credits, investments, annuities, insurance policies, judgments 20 and decrees for money, notes, bonds, accounts and all other evi- 21 dences of debts, whether owing to him by persons or corporations 22 in or out of the state ; the number and value, including both the 23 par value and the actual value of any shares of capital stock 24 owned by him in any joint stock company or corporation, 25 whether located in this State or elsewhere. They shall designate 26 such intangible property as good, bad or doubtful, as to them 27 may appear to be correct, and by whom owing and when pay- 28 able and from what time such of them as are interest-bearing 29 bear interest. 30 Every such note, bond or evidence of debt shall have endorsed 31 thereon the word "appraised 1 ", under which each acting ap- 32 praiser shall sign his name. No suit, or action at law shall be 33 brought in any of the courts of this state by the personal repre- 34 sentative or legatee of any deceased person for the collection of 35 any such note, bond or evidence of debt unless and until the 36 same shall be first shown to have been listed by the appraisers : 37 provided, however, that any note, bond or evidence of debt 38 which bears the endorsement by the appraisers as above re- 39 quired shall need no further proof that the same was listed. 40 The several appraisements anl lists aforesaid shall be signed 41 bv the appraisers who made the same and returned to the clerk 42 of said court who shall record them. Every such appraisement 43 and list shall be prima facie evidence of the value of the estate 44 embraced therein and that it came to the hands of the personal 45 representative. 46 Said appraisers shall receive each one dollar per day and their 47 actual expenses necessarily incurred in making said appraise- 48 ment. No person shall be permitted by any means whatsoever 49 to avoid the appraisement and listing of his estate as herein 50 provided. 1902.] Bills op Tax Commission. 121 DRAFT D 2. A BILL to amend and re-enact chapter thirty of the Code, relating to the collection of taxes. Be it enacted by the Legislature of West Virginia : That chapter thirty of the Code be and the same is hereby 2 amended and re-enacted so as to read as follows : BY WHOM TAXES AEE TO BE COLLECTED. 1. The assessor shall be ex officio treasurer of the county and 2 of each town therein, and shall collect the taxes assessed in his 3 county and in each town therein for all purposes, subject to the 4 provisions hereinafter contained. He may, by and with the 5 advice and consent of the county court, appoint one or more 6 deputy collectors who may be the assistant assessors or any other 7 persons and whose term of office shall be the same as that of the 8 assessor, unless sooner removed for cause. The services of the 9 deputy collectors shall be paid for by the assessor, and they 10 shall have the same rights and powers in regard to the collection 11 and disbursement of all county, district and town taxes as are 12 conferred upon the assessor, and shall be subject to the same 13 fines and 1 penalties to which the assessor is liable when acting 14 as treasurer and collector of taxes. 2. The county court may appoint a collector in any county 2 when necessary to collect any such taxes. 3. Such collector shall have a reasonable time allowed him 2 for making his collections and accounting therefor, and shall 3 before he acts execute a bond to be approved by said court and 4 filed with the Clerk thereof in the penalty of not less than five 5 thousand dollars, to which bond the provisions of the tenth ehap- 6 ter shall be applicable. 4. Delinquent taxes may be collected by a constable or other 2 person as provided in the twenty-sixth section of this chapter. WHEN AND HOW TAXES AEE TO BE COLLECTED. 5. Each assessor or collector shall commence his collections 2 yearly on the first day of July , or as soon thereafter as 3 the land and personal property books can be made out. 6. The assessor shall keep an office at the county seat which 2 shall be open daily during business hours. 7. It shall be the duty of the assessor or collector to give no- 2 tice by posting at the places of voting in each district, and at 3 not less than six other public places in the district, for at least 4 twenty days before the time appointed, that he will attend at 5 one or more of the most public and convenient places for the 6 people in such districts and to be specified in said notice be- 7 tween the thirty-first day of August and the first day of Novem- 8 ber following, for the purpose of receiving taxes due by the peo- 122 Bills of Tax Commission. [W. Va. 9 pie residing or paying taxes in said district, and that he will 10 make a discount of two and a half per cent, to all such persons 11 as shall pay all their taxes on or before the last day of October 12, of that year, and not otherwise ; which discount shall be made 13 on the whole amount of taxes and levies of every kind so col- 14 lected by said assessor or collector. Such netice shall be posted 15 on or before the first day of August in each year, and any as- 16 sessor or collector failing to post the same as herein required 17 shall forfeit one hundred dollars for every such failure. The 18 county court of any county may order that the notice hereinbe- 19 fore required shall also be given by the assessor or collector by 20 advertising the same. After such order is made and until it 21 is set aside, the assessor or collector shall, besides posting as 22 hereinbefore required, advertise such notice once a week for 23 three weeks next preceding the first day of September in 24 every year, in one daily paper in each language in which a daily 25 newspaper may be published in such county, and also in a 26 weekly newspaper published therein, if there be one, and for 27 each failurre so to advertise, the assessor or collector shall forfeit 28 one hundred dollars. 8. All taxes shall be paid to the assessor by the persons liable 2 therefor on, or before, the thirty-first day of December of the 3 year for which they were levied. No taxes, other than license 4 taxes shall be paid by the tax-payer to the assessor after that 5 day. All tax bills then unpaid shall, on the first day of January 6 following, be turned over by the assessor to the sheriff for col- 7 lection who shall receipt therefor and proceed immediately to 8 collect the same. Such receipt shall be made in duplicate and 9 shall show the amount of taxes due each fund for which a tax 10 was levied. The assessor shall immediately file one copy of such 11 receipt with the Clerk of the County Court who shall indorse 12 thereon the date of filing same and he shall at the same time in- 13 dorse on the copy to be retained by the assessor: "Duplicate 14 filed this .... day of ,19 A. B. 15 Clerk." When so indorser and not otherwise, either copy of 16 such receipt shall be taken as evidence in the settlements which 17 the assessor and 1 sheriff are required to make. Ten per cent, of 18 the amount of each tax bill so turned over shall be added thereto 19 as a penalty for failure to pay before the first day of January. 20 The same shall be the sheriff's sole compensation for collect- 21 ing ond paying over such taxes and may be restrained for, or 22 otherwise collected as part of the taxes. All taxes turned over 23 to the sheriff shall be payable by him to the assessor as follows : 24 viz : one-half on or before the first day of May and one-half on 25 or before the first day of August of the year in which they were 26 so turned over and if not so paid he and the sureties on his offi- 27 cial bond shall be liable therefor with twelve per cent, interest 2S thereon from the time such sums are payable, and the assessor 29 shall have the right to enforce payment thereof by suit in the 1902.] Bills of Tax Commission. 123 30 circuit court in the name of the state. The assessor shall re- 31 ceipt to the sheriff in duplicate for the sums so paid, and the 32 sheriff shall retain one copy of such receipt and file the other 33 with the clerk of the county court, who shall make the same 34 endorsements thereon that he is required to make on the sheriff's 35 receipt to the assessor, and when so endorsed, and not otherwise, 36 either copy shall he evidence in the settlements which the asses- 37 sor and sheriff are required to make. All eopies of receipts 38 filed with the clerk shall be carefully preserved by him in his 39 office until the final settlements of such officers. 9. The assessor shall keep separate accounts in a well bound 2 book, in form prescribed by the auditor, of all the taxes received 3 and disbursed by him, for the different purposes for which taxes 4 were levied. Said book shall be subject to inspection by any 5 member of the county court, the clerk thereof, the presecuting 6 attorney, at any time, and by the sheriff after the uncollected 7 tax bills have been turned over to him. Such accounts shall 8 show the amounts received and disbursed by him for the various 9 purposes as follows, viz.': 10 First, for the state ; second, for the county ; third, in each dis- 11 trict and independent school district, (a) for road's, (b) for 12 teachers' fund, and (c) for building fund; and fourth, for 13 towns, and where levies are made in any town for distinct pur- 14 poses separate accounts thereof shall be kept. Each of said 15 accounts shall be kept so as to show the total receipts and dis- 16 bursements up to the close of business on each day, and in a 17 separate column opposite such totals he shall ascertain and note 18 in figures, at the close of each day's transactions, the balance 19 due from or to him, a.s the case may be, on account of such 20 funds, and shall on the following morning file a statement signed 21 by him, of such total receipts and disbursements and balances 22 with the clerk of the county court, and it shall be the duty of 23 said clerk to post the same immediately in a conspicuous place 24 in his office, there to remain until the next like statement is re- 25 ceived and posted by him. when the former shall be filed and 26 preserved' in his office. The assessor shall, in addition to the 27 salary allowed him by section ten of chapter twenty-nine, be 28 allowed the following commissions, viz. : On all taxes collected 29 by him from tax payers before the thirty-first day of December 30 two and one-half per cent., and on all other taxes, including rail- 31 road taxes, one and one-half per cent., which commissions shall 32 be in full for his services for collecting and disbursing taxes. OF DISTRAINING FOR TAXES. 10. Any goods or chattels in the county belonging to the 2 person or estate assessed with taxes may be distrained therefor 3 after the thirty-first day of December in the year for which 4 the taxes were assessed ; or before that day and by the assessor, 5 if such goods or chattels are about to be removed from the 6 county. 124 Bills of Tax Commission. [ W. Va. 11. Where taxes are assessed on land, lying partly in one 2 county and partly in another, the sheriff or collector of the 3 county in which the taxes are so assessed may distrain on that 4 part of the land lying in the other county. 12. A tenant or other person in possession of land, claiming 2 under the party or estate assessed with taxes on said land for 3 the year or years in which he is so possessed, shall be liable 4 for the taxes thereon to the extent of his indebtedness for the 5 rent of said lands, but no further, and may be proceeded against 6 therefor as provided in sections fifteen, sixteen and seventeen of 7 this chapter. If the rent be payable in a share of the crop, such 8 share only shall be liable to distress, whether severed or not. 9 When taxes are assessed wholly to one party or estate on a tract 10 or lot of land, part of which has become the freehold of another, 11 by a title recorded before the commencement of the assessment 12 year for which such taxes are assessed, the property of the party 13 or estate so assessed shall not be liable to distraint for more than 14 a due proportion of such taxes. 