The West Virginian. [volume], December 12, 1922, Page PAGE 4, Image 4

About The West Virginian. [volume] (Fairmont, W. Va.) 1914-1974

Image provided by: West Virginia University

                
tared the tax commissionmoon
than to ever back lip^on^ s
' amendment but ndded^thnt It Is his
I'^Jtlvonto the tax books
tnfnl vtolrt from tVi!a nlnLU
Islateihaa added th'= year to
{{Qijljrtayotts $390,503,501 lc
tlkly, ?am not satisfied that
Njease In jnopy of the coon
mo reaaoSe why some of^ho
I that was anticipated. The
jstjpotent reasons, however,
ise: ' First ,the assessor did
ike the effort to carry out
tyyfully and failed wholly
SfoJjBaok of effort: second,
f the assessors, who dldthelr
otmd ^themselves Jh the unife'riposltfon
being ham,
hyiaitagonlstlc or arbitrary
at review 'and egnallzatlon."
lifting,' tho tax commissioner
ItttSsI antagonists have pro.
In the loudest cries because
gfslatsre of 1921 clothed the
nmlssloner with authority to
ffitja responsibility delegated
In' -when the office was credted
Oiii'ht Which time It was pro,Jby;
the statute that 'It shall
ie.lduty ot the state tax com
pherto See that the laws con
ng the assessment and collec
otfall taxes and levies, wheth
!,;the state or of the county
Ct'.or municipal corporation
[9#ftare faithfully enforced,
use'sn h.onest effort was mad;
ye), up to that responsibility
i&x commissioner has been re
d to as a 'czar' with broedlj
iratic powers. That campaign
Isreprosonla'.lon has been car
on largely by those who had
r'Jax dodgers' under the old
ing the support of the 'tai
. ft ^ally^'thundered
as quickly through tbeTvoltr
of our tax laws as through
jsrststent violation of any other
^rora-noi-nre^isde&smen;
Btfthe state treasury that
, . ?
We Do Repairing
I out Diner
\ .
peals for Support of Constitut
Levies for Afl Purposes
sses Assessors.
_____
we are certain to face, a state lev
cf a conalderabie. alze for yfears t
come. . '
"1 am atire we have made ant
atantla] progress In the past tw
years In remedying the conditio
that heretofore permitted such
wide margin of assessed valuatlo
throughout the state ranging fror
23 per cent of actual value In. som
counueB as compared witn so pe
cent in some other .few countie<
We are pulling our standards t<
gethor on many of our larger ai
sessment problems.
"There are ' no doubt some ii
stances where criticism "of the va
uatlon Standard is not unreason5
ble because it has been lmposBibl
to carry out this work perfectly 1
the'brief time that has been had.
*
High 'Spots in Hallanan's
Address to Assessors
fptate tax commissioner reitei
ntes hlB policy of equal and uniform
assessment of property
based upon one standard of valuation.
>
Taxation laws should be enforced
and command as much
respect as other laws.
Urges assessors to continue
efforts to base assessments upon
"true and actual" value as
required by law.
Favors abolishment of board*
of Review and equalization because
of hindrance In promotion
of uniform vahuf'lon.
Increase In .taxation lost year
less than In any one year for
the past eight yoars. when alt
purposes are taken juto consideration.
%
Emphasizes need for a constitutional
amendment limiting
tax levies for all purposos.
Favors classification of property
in ordor to reach intangi-'
bio proporty which has "disappeared"
because of high rates.
Epressos need of modernization
of tax system to rolievu.
constantly Increasing burdens
upon real estate.
III Jim LUUl UIUV.U ui una ?ww
due to the (act \that the asaesgo
has either^falled or was unable i
keep an accurate supervision <3
the work of his various deputies
Let me urge upon all of you in th
coming year's work that you ar
the responsible assessing office
and you should see that your dot
utles carry out their responsibil
ties in away that harmonises wit
the assessment throughout th
county.
"In former addresses fcto you,
have made known my position wit
reference to boards of review an
equalization. Further experienc
has only tended to sterngthen m
convictiqn that these boards hav
failed to.fill thefpurpose for whic
they werp created. They have ur
doubtedly been a great and ser
ous hindrance In the promotion c
uniform valuation. It is, of courst
necessary to provide some mot.ho
THE
i'n i
JLJLm '
/'
\
A
.
t
f
n
/
The deske tp
can be fulfilled t
Console Model?o
gle payment. The
Let us play its del
Come in today.
