Acts of the Legislature of West Virginia

ASSESSOR:

duty of as to transmission of list of insurance companies doing
business within his district, section 71

313

each county to constitute one assessment district, and to elect
one assessor, section 6

352

......

his term of office; qualifications; ineligible to re-election, until
when, section 6

number of assistant assessors appointed in each county; qual-
ifications, section 7

compensation of assessor and assistants; maximum amount,
section 10

assessment of real and personal property by, to be as of the
first day of January of each year, section 12

to assess such property at its true and actual value, sec-
tion 12

meaning of words "true and actual value," section 12

353

352

352, 353

353

he or his assistant must call on every taxpayer in territory
apportioned him, when, section 14

353

354

duty of taxpayer, when called upon, section 14

proviso as to when taxpayer shall furnish list required of
him, section 14

may administer oaths in all matters pertaining to his official
duties, section 15

form of oath each taxpayer required to make, section 15
meetings of, and his assistants; when and for what, section 17..
board of review and equalization to be appointed; by whom
appointed; number and of whom board composed, term of
office, duties, duty of assessor and assistant as to attend-
ing meetings of such board, section 18

......

how taxpayer dissatisfied with the valuation of his property
as fixed by the board may obtain relief, section 18
any misconduct or neglect of official duty by, to be reported to
circuit court or prosecuting attorney; by whom; court to
investigate, section 19

penalty, if charges be true, section 19

state tax commissioner to furnish forms to, of land and per-
sonal property books, and list of taxable subjects, section 20
tax commissioner to give instructions to; penalty for failure
to obey such instructions, section 20

his duty as to ownership in land; general rules respecting, sec-
tions 28, 29, 30

county clerk to furnish assessor certified list of all transfers of
title to land in his county: when and for what period;
what each list to show, section 31

provisions relating to real estate purchased by the state; duty of
auditor and officer, who makes out the land books, sec-
tion 36

355

355 to 358

358

358, 359

359

360

real estate purchased by an individual for sale of taxes, sec-
tion 36

360

what statement assessor must furnish to boards of education
and town or city clerks, section 38

360

form of land books; how tracts of land and town lots entered
therein, sections 48, 49

361

when to begin his assessment and what to ascertain, section 52..
his duty to see every person liable to taxation upon property
or capitation and for what, section 53

362

his duty as to collecting capitation tax; his powers of levy and
sale, section 53

362

capitations collected by, when and to whom paid, section 53..

363

ASSESSORS-Continued:

assessor's commission and fees for collecting such taxes, section
53.

363

his report to county court, when and what to show; such report
to be verified by affidavit, section 53

363

assessor's additional bond, section 53

363

.....

state tax commissioner to furnish necessary blanks and forms,
section 53

364

365

assessors or assistants failing to turn over moneys collected by
them shall be guilty of embezzlement, section 53
property exempt from taxation to be entered on assessor books,

section 57

who to be listed by, for capitation tax, section 59

duty of, as to listing personal property for taxation, section 64..
duty of, as to listing the valuations of credits and investments,
sections 65 and 67

.....

lists of personal and real property subject to taxation, when
to be called for by assessor, section 68

assessor's duty as to such list, sections 71 and 72
penalty on assessor for receiving any list without being verified,
section 72

duty of, as to assessing ferries, section 76

duty of, as to assessing certain incorporated companies for tax-
ation, sections 77 and 78

.......

banks and trust companies, how assessed by, section 79
capital used in trade or business, by merchants and other in-
dividuals, how assessed for taxation, sections 80 and 81....
for year of 1907 property to be assessed by, as of the first day
of April, after year 1907, as of the first day of January,
section 132 sub. section II

board of public works to certify to, amount of levy fixed for state
and state school purposes; when; duty of assessor,
tion 62

ASSESSMENT OF TAXES:

366, 367

367

367 to 369

369
369

369 to 372

872

373 to 375

878

sec-

418

assessment district; one assessor in each district and when; pro-
vision as to assessors now in office; county court to provide
office for assessor at court house, section 6

assistant assessors; number to be appointed and when; qual-
ifications, section 7

compensation of assessor and assistants; maximum amount, sec-
tion 10

assessment to have reference to first day of January, at its true
and actual value; annual assesment of real estate and per-
sonal property to begin with year 1909, section 12
assessors must call on every person liable to assessment, when ;
tax payers to furnish list of property owned or controlled
by them to assessor; duty of assessor as to such list;proviso
as to list and value of real estate and personal property,
section 14

assessor empowered to administer oaths; form of oath made
by owner of property and appended to list, section 15
assessor and assistants to hold meetings, when and where, for
what purpose held; what notice to be given; duty of as-
sessor at such meetings; clerk of county court to sit as
advisory member, section 17

board of review and equalization to be appointed for each county;
by whom appointed; number and of whom board composed;
compensation; term of office; duties, section 18

352

352, 353

858

353, 354

354

355

355 to 358

ASSESSMENT OF TAXES-Continued:

how taxpayers disatisfied with the valuation of his property
as fixed by the board may obtain relief, section 18

tax commissioner to report misconduct or neglect of official duty
certain officers; to whom; duty of court; penalty,
section 19

state tax commissioner to furnish forms, etc., to assessors also
instructions; penalty on any assessor failing to obey in-
structions, section 20

duty of clerk of every circuit court and municipal court as to
the judgments and decrees respecting land; duty of clerk
of county court as to wills recorded in his office, devising
lands lying in another county; duty of such officers as to
lists made out by them; duty of state auditor as to land
grants issued by state, sections 28, 29, 30
county clerk to furnish assessor certified list of all transfers of
title to land in his county; when and for what period; what
such list to show, section 31

......

....

provisions relating to real estate purchased by the state; duty
of auditor and the officer who makes out the land book,
section 36

real estate purchased by an individual for sale of taxes, sec-
tion 36

certified statement to be furnished town or city clerks and sec-
retary of board of education, by whom, when and what to
show; such statement to be taken as the proper valuation of
property liable for taxation for municipal purposes; duty of
such clerks, section 38

form of land book; table of tract of lands; town lots, sections
48, 49

assessor and assistants to begin annually on the first day of as-
sessment year to ascertain the persons and personal prop-
erty, subject to taxation; after the year 1908 to annually
ascertain at same time all real property subject to taxation;
who to pay taxes assessed, section 52
duty of assessor or assistants to see every person in his county
liable to taxation; statement to be obtained; assessor to col-
lect capitation tax; provisions relating thereto, section 53..
property exempt from taxation, section 57

capitation tax, what persons to be listed to pay, (how such
tax collected, see section 53), section 59

in what district personal property to be listed, section 64
valuation of credits and investments; how estimated or rated for
taxation; what may be deducted therefrom; duty of assessor
and his authority to administer oaths; penalty for false
statement, sections 65 and 67

listing property; duty of assessor, section 68
duty of person having property to list for taxation; form of oath
to be appended to such list; penalty for refusing to verify
list, sections 71 and 72

assessment of ferries, section 76

certain incorporated companies, how assessed; form of oath to
be attached to statement; proviso as to real estate; duty of
assessor after receiving verified report, sections 77 and 78..
banks and trust companies, how assessed, section 79
capital of merchants and other individuals or firms, used in

trade or business, how assessed; form of oath to be sub-
scribed to; proviso as to value of real estate; person or
firm commencing business after beginning of assessment year,
sections 80 and 81

358

358, 359

359

360

860

360

361

362

364

365

366, 367

367

367 to 368

369

369 to 372

372

373 to 375

ASSESSMENT OF TAXES-Continued:

any bridge upon which a separate toll or fare is charged, what
returns to show, section 86

375-

relief against taxes erroneously assessed, sections 129, 130
and 132

376 to 378

how property assessed for year 1907; after year 1907 how as-
sessed, section 132 sub. section II

378

.......

rate of tax on real and personal property for state and state
school purposes, section 62