13. No deed of trust, mortgage upon, or sale of goods or chat- 2 tels shall prevent the same from being distrained and sold 3 for taxes assessed against the grantor in such deed, or the former 4 owner thereof, while such goods and 1 chattels remain in the 5 grantor's or owner's possession, nor shall any such deed prevent (i the goods and chattels conveyed from being distrained and sold 7 for taxes assessed thereon, no matter in whose possession they 8 may be found. 14. No distress shall be made for taxes where the sheriff or 2 collector has had more than one year to collect the same unless 3 it be for taxes returned delinquent and sent out by the auditor 4 for collection as provided by law. But a sheriff or collector 5 of a former term may, notwithstanding the expiration of his 6 term of office, by himself or deputies, have the same powers of 7 distress and sale as he possessed before said term expired, which 8 right of distress and sale shall continue for the term of one year 9 from the time such right accrued; but no deputy shall be per- 10 mitted to qualify for such collection after the principal's office 11 has expired. COLLECTION OF TAXES OUT OF MONEY OR PROPERTY IN THE HANDS OF ANOTHER. 15. The assessor, sheriff or collector may make written appli- 2 cations to any person believed to be indebted to any other person 3 assessed with taxes or to have in his hands estate of the person 4 so assessed for payment of the taxes out of such debts or estate. 5 After the malting of such application to any person, he shall not 6 pay any money or deliver any estate to the person so assessed 7 until said taxes are paid. If the person applied to do not pay 8 so much money or deliver so much estate as it may seem to the 9 officer ought to be paid or delivered, the officer may serve such 1902.] Bills op Tax Commission. 125- 10 person with notice in writing to appear and answer respecting 11 such estate or indebtedness, at a place and time to be stated 12 therein, which time shall not be less than ten days after the 13 service of the notice. Such notice shall also state the name of 14 the person assessed and the amount due on such taxes. If the 15 sum due for taxes do not exceed fifty dollars, such notice shall 16 be to appear and answer before a justice having jurisdiction ; if 17 it exceeded fifty dollars and do not exceed three hundred dollars, 18 either before such justice or before the circuit court of the coun- 19 ty, and if it exceed three hundred dollars, before such court.. 20 Prom the time of the service of such notice the taxes shall con- 21 stitute a lien on the debt so due from the person so notified or on 22 such estate in his hands. 16. The officer shall endorse the time and place of service on 2 the original of such notice, and file it with the court or justice. 3 If the person so notified do not appear, judgment shall be en- 4 tered against him in favor of the officer for the sum due for such 5 taxes with the costs of the proceeding. 17. If the person so notified appear, he shall be interrogated 2 on oath, and such evidence may be heard as shall be adduced, 3 and judgment rendered as upon the whole case may seem proper. 4 Appeals and writs of error shall lie as in other cases. Payment 5 f the said taxes, in whole or in part, by the person applied to, 6 whether made upon such application only or made toward sat- 7 isfaction of any such judgment against him, shall entitle him to 8 a credit on account of such debtor to a lien on such estate, for 9 the amount so paid. 18. A tenant from whom payment shall be obtained by dis- 2 tress or otherwise, of taxes due from a person under whom he 3 holds, shall have credit for the same against such persons out of 4 the rents he may owe him, except where the tenant is bound to 5 pay such tax by an express contract with such person. But a 6 purchaser in possession of a tract or lot of land, who has not 7 obtained his deed therefor, shall be liable for the taxes assessed 8 thereon, and shall not recover the same from his vendor in the 9 absence of a contract to that effect. 19. When a tax is paid by a fiduciary on the principal, in- 2 terest or profit of money of an estate laid out or invested either 3 under an order of court or otherwise, the tax shall be refunded 4 out of such estate. 20. The officer collecting any taxes shall deliver to the person 2 paying the same a written or printed receipt therefor, specify- 3 ing the number of capitations ; the total value of personal prop- 4 erty ; the number of acres of land, and the number of town lots, 5 with the valuation of each tract or lot separately charged to 6 such person, his landlord or vendor. Such receipt shall state 7 distinctly the amount of tax paid for state, state school, county, 8 district and town purposes, and for any other purposes for 9 which the same has been levied ; and the whole amount so paid 126 Bills of Tax Commission. [W. Va. 10 shall be accurately footed up and set down in the said^ receipt. 11 Every such receipt shall be signed by the officer giving it, 12 with his own proper hand. LIST OF UNCOLLECTED TAXES TO BE RETURNED. 21. The sheriff or collector, after ascertaining which of the 2 taxes assessed 1 in his county can not be collected, shall, on or be- 3 fore the first Monday in June next succeeding the year for 4 which such taxes were assessed, make out alphabetical lists, by 5 districts, of three classes : 6 First. A list of property in the land book improperly placed 7 thereon, or not ascertainable, with the amount of taxes charged 8 on such property, which shall be in the following form 9 "List of property on the land book for the county of .... im- 10 properly placed thereon, or not ascertainable, for the year. . > * Name of person charged with tax. 2 % $ +3 W •a a >> 'i o o t3 fl . gj ftO O o 7 .3 Q to a . - - S CD ai -M CD f- O CM a °* ft CO o o a H O «H . CO M 9 c8 5 43 2 CD - jS fl- CO o «t-< M 55 gs o a '3 ■a ■o a s 3 -w . h a 11 And the sheriff or collector on returning such list shall, at the 12 foot thereof, subscribe the following oath: "I, A. B., sheriff 13 ( deputy sheriff or collector) of the county of , do sweai 14 that the foregoing list is, I verily believe, correct and just, and 15 that I have received no part of the taxes for which the real es- 16 tate therein mentioned is returned delinquent, and that I have 17 used due diligence to find property within my county liable to 18 distress for said taxes, but have found none." 19 Secondly. A list of other real estate which is delinquent for 20 the non-payment of taxes thereon, which shall be in the same 21 form and with the same oath made and subscribed as in the 22 above first mentioned list, except that the heading shall read 23 thus : ' ' List of real estate in the county of , delinquent 24 for the non-payment of taxes thereon for the year " 25 Thirdly. A list of such taxes so assessed other than on real 26 estate, as he is unable to collect which shall be in the following 27 form: "List of persons and property, other than real estate, 28 in the county of , delinquent for the non-payment of 29 taxes thereon for the year " 1902. Bills of Tax Commission. 127 a% 5 h a o 03 ftfl 5 « £0*O j, p. "2 '3 g ■3 CD n Name of person charged with taxes. a o 2 *- « CO M s C3 CO +3 o 3 43 8« 6 CD •- .gft O ft SH CO GO U r- 30 And the sheriff or collector returning such list shall, at the 31 foot thereof, subscribe the following oath: "I, A. B., sheriff 32 (deputy sheriff or collector) of the county of , do 33 swear that the foregoing list is, I verily believe, correct and just ; 34 that I have received no part of the taxes for which the persons 35 and property therein mentioned are returned delinquent, and 36 that I have used due diligence to find property within my county 37 liable to distress for the said taxes, but have found none. ' ' 22. The oath mentioned in the preceding section shall be sub- 2 scribed and taken before some person authorized by law to ad- 3 minister oaths, who shall certify the same. 23. A copy of each of said lists shall be posted at the front 2 door of the court house of the county, at least two weeks before 3 the session of the county court at which they are presented for 4 examination. And a copy of the said list of persons and per- 5 sonal property returned 1 delinquent shall at the same time be 6 printed for one time in two newspapers of opposite politics, if 7 such there be in the county ; Provided, Such newspapers will 8 publish same at a cost not exceeding five cents to each newspaper 9 for each person and his delinquencies, the cost thereof to be paid 10 out of the county treasury. Thereafter the sheriff shall pro- 11 ceed to collect such delinquent taxes. 24. The sheriff or collector of every county shall, at or be- 2 fore the session of said court at which the county levy is to be 3 laid, present to said court three lists mentioned in the eighteenth 4 section of this chapter for examination. The court having be- 5 come satisfied of the correctness of said lists, or having corrected 6 them if erroneous, shall direct their clerk to certify copies there- 7 of to the assessor and to the auditor. The original lists shall 8 be preserved by the clerk in his office, and the list of real estate 9 delinquent shall be recorded by the clerk in a well bound book 10 to be kept by him for the purpose. After the said copies are so 11 certified, the sheriff or collector shall not receive any of the taxes 12 mentioned in said lists, except as provided in section six of chap- 13 ter thirty-one, but they may be paid into the treasury of the 14 State at any time before the list of delinquent lands is delivered 128 Bills of Tax Commission. [W. Va. 15 to the sheriff for sale; as provided by section four of chapter 16 thirty-one, or in the case of personal property, at any time be- 17 fore the list is placed in the hands of an officer for collection, as 18 provided in the twenty-third section of this chapter. Any per- 19 son owning any part of a tract or parcel of land, the whole of 20 which has been returned delinquent in the name of another, 21 may, if he desire to pay the taxes on the same, do so upon com- 22 plying with the requirements of sections thirty-six and' thirty- 23 seven of chapter thirty-one in reference to the redemption of 24 land where the same has been sold and purchased by the state; 25 provided, however, that if the part upon which any such per- 26 son desires to pay the taxes, shall be a town lot and the same 27 shall be designated by number, or other definite description, 28 upon . any plat of such town or addition thereto, filed in the 29 county clerk's office, and there shall be any data on the land 1 30 books where such land is charged, from which the auditor can 31 correctly ascertain the taxes properly chargeable to such lot, it 32 shall be his duty to compute the proper proportion of taxes 33 chargeable to such lot and upon payment of the same such lot 34 shall be discharged from said delinquency, without any other 35 proceedings being necessary. In all cases where the taxes on the 36 whole or any part of a tract of land shall be paid to the auditor 37 under this section, he shall give to the person in whose name the 38 same are paid, a receipt describing the land, giving the amount 39 so paid, and the year or years for which the same are paid, which 40 receipt shall be evidence of the payment of the taxes on the land 41 therein described for the year or years specified therein. It 42 shall also be the duty of the auditor to transmit to the clerk of 43 the county court of each county, on or before the first day of 44 April in each year, a list of all the real estate in his county, on 45 which the taxes have been paid under the provisions of this sec- 46 tion. Where the taxes on a part of a tract have been paid, the 47 same proceedings shall be had as to the remainder as if it were 48 a separate tract returned delinquent in the original owner's 49 name, except that it shall be described in the lists sent to the 50 sheriff, for sale, so as to show of what land it constitutes the re- 51 mainder, and the quantity or part upon which taxes have been 52 paid, shall be stated and the proper proportion of the taxes shall 53 be computed and charged to the remainder. 