% I
, \
' t
In*; ye - wlll :feel- a dtatlnct and i
, fholesome "benefit.
' To Remedy Inequality^-1' _ <
; "I know that as a result o[ the
apparent failure of aome of the 'i
counties the past year that aome of
the assessors who hare carried out
. thslr full duty feel that they are
placed In an unfair poiltlon. They
probably feel that they would llko
to reduce their assessment In view
of the failure of" some of the assessors.
I want 'to anticipate that
y feeling by saying that /It shall be
1 my policy to inslBt upon maintain
lng the standard In the counties
>' where a fair assessment has been
0 made while, on the other hand, mv
0 efforts will be concent! atcd tbe
a coming year to orercome the'cono
dltlon. whaterer It may hare been,
n that held down the assessment In
0 counties where an Increase should
T hare been made.
' "Mapy of you hare heard the crt
> that you were lesponslble for In'
creased taxes. That does not harmonise
with tbe reality of the sit'
uatlon that there are certain fixed
' charges of gorornmental support
? ana necessarily there must be suf*
ficlent funds to meet such charges.
3 You have endeavored to distribute
' thrl burden equitable. Those who
expect reduced taxes must look to
those who are clothed with the responsibility
of expending public
moneys. There only can the remody
lie.
"I have Insisted that the only effective
way'to bring about a limitation
of ohr governmental activities
is through a constitutional
amendment prescribing a maximum
rate of levy. New ideas \of gov
emmental agencies are being put
forward each day, calling for additional
expenditures and the influence
of these around legislative
halls has always been sufficient to
secure, the passage of special acts
authorizing additional and extra
levies. I believe the people of the
state are prepared t6 welcome an
opportunity to secure a definitely
fixed maximum rate of levy, guaranteed
by the constitution. I b?lleve
that with a lawful assessment
of property that a maximum rate
of Jl.no would be adequate for the
economic conduct of state, county
and local government
"However, this plan is not with*
out Its opponents. Recently the
' West Virginia Education. Association
adopted resolutions condemning
the proposal of constitutional
limitation and likewise opposing
any limitation on local school put
poses;--* I am a -friend of our school
I system and I deslro to see it en(couraged
in every reasonable man
*|ner but I think the school officials
a must fail to reckon with the sentl
" ment of the people of the state or
0 they would not place themselves
if in such stem opposition to those
?. things calculated to protect the
e people from excessive tax burdens,
e No one could have the thought of
r tearing down our school system,'
> but on the contrary 'ray purpose
i- would be to assure the permamoncy
h of the school structure by . placing
e It within the reasonable limitations
of public support without tho im?
1 position of undue financial burh
dons. ' v
il invisible "Wealth Slipping,
o "One of the most serious phases
y of our whole tax problem Is the
e realization that invisible wealth
o has been 'slipping away' from the
i-: tax books while the burden of inI
creased cost of government has
if been thrown over on real propor ,
ty. With all of the effort made
d this yoar to secure the assessmontj
NEW EE
Chippendale De
The Gift She Want
mi
c
possess a perfect phonograpi
his Christmas with a New I
n "Rll/^nrnf Towio i-P mAvn nnm
> A^MVtgvv AMUiO li. U1VJ.6 Will
tone quality of this instrurr
ightful music for you/
sFoRNram
u.inwwv>mtm,vi
ofifflip Tempi i JiffiBMoivi
'>-/ ; _
i ' ?
'
?^Vi,u.v'.f --' r-S'' / >' ..v \ 0",
"Kanawha county furnishes j
itriking illustration ot what is go
ng on In this way. The assess
nent ot - Intangible personal .prop
srty In Kanawha . County tor the
jrosent year la 24,S59,5?5 or a da
:rease ot $1,664,513 from last year
[ know that this has been due l<
10 tsult of- the assessor becauai
le has made every effort to reach
it We find, however, upon laves
ligation that the .banks ot Charlet
ton show aggregate-deposits o:
nore than J3S.OOO.OOO while the sav
ngs deposits run close do ,$12,0001
>00. The total assessed valuatioi
Df capital, surplus and undivided
profits of banks In Kanawha Conn
ty amounts to $1,607,860 while th<
actual total value of the capita
stock, surplus and undivided prof
Its amounts to $7,245,247.