418

ASYLUM, THE WEST VIRGINIA :

lists of patients to be kept by superintendents; what such to
show, section 12

261

clerks of county court to keep list of patients from his county,
section 12

262

what expense of asylum paid out of state treasury, section 12..
what each county to refund after 1905, section 12
levy authorized to meet such refunding, section 12

262

list of patients to be certified to auditor by superintendent; when
and what list to show, section 12

262

such list to constitute a bill against the county; for what,
section 12

262

liability of relatives of inmates in asylum for amount paid by
county court for maintenance, etc., of such inmates, sec-
tion 12

262

money in state treasury due county charged with cost of keeping
inmates in asylum to be applied to payment of amount,
section 12

appropriations for

ATTORNEY GENERAL:

authorized and directed to defend the equity cause of Virginia
vs. West Virginia, section 1

duty of respecting such suit, section 2

263

547, 568

231

to appear for state where mine has been closed by chief of
department of mines, and owner or operator applies to cir-
cuit court to have mine re-opened, section 16

330

when requested by president or secretary of board of pharmacy,
to conduct all prosecutions under pharmacy law, section 5..
duty of, respecting delinquent corporations, section 136
appropriations to pay salary of

appropriations to pay contingent expenses

to transmit to owner or operator a statement of all taxes and
levies charged; when, section 100

233

to certify to sheriff levies and taxes for collection; when; what
per cent. added to amount, section 100

233

to issue certificate to owner or operator if taxes are proven to
be too high, section 100

234

to certify to county court, school district and municipalities the
amounts of over-payments, section 100

234

made the insurance commissioner of the state, his duties as such,
chapter 77

294

to make abstract of all grants issued by the state; when and to
whom forwarded, section 30

359

AUDITOR, STATE-Continued:

to certify to officer making out land books a list of Jand redeemed
within the preceding year, section 36

what assessor to certify to, as to firms, etc., commencing bus-
iness after the beginning of assessment year, section 81....
certified copy of order of court correcting any assessment to be
certified to, section 129

when to draw warrant refunding erroneous taxes paid into
treasury, section 132

to be attorney in fact for foreign and non-resident corporations.
except, etc., section 1

duty of such corporations to appoint, section 1

duty of such corporations to make certain declarations, sec-
tion 1

359

375

377

499

500

postoffice address of such corporations to be filed with auditor,
section 3

501

payment of attorney's fee; to whom; how payment made, sec-
tion 2

500

501

duty of, as to service of process upon certain corporations, sec-
tion 3

such corporations may designate any other person in this state
as attorney in fact; and process served upon him to have
same effect as if served upon the auditor; provisions of act
not to apply to building and loan associations, section 4....
penalties upon corporations failing to pay attorney's fee to au-
ditor, section 5
penalty on corporations failing to comply with requirements of
act, section 6

.....

what list clerk of county court to transmit to, section 48 .....
reports of breweries and distilleries, except, etc., to be made

to, section 67

wholesaler of porter, ale, beer or drinks of like nature required
to report to, amount of annual sales, section 78
foreign corporations doing business in this state to report an-

nually to, what report to show, section 130

to collect tax on foreign corporations, when; section 131
to pay such tax into state treasury, section 131

duty of, to notify corporations of time of payment of tax and
amount, section

133

how such notice given, section 133

mistake of as to amount, how corrected, section 133

statements of domestic corporations to be delivered to, when;
what to contain, section 133

.....

to publish a list of delinquent corporations; when; what list to
contain; cost of publication, when delinquent corporations
may pay amount of such tax; what penalty added; duty
of, after publication of list, section 134

to certify to governor and secretary of state list of delinquent
corporations; when, section 136

appropriations to pay salary of

appropriations for salaries of clerks and stenographers in office of
contingent expenses of

501

527

328

528

529

530

531

531, 532

532

537, 538

555, 575

553, 574

AUSTIN, JOHN P.:

appropriation to pay

AUTOMATIC DEVICES:

what to be licensed and what not to be licensed, section 2.
tax on license to maintain, section 103

560

414

420

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