25. The copies directed by the preceding section to be certi- 2 fied to the auditor, shall be sealed up by the clerk in an envelope, 3 addressed to the auditor and delivered to the sheriff or collector 4 by whom they were presented. The auditor shall credit the 5 sheriff or collector with the amount of all estate and state school 6 taxes mentioned in said lists, if the same be presented at his 7 office before the first day of September in the year next succeed- 8 ing that for which said taxes were assessed. All taxes paid to 9 the auditor under the preceding section shall be paid by him to 10 the treasurer of the state, and he shall draw his warrant on the 1902.] Bills of Tax Commission, 129" 11 treasurer payable to the order of the assessor of the proper 12 county for the county, district and town taxes so received by 13 him. He shall at the same time certify to the clerk of the coun- 14 ty court of the same county, the amount of any such warrant and 15 the portions thereof which are due to the county, the district 16 and the town in which the land is situated', respectively. The 17 said clerk shall, in turn, notify the proper board of education 18 of the amount due the district and the council of the town the 19 amount due the town. 26. A copy of the third list mentioned in the twenty-first 2 section of this chapter, when returned to the auditor, may be 3 placed by him in the hands of the sheriff or collector of any 4 county for collection, to be accounted for as other taxes, within 5 one year thereafter, or, if the auditor see fit, he may place a 6 copy of such list in the hand's of a constable for collection, who, 7 in such cases, shall have authority to collect, by distress or other- 8 wise, the taxes mentioned in such copy, in like manner as the 9 sheriff is authorized to collect taxes, and shall account therefor 10 in the same manner; and he and his sureties shall be subject to 11 all such remedies as are given to the state in like cases against 12 sheriffs. The compensation of the officers in whose hands the 13 said copy is so placed for collection, shall not exceed twenty per 14 cent, of the amount collected and paid into the treasury by 15 him. 27. Any officer who shall return in any such list real estate, 2 persons or property as delinquent for the non-payment of taxes, 3 when such taxes shall have been actually received by him, or 4 where part of such taxes have been paid, without giving the 5 proper credits, shall forfeit, if the return was by design, ten 6 times the amount of the taxes so actually received, and if the re- 7 turn was by mistake, twice the amount. Any such officer who 8 shall return such list real estate, persons, or property as delin- 9 quent, when he had either found, or might have found, with 10 reasonable diligence, sufficient property within his county liable 11 to distress for the taxes for which such real estate, persons or 12 property are returned delinquent, shall forfeit to the party in- 13 jured a sum equal to five times the amount of said taxes. WHEN ASSESSOR TO PAY INTO THE TREASURY.— PROCEEDINGS IN CASE OP FAILURE TO PAY. 28. The taxes which by this chapter are directed to be col- 2 lected for the State shall be paid' into the treasury by the asses- 3 sor as follows : On the first of November all such taxes thereto- 4 fore collected by him ; on the first day of January of the year 5 following that for which the taxes were assessed, all taxes re- 6 ceived by him since the thirty-first day of October; on, or be- 7 fore, the first day of May following, one-half of the residue; 8 and on or before the first day of the following August all the 9 remaining taxes due. If delay in the collection of such taxes 130 Bills op Tax Commission. [W. Va. 10 may have occurred because of any legal process preventing such 11 collection, the assessor shall be allowed the same length of time 12 after the removal of such legal restraint to make said payments 13 as the time during which collection was prevented. 29. If any assessor or collector fail to pay, as required by 2 the preceding section, the auditor may proceed against him for 3 the collection of the amount due, as provided in the thirty-fifth 4 chapter of this Code. RIGHT OF OFFICER TO SUE FOR TAXES. 30. In addition to all other remedies for the collection of 2 taxes due the state, or any county district, independent school 3 district or town therein, the officer whose duty it is to collect the 4 same shall have the right to proceed by appropriate action or 5 suit against the person liable therefor, in the name of the state, 6 in any court of law or equity, or before any justice of the peace 7 having jurisdiction. No limitation shall apply to such right. 31. If any officer whose duty it is to collect taxes pay into 2 the treasury of the state, or of any county or town therein, taxes 3 due by any person before the same shall have been collected by 4 him, he shall nevertheless have the same remedy for the collee- 5 tion therefor by distress, or otherwise, as if the same had not 6 been advanced by him, except that he shall not have a lien for 7 such taxes on the real estate on which they were assessed. 32. The words "tax," "taxes," "taxable" and "taxation," 2 in this act, shall be deemed to include county, district, indepen- 3 dent school district and town levies in all cases not inconsistent 4 with the context. DRAFT D 3. A BILL to amend and re-enact chapter forty of the Code respect- ing the eollection*of county levies. Be it enacted by the Legislature of West Virginia : 1. That chapter forty of the Code be and it is hereby 2 amended and' re-enacted so as to read as follows : BY WHOM THE LEVIES ARE TO BE COLLECTED. 1. The levies laid for county, district, independent school 2 district and town purposes pursuant to sections twenty-nine and 3 thirty of chapter thirty-nine, sections thirty-eight and forty of 4 chapter forty-five, and sections thirty and thirty-one of chapter 5 forty-seven, shall be collected by the assessor or other collector 6 of state taxes for the county. But before any collector of the 7 state taxes shall collect any of such levies, he shall execute a 8 bond with good security, conditioned according to law, in such 9 penalty as the county court may prescribe. 1902.] Bills of Tax Commission. 131 when the collection is to commence. 2. The assessor or collecting officer of every county shall 2 commence his collection of all such levies on the first day of 3 July yearly, or as soon thereafter as the land and personal prop- 4 erty books can be made out. 3. The several sections of chapter thirty from the fifth to the 2 twentieth, both inclusive, shall be applicable to county, district, 3 independent school district and town levies in like manner as 4 if the words "county levies," "district levies," and "town 5 levies" were inserted therein in place of the word "taxes," and 6 "county levy," "district levy" or "town levy" had been used 7 therein in place of the word ' ' tax. ' ' 4. If any person think that he is improperly charged with a '2 county, district or town levy, or required to pay more than is 3 proper on account thereof, he may, within one year after the 4 verification of the assessor's land and personal property books, 5 apply for relief to the county court of the county, after giving 6 the prosecuting attorney at least ten days ' notice thereof in writ- 7 ing, whose duty it shall be to attend to the interest of the coun- 8 ty, district and town in the matter ; but such right to apply for 9 relief shall be subject to the provisions of section one hundred 10 and twenty-seven of chapter twenty-nine. 11 Upon such application the county court shall order the appli- 12 cant to be exonerated from so much as is improperly charged to 13 or required from him, if not already paid; or if it be paid, they 14 shall order it to be refunded to him. The collecting officer, upon 15 delivery to him of a copy of such order certified by the clerk, 16 shall obey the same, and the copy shall be a sufficient voucher to 17 the officer in his settlement for said levies, for the amount there- 18 by exonerated or ordered to be refunded. iDELINQUENT LIST. — SALE OF DELINQUENT LANDS FOR COUNTY, DISTRICT AND TOWN LEVIES. 5. The delinquent lists for county, district and town levies 2 shall be returned and delinquent lands sold for said levies, as 3 prescribed in chapters thirty and thirty-one. DRAFT D 4. A BILL to amend and re-enact chapter forty-nine of the Code re- lating to regulations respecting magisterial districts. Be it enacted by the Legislature of West Virginia : 1. That chapter forty-nine of the Code be and the same is 2 hereby amended and re-enacted so as to read as follows : 1. The assessor of every county, except where it is otherwise 2 provided by law, shall be the collestor and treasurer of all dis- 3 trict taxes levied for the use of the school fund ; the building 4 fund ; for the opening, constructing and repairing of roads and 132 Bills op Tax Commission. [W. Va. 5 bridges, or for any other district purpose. He shall commence 6 the collection of the taxes mentioned in this section at the same 7 time he commences the collection of the county taxes, and the 8 several sections of chapter thirty of this Code from the fifth to 9 the twentieth, both inclusive, shall be applicable to district 10 levies in like manner as they would be if the words ' 'district lev- 11 ies" were inserted therein in place of the word "taxes," and 12 ' ' district levy ' ' in place of the word ' ' tax. ' ' RELIEF AGAINST DISTRICT LEVY IMPROPERLY ASSESSED. 2. If any person think that he is improperly assessed with a 2 district levy, or required to pay more than is proper on account 3 of the same, he may, within one year from the date of the order 4. making the levy of such tax, apply for relief to the county court 5 of the county, but before such application is acted upon he must 6 give ten days notice thereof to the prosecuting attorney, whose 7 duty it shall be to attend to the interest of the district in the 8 matter. Upon such application the county court shall order the 9 applicant to be exonerated from so much as is improperly 10 charged to or required from him, if not already paid; or if it 11 be paid, they shall order it to be refunded to him. The collect- 12 ing officer, upon delivery to him of a copy of such order certi- 13 fied by the clerk of the county court, shall obey the same, and 14 the copy shall be a sufficient voucher to the officer in his settle- 15 ment for the district levy for the amount thereby exonerated or 16 ordered to be refunded. DELINQUENT LIST. — SALE OP LANDS POR DISTRICT LEVIES. 3. The delinquent lists for district levies shall be returned 2 and real estate sold therefor as hereinafter provided. Such 3 lists of delinquent lands shall be in form or in substance as fol- 4 lows: 5 "List of real estate in the district of , in the county 6 of , delinquent for the non-payment of school, road and 7 other district taxes thereon for the year " Name of person charged with taxes. 3 a a o >> 43 sa a . 'B s g8 sa J 3 sis 43 a! 43 43 'B 43 CO a CD •a O a a 43 CD * t.43 & a eg a 3-y 50 CO CO CJ o 2 '3 •8 O o CD m H ssg* . 1=1 OS OS otal a inter licati sions neces befor otal a inter licati sions ceipt '- O S 1! So 4° •§1 a* .So a -*a h en ^»» o 8.3 ■« So to o.s as.3 ® ■S CO O IS ~ en to 5lD ^s © £ 5 t-l , 43 O PI p gs s£ §2 a^ 2 o CO q-i O >> 43 U CD § ft 'o CD 1 H 1 e*-i CD C a§ •■§ p fa = - ft t- c "So ce o a^. s n a^ 5 P. « : ja : +3 - O eg CD : s : S 3 '• a : a • +j . 