"My opinion Is that we must havi
an amendment to our constltutloi
to permit of a classification of prop
erty for taxation. It Is the his
lory ot taxation, 'that whenevei
rates hecome'hlgb,'there Is a'whole
sale disappearance of Intangible
property from the assessment rolls
Tlmt la what is hnnnnnise iinrr A,
a state, we are standing In our owe
light In continuing a policy that
keopa capital out of the state ami
drives into hiding that which ti
within our own borders.
"Our neigh boring states. of Ken
tucky, Virginia, . Maryland ami
Pennsylvania- have seen 'the wis
dotn of the situation by classifying
intangible property at a lower ratt
of taxation. I am heartilv in.favo'
of such a move in this state as wilt
certainly result in the relief of own
ers of real estate from the onerow
burden they are' now called upoi
to bear and llkowlse will redount
with benefit to the future develop
ment of our beloved state.
"Undoubtedly we need- a mod
ernlratlon^of pur tax system if ware
to relieve real property of con
stantly increasing tax burdens an';
on the other hand we stand fac*
to. face with the necessity for r
constitutional limitation of om
rates of levy" if the people are tc
be safeguarded against continue i
Increases in the cost of govern
ment. This is\my viow of the sit
uatlon after several years clos*
observation of our taxation sys
torn ?? *
Blunders
1 "
' ' ? i
" ^
WHY IS THIS WRONG?
Tho answer will be found anion;
today's want ads.
(What "Blunder' do you suggest'
Answer appears In today's classl
fled "advertising!.
(Copyright-, 1922, Associated Edi
torn.)
USON
sign
V, .
s
m
I
i in artistic design
Idison Chippendale
renient than a sinlent
is unequalled.
i?
i^ - y . v.: ??,ir.-'.vV
fjppv WsBiflS
Lanham Rides With One Foot
He Says That's Most Con
Banquet Served at
-7 O. DOT ELL. I '
The editor Informed me today
that If I was writing on ipace
rates the stse of, my salary check
at the end1 of the week would lit 1
on a humming bird's eyebrow 1
without lnronvenlenclnc.thc bird
i a bit. 1 suppost that's pretty
' good humor as editors' humor
1 runs. At any rate I thought I
1 had orter snan ont nf It end 'rin
something desperate like picking I
Gonzaga to defeat Weat Virginia
)>y lire touchdowns.
1 I suppose you-have heard that
' "Goat" Ridgely is running a taxi
senrice to Clarksburg- for, Ward
' Lanham and myself. "Goat" says
' he hasn't seen.any mention of it
1 In the papers and! that if he didn't
1 see something soon he would start
> charging for his car. 1 hope
1 "Goat" has his glasses on tonight
"Goat" Is a Very careful driver,
1 and ^ard Lanham says the only
> reason he sits In the car with ,the
door open and one foot on the
running board while making the
I' trip to Clarksburg is became it is
more comfortable to ride that
: way. t
' Last Saturday the detour at
Maulsby bridge was in a right
1 smart bad condition, and Ward
got out thrCe times to catch the
i car wijen it fell over, but it didn't
i fall, and Ward might just have
I well stayed out of thp mud.
*'Goat" ?*nows every stick and
stone, in tho road between here
and Clarksburg and last Saturday
> we hit a bump. 1 says, says I,
"Is that a stone in the road?"
i "Goat" says, says he, "No,*
that's a stick in mud," after!
i which I did most of my talking to {
myself and made my own an'
swers.
1 Ward Lanham took us all out
to dinner at Delmoneygoes at
Clarksburg. Everybody ordered
! half fried oyosters except myself,
- which orderod filet* of sole.
Directly the waiter comes back
and says (that they were just out
of sole, which made me out of
luck*. So I ordered something else
[ of which they were just out of,
J and then while I was-looking ut
. the billboard to find something
else that they didn't have, a news- ,
boy came up to me and says,
. \
I _
. - ' i -V
1 _ \
Open Eve- 1
nings UntU /?
9 P. M. Un- i (?
111 Christ- \
mas
K
i
J
V
For C
A
r?
Sped
We h
? $ver
comp
Conu
suits
ford,
' puty
balar
will}
comp
Kel
42CKMAIN ST.
lfortable Way in WorldFood
Palace.