4J - O c3 O cS fe o pc, O CD * A ■ 43 ; U Sh O C3 Bu CD CD ', a : O cS &, CD S i 43 ■ O OS pc, CD li - u Q & 16 " The owner of any real estate above described and sold, his 17 heirs, or assigns, or any person having a right to charge such real 18 estate for a debt, may redeem the same by paying to the pur- 19 chaser, his heir or assigns, within one year from the sale thereof, 20 the amount specified in the last column of the above table, and 21 such additional taxes thereon as may have been paid by the pur- 22 chaser, his heirs or assigns, with interest on said purchase money 23 and taxes at the rate of twelve per cent, per annum, from the 24 time the same may have been so paid. 25 Given under my hand this .... day of ,19 26 , Assessor, (or Collector) . ' ' 27 The assessor shall include in the costs of publication to be 28 paid by the purchaser, the cost of such publication as fixed by 29 law. If there be no newspaper published in the county, or if 30 no newspaper therein will publish such notice for the compen- 31 sation provided by law, it shall be the duty of the assessor or 32 collector to post the same in the most public place in each magis- 33 terial district in his county. 52. If any assessor or collector shall fail to make the returns 2 of sales of delinquent lands required by this chapter, within the 3 time herein required, he shall forfeit and pay not less than fifty 4 nor more than five hundred dollars, to be recovered by a motion 5 in the circuit court of his county, which forfeiture shall be for 6 the benefit of the general school fund, and moreover he and his 7 sureties shall be liable upon his official bond to any person ag- 150 Bills of Tax Commission. [W. Va. 8 grieved thereby, for all damages which such person shall suffer 9 by reason of such failure. DRAFT D 6. A BILL to amend and re-enact sections four and fourteen, of chap- ter one hundred and five of the Code, relating to the sale of lands for the benefit of the school fund. Be it enacted by the Legislature of West Virginia: 1. Sections four and fourteen of chapter one hundred and 2 five of the Code, relating to the sale of lands for the benefit of 3 the school fund, are hereby amended and re-enacted so as to read 4 as follows: 4. The circuit court of every county shall at its second reg- 2 ular term in the year nineteen hundred and three, and every 3 fourth year thereafter, appoint a commissioner of school lands, 4 whose term shall continue for four years and until his successor 5 is appointed and qualified. Vacancies occurring shall be filled 6 by appointment by the circuit court for the unexpired term. 7 Such commisioner shall perform the duties and exercise the pow- 8 ers hereinafter provided for. Every such commissioner shall, 9 before entering upon the duties of his office, take an oath in open 10 court that he will faithfully, to the best of his skill and judg- 11 ment, execute the duties of his office, and shall give bond with 12 good security to be approved by the court, in a penalty to be 13 fixed by the court, but at least of two thousand dollars, condi- 14 tioned that he will faithfully and impartially discharge the du- 15 ties of his office, and will pay over and account for, according to 16 law, all moneys, bonds and other securities, which may come to 17 his hands by virtue of his office. He shall, as far as possible, 18 see that every officer, having any duty to perform under this 19 chapter performs the same as therein required, and report any 20 failure of any such officer to do so to the circuit court of his 21 county. The court may, whenever in its opinion it is proper 22 to do so, require such commissioner to give a new or additional 23 bond, as prescribed by section twenty of chapter ten of this code, 24 and all the provisions of said section, and of section twenty-one 25 of said chapter, shall be applicable to said new or additional 2C bond when given. ANNUAL REPORT OF THE COMMISSIONER OF SCHOOL LANDS OF HIS RE- CEIPTS AND DISBURSEMENTS, ETC. 14. The commissioner of school lands of each county shall 2 report to the circuit court of his county an itemized account of 3 his reeeipts and disbursements, if any, for the preceding year, 4 at such term of said court as may be fixed by an order entered 5 of the record +hp"ein. Such report shall be referred by an order 1902.] Bills op Tax Commission. 151 6 entered to the clerk of the circuit court, or, if it be improper for 7 him to act, to a special commissioner appointed by the court for 8 the purpose, who shall settle, state and report the said account 9 in the same manner as accounts are settled and stated in other 10 cases, and 1 report the same to the court ; or if he finds the account 11 so referred to him to be correct, he may so report without resta- 12 ting the same. And whenever any such report is confirmed by 13 the court, it shall be the duty of the clerk thereof to forward to 14 the auditor a duly certified copy of such accounts, and of the 15 order confirming the same, and to certify to the clerk of the 16 county court the amount to be paid to the sheriff for the county 17 and to the several boards of education of his county, the amount 18 to be paid to the sheriff for the district and on account of what 19 fund. The commissioner of school lands shall at the time of 20 making the said report also make a report to the auditor, setting 21 forth all the tracts of land in his hands that have been forfeited 22 to the state, giving a full description of the same as follows: 23 The names of the parties in whose names the land was forfeited ; 24 the number of acres ; the years for which the taxes were unpaid 25 and for which the land was returned delinquent and subsequent- 26 ly purchased by the state; the amount of taxes reported by the 27 auditor at the time it was purchased by the state; what action 28 has been taken by him in regard thereto. He shall also report 29 in like manner all lands for which he has instituted proceedings 30 in the name of the state for lands forfeited to the state by reason 31 of being ore the land books for five years or more. He - shall also 32 report the amount then in his hands due to the state, the county 33 and any district or town. The report hereby required to be 34 made to the auditor shall be made upon a blank form to be fur- 35 nished by the auditor. Every commissioner failing to make any 36 report required by this section shall be guilty of a misdemeanor, 37 and be fined not less than one hundred nor more than one thou- 38 sand dollars, and be removed from office. It shall be the duty 39 of the state tax commissioner to take steps to enforce the pro- 40 visions of this section, and to collect any moneys which any com- 41 missioner of school lands may have received and have failed to 42 pay to the state or county or any district or town after he should 43 have done so. DRAFT D 7.. A BILL to amend and re-enact section forty of chapter thirty-five •of the Code of West Virginia. Be it enacted by the Legislature of West Virginia: That section forty of chapter thirty-five of the Code be and 2 the same is hereby amended and re-enacted so as to read as fol- 3 lows: 40. Whenever it shall appear to the satisfaction of the au- 152 Bills of Tax Commission. [W. Va. 2 ditor that the sureties of a defaulting assessor or sheriff will be 3 compelled to pay the indebtedness of such defaulting officer, he 4 may, with the advice and consent of the attorney-general, settle 5 with such sureties by receiving the amount of the principal with 6 interest thereon at the rate of six per cent, per annum. Pro- 7 vided, that the sureties will pay the amount into the treasury 8 before suit is brought. DRAFT E I. A BILL to amend and re-enact sections twenty-nine, thirty, thirty- two, thirty-three, thirty-four, thirty-seven, thirty-eight, thirty- nine, forty-two and forty-three of chapter thirty-nine of the Code. 1. That sections twenty-nine, thirty, thirty-two, thirty-three, 2 thirty-four, thirty-seven, thirty-eight, thirty-nine, forty-two and 3 forty three of chapter thirty-nine of the Code be and the same 4 are hereby amended and re-enacted so as to read as follows : 29. The county court of every county shall, at a regular ses- 2 sion of said court, held not later than the month of June in each 3 year, proceed to make up an estimate of the amount necessary 4 to be levied for the current fiscal year to cover all county debts 5 and liabilities payable during each year, including the probable 6 expenditure for county purposes, the amount outstanding of 7 unpaid orders on the county treasury, and a proper allowance 8 for delinquent taxes, discount allowed on taxes paid on or before 9 the thirty-first day of October, expense of collection and contin- 10 gencies ; but deducting the money in the county treasury applica- 11 ble to the service of the year, and county claims, the collection of 12 which during the year may, in their opinion be relied on ; which 13 estimate, when approved by such court, shall be entered by the 14 clerk in the proper record book. The said county court shall 15 thereupon levy so many cents on every hundred dollars of the 16 valuation of the property taxable in the county according to the 17 last assessment thereof, as will cover the estimated amount 18 necessary to be raised for county purposes during the fiscal year. 19 But such levy shall in no case exceed sixty cents on the one hun- 20 dred dollars' valuation of property, except for the purposes 21 mentioned in section seven of article ten of the Constitution, un- 22 less such levy shall have been submitted to a vote of the people 23 and have received three-fifths of the votes cast for and against 24 the same. 30. "When an order is made for a levy, the clerk of such 2 court shall, within five days thereafter, make out and certify so 3 many copies thereof as may be necessary and deliver one of the 4 said copies to the assessor or collector and charge him with the 5 amount of the levy in the proper account book of the county. 1902.2 Bills of Tax Commission. 153 6 The assessor or collector shall thereupon immediately in the 7 several copies of his land 1 and personal property books, extend 8 in a separate column what may be due from each person by 9 virtue of such levy. The assessor or collector shall, at his own 10 expense, make out proper tax bills as prescribed in section twen- 11 ty of chapter thirty. 12 County levies shall be collected by the assessor and by the 13 sheriff at the same time, in the same manner and under the 14 same regulations as taxes are collected. Delinquent lists for 15 county levies shall be returned, and delinquent lands sold for 16 county levies, in the same manner and at the same place and 17 under the same regulations that lands returned delinquent for 18 state taxes are returned and sold. 19 If any person think that he is improperly charged with a 20 county levy, or required to pay more than is proper on account 21 of the same, he may, within six months from the time of the 22 verification of the land and personal property books, apply for 23 relief to the county court of the county ; but before such appli- 24 cation is acted upon, he must give ten days notice thereof in 25 writing to the prosecuting attorney, whose duty it shall be to 26 attend to the interests of the county in the matter. Upon such 27 application the said court shall order the applicant to be exon- 28 erated from so much as is improperly charged to or required 29 from him, if not already paid ; or if it be paid they shall order 30 it to be refunded to him. The collecting officer, upon delivery 31 to him of a copy of such order certified by the clerk of the said 32 county court, shall obey the same, and the copy shall be a suffi- 33 cient voucher to the officer in his settlement for the county levy 34 for the amount thereby exonerated or ordered to be refunded. 32. The treasury of each county shall be kept by the assessor 2 thereof, who shall be ex-officio treasurer of such county and of 3 each district, independent school district and town therein ; and 4 all money collected or received for the use of the county, dis- 5 tricts, independent school districts or towns shall be paid to the 6 assessor, to be kept and disbursed by him for county, district. 7 school or town purposes under the regulations prescribed by law. 8 He shall also have the custody and care of the evidences of 9 debt and securities for money, certificates of stock and the like, 10 belonging to the county or to any district thereof, or to any in- 11 dependent school district or town therein, and shall attend to the 12 collection of the same and the interest and dividends accruing 13 thereon ; and when necessary cause proper proceedings to be in- 14 stituted to enforce the payment of any money due to the county, 15 district, independent school district or town. If there be no 16 assessor in any county, the officers charged with the collection of 17 the county levy shall, for the time being, be county treasurer, 18 instead of the assessor. 33. The clerk of the county court shall keep proper accounts in 2 the books of his office to show, as far as practicable at all times, 154 Bills of Tax Commission. [W. Va. 3 the money and claims due to and by the county, or which are to 4 be accounted for to the said court. In the said books he shall 5 charge the officer who, according to law, is to collect the county 6 levy with the amounts thereof and credit him with all payments 7 made by him according to law, and with his commissions or com- 8 pensations, and such allowances as may be made to him by the 9 court for delinquents' or other lawful cause. He shall keep 10 proper accounts on the said books of all claims and securities 11 and judgments and fines placed in the hands of any officer or 12 person for collection for the use of the county. The clerk shall 13 also keep an account of all evidences of debt, securities for 14 money, certificates of stock and the like belonging to the county 15 and placed in the hands of the assessor or other collector. 34. The assessor shall from time to time make to the county 2 court such reports as they may direct respecting his receipts and 3 disbursements, and the state of the treasury, or any other matter 4 committed to his charge, or pertaining to the finances of the 5 county. 6 At the end of the fiscal year he shall render to said court, 7 whether especially requested or not, a full statement of his ac- 8 count for that fiscal year, showing the balance due by or to him 9 at the * * * * * * * (Copy Lost.) 38. No money shall be paid by the assessor out of the county 2 treasury except upon such an order signed by the president and 3 clerk of the county court and properly endorsed, or upon judg- 4 ment or decree, as provided in the forty-second section of this 5 chapter. 39. If, when an order is presented to the assessor, there are 2 no funds to pay the same, the person entitled to receive the sum 3 of money specified in such order may require the assessor to en- 4 dorse thereon, or write across the face thereof, the words, "pre- 5 sented for payment," with the proper date, and sign the same, 6 and the order, if it was due at the time of presentment, shall, in 7 such case, be payable with legal interest from the said date. 8 But if the assessor, having funds to pay the same, fail to pay 9 any county order properly endorsed, when presented to him dur- 10 ing business hours, by a person entitled to receive the money 11 therein specified, if the same be then due and payable, or fail 12 to pay any judgment or decree against the county for a sum of 13 money due and payable when a copy thereof properly certified, 14 is so presented, he and his sureties on his official bond shall be 15 liable to the person entitled to receive the money due on said 16 county order, judgment or decree, for the whole amount due 17 thereon at the time of such presentation, with legal interest on 18 such amount from that time until payment, and ten per cent. 19 on the same amount as damages. 42. When a judgment or decree for a sum of money is ren- 2 dered against a county court, a copy thereof certified by the 1902.] Bills of Tax Commission. 155 3 clerk of the court by which it was rendered shall have the effect 4 of an order on the county treasury issued under section thirty- 5 seven of this chapter. 6 Upon the presentation of such copy to the assessor of the 7 proper county, it shall be his duty to pay the same to the person 8 entitled thereto, if at the time of such presentation he has in his 9 hands any funds of the county applicable to the payment there- "10 of ; but if he have no funds in his hands to pay the same he shall 11 make the same endorsement on such copy as is required to be 12 made in such cases upon an order on the county treasury. No 13 execution shall issue on such judgment except by the order of 14 the court in which it was rendered. 43. The lands, buildings, furniture and books belonging to 2 a county and used for county purposes shall not be subject to 3 execution or other process, but when any demand against the 4 said county has been disallowed in whole or in part, or any order 5 on the county treasury or judgment or decree for a sum of 6 money against the said county court has been presented to the 7 assessor without obtaining payment; or the assessor has evaded 8 or hindered such presentation, it shall be lawful for the person 9 entitled to the money due on such demand, order, judgment or 10 decree to petition any court having jurisdiction, or a judge 11 thereof in vacation, for a writ of mandamus, to be directed to 12 the county court of said county, commanding it to provide for 13 the payment of such money, by and out of the next county levy 14 to be made in its county, or show sufficient cause why it should 15 not be compelled to do so, which writ shall be returnable as the 16 court or judge awarding the same may order. Upon the said 17 writ such proceedings shall be had as are prescribed by law in 18 other like cases, and the court, but not the judge in vacation, 19 may, if the case justify it, award a peremptory mandamus, 20 directed to such court to provide in the next county levy to be 21 thereafter made, for what shall appear to be due to the said 22 complainant with interest and cost. To any judgment or order 23 of a circuit court under this section a writ of errors or super- 24 sedeas may be granted on like principles and rules as in other 25 eases. DRAFT E 2. A BILL to amend and re-enact section ten of chapter seventeen of the Code, and further to amend said chapter by adding pro- visions respecting requisitions by public institutions, their methods of accounting, and the examination of the accounts of such institutions and of disbursing officers. Be it enacted by the Legislature of West Virginia: 1. Section ten of chapter seventeen of the Code is hereby 2 amended and re-enacted so as to read as follows : 156 Bills of Tax Commission. [W. Va. 10. The auditor may administer oaths in relation to any 2 claim presented to him in his official character. He may have 3 and use an official seal, which may be affixed to any official cer- 4 tificate or other paper intended to be used outside of this state. 2. Said chapter seventeen is further amended by adding 2 thereto the following as sections twenty, twenty-one, twenty-two, 3 twenty -three and twenty-four thereof: 20. No requisition shall be made upon the auditor for any 2 money appropriated for the penitentiary, the university or pre- 3 paratory branches thereof, the West Virginia schools for the 4 deaf and blind, the West Virginia asylum for incurables, the re- 5 form school, the industrial home for girls, the several normal 6 schools, colored institutes, hospitals for the insane and. miners' 7 hospitals, or for any other public institution for education, char- 8 ity or correction, unless such requisition shall be accompanied 9 by the statement in writing of the treasurer or other financial 10 officer of such institution, showing the amount of money in his 11 hands to the credit of such institution, or otherwise in its con- 12 trol, on the day such requisition is forwarded for payment. 21. Every board of regents, board 1 of directors, or other 2 boards or officers authorized by law to issue requisitions upon the 3 auditor for payment of money out of the state treasury, shall, 4 before any such money is paid out of the state treasury, certify 5 to the auditor that the money for which such requisition is made, 6 is needed for present use, for the purposes for which it was ap- 7 propriated; and the auditor shall not issue his warrant to pay 8 any money out of the state treasury unless he is satisfied that the 9 same is needed for present use for such purposes. 22. The auditor, in person or by clerk deputed for the pur- 2 pose, shall examine the financial transactions, affairs and condi- 3 tion of every public institution, and shall examine the financial 4 transactions and affairs of every officer or person authorized to 5 disburse moneys received from the state treasury, so far as such 6 transactions and affairs relate to the duties of his office, appoint- 7 ment, position or authority under the state, and shall ascertain 8 whether the funds received by every such institution, officer or 9 person from the state treasury were needed when d'rawn and 10 were expended properly and in compliance with law. To this 11 end the auditor, or such clerk, may require the production be- 12 fore him of all books, vouchers and papers relating to the mat- 13 ters aforesaid, and may require a written statement, under oath, 14 as to any matter he may deem pertinent. The auditor shall in- 15 struct the accounting and disbursing officers of all state insti- 16 tutions as to the form and manner in which their reports of 17 receipts and disbursements shall be made to the governor for the 18 use of the legislature. The auditor shall give instructions to 19 all sut'b officers and to the accounting and disbursing officers 20 of counties respecting the methods of keeping their accounts and 21 making their statements, which instructions shall set forth all 190-- 1 Bills of Tax Commission. 157 s~, J ) revisions of law relating thereto, and such further regulations -3 not inconsistent with law as to 'the auditor may seem proper. -4 The auditor shall furnish to all institutions and persons con- -o cerned blanks and forms for making reports, and so far as prac- 26 ticable, for keeping accounts; and all such officers shall keep 27 their accounts and make their reports in the form so prescribed, 28 and upon the blanks furnished for the purpose. 23. The auditor shall be allowed actual traveling expenses in- 2 curred by himself or by such clerk in visiting the several state 3 institutions under the provisions of this chapter, in addition to 4 the appropriation made for the clerical force of his office. 24. The auditor shall set forth in his biennial report a sum- 2 niary of the results of the examinations hereinbefore directed, 3 and shall report specially to the governor upon any such mat- 4 ter whenever he shall d'eem it proper, or whenever he may be 5 required by the governor to do so. DRAFT E 3. A BILL to amend and re enact section fourteen of chapter ten of the Code. Be it enacted by the Legislature of "West Virginia : That section fourteen of chapter ten of the Code be and the 2 same is hereby amended and re-enacted so as to read as follows : 14. Every clerk of a circuit court shall give bond, with good 2 security, to be approved by the circuit court or the judge therof 3 in vacancy ; and every sheriff, surveyor of lands, clerk of a coun- 4 ty court, assessor, notary public, justice of the peace and consta- 5 ble shall give bond, with good security, to be approved by the 6 county court of the county in which such officer is to act. 7 The penalty of the bond of the Clerk of the Circuit Court 8 shall not be less than three thousand dollars nor more than ten 9 thousand dollars; of the Sheriff, not less less than five thousand 10 and not more than fifty thousand dollars; of Surveyor of Lands, 11 not less than one thousand dollars nor more than three thousand 12 dollars; of the Clerk of the County Court, not less than three 13 thousand nor more than ten thousand dollars; of the Assessor, 14 not less than twenty thousand and not more than one hundred 15 and fifty thousand dollars ; of a notary public, not less than two 16 hundred and fifty nor more than one thousand dollars; of a 17 justice of the peace, not less than two thousand nor more than 18 five thousand dollars ; and of - constable not less than two thous- 19 and nor more than ten thousand dollars. 158 Bills of Tax Commission. [W. Va. DRAFT F. A BILL to amend and re-enact sections one, two, three, four, five, six, seven, eight, nine, fifteen, twenty-eight, thirty-one, thirty- three, thirty-five, thirty-seven, forty-one, forty-two, forty-four, forty-five, forty-seven, forty-eight and forty-nine of chapter forty-seven of the Code, relating to cities, towns and villages. Be it enacted by the Legislature of West Virginia : That sections one, two, three, four, five, six, seven, eight, nine, 2 fifteen twenty-eight, thirty-one, thirty-three, thirty-five, thirty- 3 seven, forty-one, forty-two, forty-four, forty-five, forty-seven, 4 forty-eight and forty-nine of chapter forty-seven of the Code, 5 relating to cities, towns and villages, are hereby amended and re- 6 enacted so as to read as follows: 1. The cities, towns and villages in this State, established 2 before April 1, 1869, under the laws of the State of Virginia, or 3 of this State, shall remain subject to the law now in force ana 4 applicable thereto, respectively, and the provisions hereinafter 5 contained in this chapter shall be deemed applicable only to 6 cities, towns and villages established after April 1, 1869, except 7 that the municipal authorities of cities, towns or villages here- 8 tofore established other than the city of Wheeling, may exercise 9 the powers conferred by this chapter, although the same may not 10 be conferred by their charter, and so far as this chapter confers 11 power on the municipal authorities of a city, town or village 12 other than said city of Wheeling, not conferred by the charter of 13 any such city, town or village, the same shall be deemed as an 14 amendment to said charter. Any city, town or village in this 15 State, incorporated by a special act of the Legislature of Vir- 16 ginia, or of this State, and exercising the power conferred by this 17 chapter, may, by ordinance of the council of said city, town or 18 village, adopt this chapter, and thereafter the same officers shall 19 be elected or appointed as are provided for by this chapter. 2. A town may be incorporated by the circuit court of the 2 county in which it is situated by order entered in a proceeding 3 upon the law side of the court, but such incorporation shall be 4 had only in the manner, upon the conditions and subject to the 5 provisions hereinafter contained'. 3. Such town shall include within its corporate limits a resi- 2 dent population of at least three hundred, and territory of not 3 less than one-fourth of a square mile in extent, compact in form, 4 so that its length be not more than twice its breadth, and it shall 5 not include any part of an incorporated city, town or village 6 then existing unless it include the whole thereof. 4. Freeholders in the territory of the town to be proposed, 2 not less than ten in number, may apply to such cireuit court for 3 the incorporation of a town. The application shall be by peti- 4 tion in writing, and shall specify the magisterial district or dis- 1902.] Bills of Tax Commission. 159 5 tricts in which the proposed town is to be, and shall describe the 6 corporate limits of the proposed town, either in a general way 7 (but with reasonable certainty by reference to natural bounda- 8 ries, well known monuments or otherwise), or by an accurate 9 survey or plat made by a competent practical surveyor, showing 10 the courses and distances of the boundaries constituting the cor- 11 porate limits and the area of such territory, the accuracy of 12 which survey and plat shall be verified by the affidavit of the 13 surveyor. With such petition shall also be filed an accurate 14 census of the resident population of such territory, as it may be 15 r.n some day not more than sixty days before the filing of the 1C petition, which census shall state the name of every person resid- 17 ing within such territoiy on that day, except that in the case of 18 a family it shall only be necessary to state the name of the head 19 of such family, and 1 the number of persons then belonging to 20 such family and residing in such territory. Such census shall 21 be verified by the affidavit of the person taking the same, an- 22 nexed thereto. The petitioners shall also deposit with the Clerk 23 of the Court the sum of one hundred dollars, to be applied as 24 far as necessary toward the payment of the expenses of the pro- 25 ceeding. Any part of said money not so needed shall, after the 26 final order in the matter, be repaid to the petitioners. If more 27 be required for the payment of such expenses, in the judgment 28 of the Court at any time, it may require the petitioners to de- 29 posit with the Clerk such further sum as it may deem proper 30 as a condition of proceeding further on said petition. 5. Upon the filing of such petition and the making of such 2 payment, the said court shall make an order setting forth such 3 application and the description of the territory proposed, shall 4 fix a day not less than thirty days thereafter for the hearing of 5 the petition, and shall cause a eopy of its order to be published 6 at least once a week for two successive weeks in some newspaper 7 published in the county, which shall be a newspaper published 8 in said territory, if there be one, and cause a copy to be posted at 9 least twenty-one days before the day fixed for hearing at each 10 of five conspicuous places upon the proposed territory. 11 At the hearing of such petition, upon the day so fixed, or at 12 any adjournment thereof, any person residing in the proposed 13 territory or owning real estate therein shall have the right to be 14 heard, and'the court shall hear and consider any answer or state- 15 ment in writing and any evidence or argument which may be 16 offered by or in behalf of any such person, and it may in its 17 discretion hear any other person claiming to be affected by the 18 proposed action. 6. Such petition and the documents filed therewith shall re- 2 main in the office of the clerk of the court subject to examination 3 by any person interested at all seasonable hours and a 4 copy of such petition and census, and of the plat and sur- 5 vey, if there be any, shall also be deposited at the residence or 160 Bills of Tax Commission. [W. Va. 6 place of business within such territory of some person residing 7 therein to be designated by the court in its order and shall be 8 subject to examination in like manner until the final order in 9 the matter is made. 7. Upon the hearing of such petition the court may cause 2 any additional surveys and plats to be made, may proceed to 3 view the proposed territory and may change the corporate limits 4 proposed, but always within the restrictions imposed by section 5 three hereof. But if such limits be so changed as to include 6 territory not included! in the limits proposed by the original ap- 7 plication an order shall be made stating the limits as changed, 8 which order shall be posted and published as provided in section 9 . . . and until such posting and publication' is had no further or- 10 der shall be made in the matter except that it may cause a survey 11 and plat of the territory to be made, showing accurately the 12 courses and distances of the boundaries defining the corporate 13 limits as determined by it unless they are shown by such a plat 14 or survey filed with the petition or subsequently made under the 15 order of the county in which case such former survey and plat 16 may be used and may cause a census to be made of the qualified 17 voters of the county residing in said territory which shall be ver- 18 ified by the oath of the person taking the same annexed thereto 19 and filed with the clerk of the court. After such publication 20 and posting are had the court may make an order setting forth 21 the boundaries determined by it, and proposing a name for the ~2'1 town and directing that upon a day, at a place, and under the 23 superintendence of three persons, all to be named in said order, 24 Ihe qualified voters of the county then residing in said territory 25 shall vote upon the question of the incorporation of the town 26 with the corporate limits set forth in said order, and such order 27 shall be published and posted as provided in section five. 8. Notice of such election shall be given by posting the same 2 at the front door of the "court house of the county at least five 3 of the most conspicuous«places in said territory, and if there be 4 a newspaper printed in the county by publishing such notice 5 in one such newspaper once in each week for four successive 6 weeks before the day fixed for such vote. If a newspaper be 7 published in such teritory such notice shall be published in it. 8 Upon the day and at the place named in said order and under 9 the superintendence of the three persons named in said order, 10 who shall be sworn faithfully and honestly to discharge their du- ll ties, the qualified voters of the county residing within the bound- 12 aries fixed by such order shall vote for or against incorporation. 13 Each voter shall deposit a ballot in a ballot-box to h» provided 14 for that purpose, which ballot shall be in writing or print the 15 words " For incorporation" or "Against incoporation". Id 16 other respects the said election shall be conducted, and the re- 17 suits ascertained, certified and returned in the same manner that 18 elections for city, town or village officers or under the provisions 1902.] Bills op Tax Commission. 161 19 of this chapter to be conducted, ascertained, certified and re- 20 turned. Upon the application of any person interested the 21 votes may be recounted by the circuit court or the result of the 22 said election contested, the proceedings in either case to be gov- 23 erned by the provisions relating to other elections, as far as such 24 provisions are applicable. 9. If a majority of the qualified votes of the county in said 2 territory as shown by said census do not vote " For ineorpora- 3 tion" the court shall make an order dismissing the petition, 4 which order shall fix three years from the date thereof as a bar 5 to any proceeding for the incorporation with a town of any ter- 6 ritory which shall include all or the greater part of the territory 7 described in the order under which said vote was taken. If a 8 majority of said voters vote "For incorporation" the said court 9 shall make an order of record in form or in substance as follows : 10 "In the matter of the incorporation of the town of : 11. It appearing to the court by the return of the election held on 12 the .... day of under the former order of this court, 13 that a majority of the qualified voters of the county in the fol- 14 lowing described territory voted for the incorporation of the 15 said town of , with corporate limits as follows : (here 16 recite the boundaries), in the district (or districts) of 17 in- the county of , and State of West Virginia. 18 And it appearing to the satisfaction of the court that all the 19 requirements of chapter forty-seven of the Code in this behalf 20 have been complied with, it .is ordered that the said town of 21 be and the same is hereby incorporated, and is au- 22 thorized within the corporate limits aforesaid to exercise all the 23 corporate powers conferred by said chapter and is subject to all 24 the provisions of said chapter from and after this date." 25 From and after the date of said order the territory embraced 26 within the boundaries mentioned therein shall be an incorporated 27 town by the name specified in such order and shall be in all re- 28 respects governed by the provisions of this chapter. 15. There shall be a city, town or village sergeant and a su- 2 perintendent of streets appointed by the Council, to continue 3 in office during its pleasure, and to perform respectively the 4 duties as herein prescribed or as may be required by the Council. POWEES AND DUTIES OF THE COUNCIL. 28. The Council of such city, town or village shall have 2 power therein; 3 (a) To lay off, vacate, close, open, alter, curb, pave and keep 4 in good repair, roads, streets, alleys sidewalks cross walks, drains 5 and gutters, for the use of the public or any of the citizens 6 thereof, and to improve and light the same, and have them kept 7 free from obstructions on or over them ; 8 (b) To regulate the width of sidewalks on the streets, and to 9 order the sidewalks, foot ways, cross walks, drains and gutters 162 Bills of Tax Commission. [W. "Va. 10 to be curbed and paved and kept in good order, free and clean, 11 by the owners or occupants thereof, or of the real property next 12 adjacent thereto; / 13 (e) To establish and regulate markets, to prescribe the time 14 of holding the same; 15 (d) To prevent injury or annoyance to the public or individ- 16 uals from anything dangerous, offensive or unwholesome; 17 (e) To provide for the examination, regulation and licensing 18 of stationary engineers and others having charge or control ot 19 stationary engines, boilers or steam generating apparatus within 20 the corporate limits of towns having a population of more than 21 two thousand; 22 (f ) • To prevent hogs, cattle, horses, sheep and other animals, 23 and! fowls of all kinds from going at large in such city, town or 24 village; 25 (g) To protect places of divine worship in and about the 26 premises where held ; 27 (h) To abate, or cause to be abated, anything which, in the 28 opinion of the majority of the whole Council, shall be a nui- 29 sance; 30 (i) To regulate the keeping of gunpowder and other com- 31 bustibles; 32 (j) To provide in or near the city, town or village, places for 33 the burial of the dead, and to regulate the interments therein ; 34 (k) To provide for the regular building of houses or other 35 structures, and for the making of division fences by the owners 36 of adjacent premises, and' the drainage of lots by the proper 37 drains and ditches; 38 (1) To make regulations for guarding against danger or dam- 39 age by fire; 40 (m) To prevent the illegal sale of all intoxicating liquors, 41 drinks, mixtures and preparations therein; 42 (n) To protect the persons and property of the citizens of 43 such city, town or village, and to preserve peace and good order 44 therein, and for this purpose to appoint when necessary, a police 45 force to assist the sergeant in the discharge of his duties ; 46 (o) To prescribe the powers and define the duties of the offi- 47 eers appointed by the counsel, fix their terms of service and com- 48 pensation, require and take from them bonds, when deemed uec- 49 essary payable to such city, town or village in its corporate 50 name, with such sureties and in such penalty as the Council may 51 see fit, conditioned for the faithful discharge of their duties ; 52 (p) To erect, or authorize or prohibit the erection of gas 53 works, electric light works, or water works in the city, town or 54 village; 55 (q) To prevent injury to or pollution of the same, or to the 56 water or healthf ulness thereof ; 57 (r) To regulate and provide for the weighing of hay, coal and 58 other articles sold or for sale in the city, town or village ; 1902.] Bills of Tax Commission. 163 59 (s) To provide a revenue for the city, town or village, and 60 appropriate the same to its expenses ; 63 (t) To impose a license tax on persons or companies keeping 62 for hire carriages, hacks, buggies or wagons, or for carrying 6.-! passengers for pay in any such vehicle, in such city, town or 64 village; 65 (u) To adopt rules for the transaction of business, and the 66 government and regulation of its own body. 31. The levies so ordered shall be upon all dogs in said city, 2 town or village and upon all real and personal estate therein 3 subject to county taxes : Provided that the taxes so levied upon 4 property shall not exceed sixty cents on every one hundred dol- 5 lars of the value thereof. If the town be in a county in which 6 taxes are imposed on dogs, the city, town or village tax thereon 7 shall be collected by the assessor of the county, otherwise the 8 dogs shall be listed and the taxes thereon collected by the ser- 9 geant of the town. 33. Whenever anything for which a State license is required 2 is to be done within such city, town or village, the Council may 3 require a city, town or village license therefor, and may impose 4 a tax thereon for the use of the city, town or village which shall 5 be collected by the assessor of the county as in the ease of State 6 license. Except as provided in section twenty-eight hereof. 7 no license shall be required by the Council in any other case and 8 no higher tax shall be imposed by it upon any license than is 9 imposed by the State upon a license for the same thing. But 10 no license to sell, offer or expose for sale any brandy, whiskey, 11 rum, gin, wine, porter, ale or beer, or any other spirituous, vin- 12 ous or malt liquor, or any intoxicating liquor, drink, mixture 13 or preparation whatever within such city, town or village or 14 within one mile of the corporation limits thereof, unless it be 15 within another incorporated city, town or village, shall be au- 16 thorized or granted, except as provided in chapter thirty-two of 17 the Code. The council shall require from every person so licensed 18 a bond with good security, to be approved by the Council, in a 19 penalty of at least three thousand five hundred dollars, payable 20 to such city, town or village by its corporate name, conditioned . 21 as prescribed in section of chapter thirty-two of the Code, 22 and may revoke such license at any time the condition of said 23 bond be broken, upon ten days' notice to the person holding the 24 same. Suits may be prosecuted and maintained on such bond 25 as prescribed in said section of said chapter, by the same per- 26 sons, in the same manner and to the same extent as upon the 27 bonds mentioned in said section, and all the provisions of said 28 section m relation to the bonds therein mentioned, shall be ap- 29 plicable to the bonds required by this section. 35. The assessor of the county shall be ex officio the treas- ( 2 urer of every city, town or village within the county, and as' 3 such shall collect the city, town or village taxes, levies and as- 164 Bills of Tax Commission. [W. Va. 4 sessments, including taxes on dogs in the case provided' in sec- 5 tion thirty-one, in the same manner as he is required to collect 6 county levies. All provisions of law respecting the collection 7 of such county levies shall apply as far as they are applicable 8 to the collection of such city, town or village levies, taxes and 9 assessments, and the same shall be accounted for by the assessor 10 and sheriff to the Council of said city, village or town, with re- 11 spect to such levies, taxes and assessments. Such assessor or 12 sheriff shall each with his sureties be liable on his official bond 13 to all the fines, penalties and forfeitures provided by law with 14 respect to the collection of county levies and shall be entitled 15 to compensation for collection at the same rate that is allowed by 16 law for collecting county levies. 17 It shall be the duty of the sergeant to collect the city, town 18 or village fines and penalties and also the taxes on dogs as pro- 19 vided in section thirty-one, and in case the same are not paid in 20 one month after they are placed in his hands for collection he 21 may distrain and sell therefor in like manner as the officer col- 22 lecting the State taxes may distrain therefor, and he shall have 23 in all other respects the same power to enforce the collection and 24 payment thereof. And the said sergeant shall have all the pow- 25 ers, rights and privileges within the corporate limits of such 26 city, town or village in regard to the arrest of persons, the col- 27 lection of claims and the execution and return of process that 28 can be legally exercised by the constable of a district within the 29 same, and he shall be entitled to the same compensation therefor, 30 and he and his sureties shall be liable to all the fines, penalties 31 and forfeitures that a constable of a district is liable to, for any 32 failure or dereliction in said office, to be recovered in the same 33 manner and in the same courts that the said fines, penalties and 34 forfeitures are now recovered against such constable. 35 The sergeant shall, before entering upon the duties of his of- 36 fice, execute a bond conditioned according to law, with surety 37 satisfactory to the Council, payable to the city, town or village, 38 in such penalty, not less than one thousand dollars, as the Coun- 39 cil may prescribe. 37. It shall be the duty of the sergeant at least once in six 2 months during his continuance in office, and oftener, if required 3 by the Council, to render an account of the dog taxes if any, 4 and the fines and penalties in his hands for collection, and re- 5 turn a list of such as he shall not have been able to collect by 6 reason of insolvency, removal or other cause, to which list he 7 shall make an affidavit that he has used due diligence to collect 8 the same but has been unable to do so, and if the Council shall 9 be satisfied of the correctness of said list it shall allow the ser- 10 geant a credit for said claims. 11 He may receive for his services in collecting such taxes and 12 fines and penalties as compensation to be fixed by the Council in 1902.] Bills of Tax Commission. 165 13 the form of a commission on the amount duly collected and ac- 14 counted for. 15 He shall pay any money in his hands belonging to the city, 16 town or village upon the order of the Council. 41. The valuation of the property, real and personal, in the 2 said city, town or village, as well as the dogs upon which a levy 3 is to be under the provisions of section thirty-one, shall be ascer- 4 tained from the real and personal property book made by the 5 county assessor, and the list of dogs returned by him or by the 6 sergeant as the case may be. 42. The Mayor, sergeant, recorder and superintendent of 2 streets of such corporation shall each receive a compensation for 3 his services, to be fixed by the Council, which shall not be in- 4 creased or diminished during the term f qr which he shall have 5 been elected. 44. Upon the petition of the voters of any city, town, or vil- 2 lage equal in number to one-fourth of the votes cast for Mayor 3 at the last preceding municipal election, the Council thereof 4 shall submit to' the voters of such city, town or village at the 5 next regular municipal election the question of continuing or 6 discontinuing the charter rights of said city, town or village. 7 The ballots used in voting shall have written or printed upon 8 them the words " For charter" and "Against charter". If a 9 majority of the votes cast be "Against charter" the result shall 10 be certified to the circuit court, accompanied by satisfactory 11 evidence that adequate provision has been made for the payment 12 in full of all debts and obligations of said city, town or village, 13 and thereupon the said court may make an order of record, re- 14 citing the results of such election, and the opinion of the court 15 that adequate provision has been made for the payment in full 16 of such debts and obligations, and declaring that the charter 17 rights and privileges of said city, town or village shall cease on 18 a day to be therein named, which day shall be that on which the 19 term of office of the members of Council then in office will cease, 20 provided such debts and obligations be theretofore paid in full, 21 otherwise as soon thereafter as such debts and obligations shall 22 be so paid. At the time provided by said order the charter rights 23 and privileges of the said city, town or village shall cease. 45. All expenses incurred in procuring the incorporation of 2 any city, town or village under this chapter shall .be paid by the 3 same, and it shall repay the petitioners any amounts advanced 4 by them under the provisions of section four hereof, so far as the 5 same had not been refunded to them by the circuit court. 47. No special act shall be passed incorporating a city, town 2 or village or amending the charter of any city, town or village 3 containing a population of less than two thousand, but the in- 4 corporation of all such cities, towns and villages and the amend- 5 ment of the charters thereof shall be as now is or may hereafter 6 be provided by general law. Nor shall any city, town or vil- 166 Bills op Tax Commission. [W. Va. 7 lage, the population whereof was less than five thousand by the 8 last preceding census taken under authority of the United States, 9 be incorporated or its charter amended by a local or special act, 10 but the incorporation of all such cities, towns or villages and the 11 amendment of the charters thereof shall be only according to the 12 provisions of this chapter. 48. If the Council of any town be of opinion that the corpo- ' 2 rate limits of such town shall be changed, they may in the name 3 of the town file a petition in the circuit court of, said county on 4 the law side thereof, designating the changes desired andd sta- 5 ting the reasons therefor. The proceedings on such petition 6 shall be according to the provisions of sections two to nine, in- 7 elusive, of this chapter, as far as the same are applicable. The 8 vote taken upon the corporate limits, either as applied for in 9 such petition or as the same may be amended by order of the 10 court shall be by ballot, having written upon them the words, 11 " For change" and "Against change." 12 If the said petition pray for anextension of the corporate 13 limits so as to include additional territory, the court shall cause 14 a separate census to be taken of the qualified voters of the county 15 residing in said territory, as well as a census of such voters re- 16 siding in said town, and if such additional territory include an- 17 other incorporated town or village, shall provide for census of 18 the qualified voters of the county residing in such other town or 19 village. The court shall cause separate polls to be taken, one at 20 least within the limits of the town making the application, ai 21 least one within the limits of any other existing town or village 22 included within the limits specified in said petition, and at least 23 one within any . additional territory specified in such petition 24 which is not within the limits of any incorporated town or vil- 25 lage in the town applying in any other town included, and in any 26 other territory so specified which is not in the limits of any in- 27 corporated town or village, unless a majority of all the qualified 28 voters of the county residing in each shall vote "For change" 29. the petition shall be dismissed. 49. If a vote of a majority of the qualified voters within the 2 town applying, of a majority of such voters in any other town 3 included and a majority of such voters in any other territory so 4 specified shall be " For change" the said court shall make an 5 order of record in form and substance as follows : 6 "In the matter of the extension of the limits of the town oi 7 : 8 "It appearing to the court by the return of the several polls 9 taken on the . . . day of , under a former order of 10 this court, that a majority of the qualified voters of the county 11 residing in the town of , as well as a majority of the 12 qualified voters of the county residing in the town of 13 (if another town be in the territory sought ]o be included), and 14 a majority of the qualified voters of the county residing in the 1902.] Bills of Tax Commission. 167 15 additional teritory included within the proposed extended lim- 16 its, but not within any incorporated town or village, have voted 17 in favor of the extension of the change of the corporate limits of 18 the said town of , as the same were set forth in an 19 order of this court directing said polls to be taken; that is to 20 say: (here recite the corporate limits as extended) and the dis- 21 trict (or districts) of , in the county of , 22 and State of West Virginia ; and it appearing to the satisfaction 23 of the court that all the requirements of chapter forty-seven of 24 the Code in this behalf have been complied 1 with, it is ordered 25 that the corporate limits of the said town of be and 26 the same are hereby extended to the boundaries hereinbefore 27 recited, and that such town is authorized within the corporate 28 limits so extended to exercise all corporate powers conferred by 29 said chapter, and is subject to all the provisions of said chapter 30 from and after this date." 31 In case another incorporated town or village included within 32 the limits so extended, the order shall further proceed: " The 33 incorporate town or village of , heretofore existing, 34 being included within the limits of the said town of , 35 extended as aforesaid, it is ordered that the incorporation of the 36 said town of be and the same is hereby annulled, and 37 the charter rights and privileges of said town or village of 38 shall cease ' '. 39 From and after the date of such order the territory embraced 40 within the corporate limits so extended shall be an incorporated 41 town by such name as may have been specified in the order upon 42 which such vote was taken, or if none is so specified, then by the 43 name of the town filing the application for such extension of its 44 limits, and if within said limits as extend ed there is another in- 45 corporated town or village, all property iif the town or village 46 so included shall be transferred to and be and become the prop- 47 erty of the town in which it is included, and the latter town shall 48 be subject to all the debts and obligations of the town so in- 49 eluded, and from and after the date of such order the said town 50 whose limits are so extended shall be in til respects governed 51 by the provisions of this chapter. 2. Chapter seventy-eight of the acts of one thousand eight 2 hundred and ninety-seven, entitled ' ' An act , and 3 chapter ninety of the acts of one thousand eight hundred and 4 ninety-seven, entitled "An act , and chapter eighty- 5 nine of the acts of one thousand eight hundred and ninety-seven, 6 entitled "An act , and all other acts and parts of 7 acts coming within the purview of this act, and inconsistent 8 therewith, are hereby repealed. 168 Bills op Tax Commission. [W. Va. DRAFT G. A BILL providing for a call for a convention to frame a new con- stitution for this State. Be it enacted by the Legislature of West Virginia : 1. At the general election to be held on the Tuesday next 2 after the first Monday in November, one thousand nine hundred 3 and four, a poll shall be opened' and taken for the purpose of 4 taking the sense of the voters on the question of calling a «on- 5 vention having the authority to alter, the Constitution of the 6 State. Such poll shall be taken by tho officers holding the said 7 election at the several precincts, and shall be taken and held and 8 the result thereof ascertained, certified and returned by the same 9 persons and in the same manner in all respects as an election for 10 Governor is by law required to be taken and held, and the result 11 thereof to be ascertained, certified and returned. Any officer 12 or person who shall fail or refuse to perform any duty required 13 of him pertaining to the polls hereby required to be taken shall 14 be guilty of a misdemeanor, and upon conviction thereof shall 15 be fined not less than twenty-five dollars nor more than one hun. 16 dred dollars. 2. Upon the ballots to be provided for such election the board 2 of ballot commissioners for each county shall cause to be printed 3 at the foot of each column in such ballots the words : 4 " For Convention" 5 "Against Convention" 6 A voter desiring to vote for the holding of such convention 7 shall deface the words ' ' Against Convention ' ' by drawing a line 8 across them with a pen and ink or indelible pencil, and a voter 9 desiring to vote against the holding of such convention shall in 10 like manner deface the words " For Convention". If none of 11 the words be so defaced the ballot shall not be considered as cast 12 at the polls opened upon the question of calling a convention or 13 be counted for any purpose upon that question. 3. One certificate ot the county board of canvassers of the 2 result of such poll shall be sealed up in the same envelope with 3 the certificates respecting the election of Governor, and other 4 State officers, with an additional endorsement on such envelope 5 as follows: " Return of poll on question of convention," and 6 with said certificate be transmitted to the Secretary of State, 7 who shall deliver such certificates unopened to the Speaker of 9 the House of Delegates on the first day of the next session of 9 the Legislature. Such certificates shall be opened and published 10 and the result of the poll on the ouestion of calling a convention 11 shall be ascertained and' declared at the same time and in the 12 same manner as the result of the election for Governor. And 13 then such certificates shall be transmitted under seal by the 14 board of canvassers to the Governor, who shall immediately tab- 1902.] Bills of Tax Commission. 169 15 ulate the vote in all the counties on such question and cause the 16 same to be published in some newspaper published at the seat 17 of government. 18 In case a majority of the votes cast at such polls be in favor 19 of calling such convention an election shall be held on the Tues- 20 day next after the first Monday in November, one thousand 21 nine hundred and six, for the election of fifty-three delegates 22 to said convention as follows: 23 Eight of said delegates shall be elected from the State at large, 24 and three delegates shall be elected from each Senatorial district, 25 but no voter at said election shall vote for more than five dele- 26 gates at large, or for more than two of delegates from his Sena- 27 torial district. The eight candidates from the State at large 28 who shall receive the highest number of votes shall be declared 29 elected, and the three candidates from each Senatorial district 30 who shall receive the hightest number of votes shall be declared 31 elected. The said election shall be held and the result thereof 32 ascertained, certified and declared under the laws relating to 33 general elections of officers then in force, but the certificates 34 made by the boards of canvassers shall be transmitted one to 35 each person voted for and one to the Governor who shall ascer- 36 tain the persons elected and shall make proclamation thereof. 37 The election of any delegate to said convention may be contested, 38 and such contest shall be commenced, proceeded in and deter- S'.) mined in the manner provided by law for contesting the election 40 of a State Senator. 5. The delegates elected to said convention shall assemble at 2 the capitol in the city of Charleston on the third Wednesday of 3 December after their election, and proceed to the performance 4 of the duties for which they were elected. 6. The said convention may elect a president and secretary 2 and such other officers as may in their opinion be necessary for 3 the proper and effective performance of their duties and may 4 fix the compensation of such officers. It may also adopt such 5 rules and regulations for its own government as it may deem 6 necessary or proper. Each delegate shall be entitled to the same 7 per diem and mileage as a member of the Legislature. 7. The Governor shall have power to issue writs of election to 2 fill vacancies which may happen in the said convention by death, 3 resignation or otherwise before the election of a president of such 4 convention, but if any such vacancy occur after a president of 5 the convention is elected he may issue such writ. In either 6 event any election under such writ shall be conducted in all re- 7 spects as the election hereinbefore provided for. 8. "When such convention shall have completed its labor it 2 shall provide by schedule or otherwise for submitting the Con- 3 stitution framed by it to the voters of the State for ratification 4 or rejection and for ascertaining and declaring the result of 5 the vote in the State thereon. if t, "1>WWB f. l ■■>. ■: mm mm 'A'4 msffl^&*/&£ %m ww$%Y?Jm tMm mm PS S*f»> mgw '' .:' m -±.w :■-■}- ■ Wtim W0 a WJ&fe'- i'C ■-■&■ M wt&k sssa tf* *''V ^v JE ..:-T. »_. ~ "11