"Telegram, laat edition. Just out."
That made me mad and I says,
"Would you do me the courtesy
to welt until I iik tor one before
you tell me yon are Just out." I
suppose I had not orter got mean
like that with a neweboy who
waa working for a living like myself,
hut I wae pretty well upset>
After dinner, Ward Lanbam
gave the cashier a f 100 bill', and
the cashier aald that if he would
come down dnrln'g fair >reek in
Harrlaon County next year he
could get hla change, so Ward
went down In care fare pocket and
pulled out a $10 bill. *
Coming home we put Jerry
Blake between Damage and. myself
In the back, seat and he said
our line attack oh the curves wae
the beat he had felt this season.
He escaped with Ive broken ribs
and a strained liver.
DIICCIA QDIITC \A/ITU
IXUUUI n ?JI LIIO III I I I
FINLAND AND POLAND
, y' \
MOSCOW. Dec. 12?(By the
Associated Press.)?A Joint dec.
claratlon signed by Poland, Bat.
via, Esthonla and Finland, demanding
the signing of a ncn-ag.
gression pact before the '.scUlL
calltles of armament limitation
are considered, has resulted in a
critical'situation in the disarmament
conference, according to a
statement issued by the foreign
office.
The border state delegations
locl( upon this declaration as sn
ult>matum which may result In
the collapse of the conference be.
cause Russian dlflclais have let It
he known that Russia will not
sign a nonjtggrossioj part until
an agreement has bfeen reached
in lluiltat! n of armeiuenti.
Aft;; Russia's piop-mi 10 nit
the armies 25.per cent had been
conditionally accepted, a dispute
arose between Russia and Poland
regarding the'strength of the Polish
army. Russia contended that
Poland's 'military force, according
to figures submitted to the Lea.
gue of Nations last June,'number.
?d 223,000 men and that It
R
hristmasColumbu
E greatest instrument in t
ity you have ever had. to o;
al Christmas Offer.
ave the largest stock of Co
displayed?every style and
arison and consideration.
i in at your earliest conVen
you the best?pay us just
and we will deliver your G
our name on it and deliver
ipe can-He paid in small^wec
lardly miss?but make you
lete. [.
"THE STORE W]
ley R/
Have you seen those lovely
Oriental pearls at the Fanus
Jewelry Store? If you havn't you
just must see them. These are
pearls that after were testing
have been found toT)e the pearls
nearest the real pearl In color
mm' \
i Graf on
he world?and the best op
?ra one. Take advantage o
lumbia Grafonolas that we
[ every finish is here for
'
ience and select the style
a small deposit that you c
rafonola to you rieht now. i
it just in time for Christms
ikly or monthly aipounts th
r selection now while our si
.. . . ' V' ' J
[TH A WELCOME"
lusic
n;
PIANOS. ^
1923. ^ ' j
Circuit Court In the office of
Clerk L. A. Cather: '
' S. L. Bunner. guardian of
Earle I. Bayhuret. an infant, and
guardian of Olayda 0. Hayhurat,
the' wife of aatd Earle L. Hayhurat,
vs. Earle L.v Hayhurat, an
Infant, and Gladys 0. Hayhurat,
II SEEN IN 1
I J"0"
| A very original Christmas gift
euggestlqn I have for ydu today Is
one that will give Joy to the re.
clpient and will make the donor
happy that he or she has holpcd to
advertise our , Little Mountain
State, of West' Virginia. The sug.
gestlon is that you slip a copy of
"The Vftico of West Virginia,"
that very beautiful book which
was published by the Business gnd
Professional Women's Club, into
the Christmas gotng.awny box or
give It to your friends, who will
doarly love it. The book hes the
coat of arms of the state on Its
cover, is beautifully Illustrated
with views of fho state, with a.lilt
of history woven in. It can be nad
for 75 cents from members of the
club or at the Fairmont Publish,
ing Co. v
While the Florence Shop caters
to women and girls, yet I fouad
there today also things t- Interest
the men, such as good looking
cashmere and woolen socks, handlrmel.1.1.
-I 1-S1- ?
nr.wiiBio, visareiie uumiuors ana
leather folding photo frames For
the, children I found a tractive
book-ends, door-holders, iotl)
brush holders and for the women
oodles of things such as the most
beautiful Orenberg lacey woo'
scarfs (to be worn about the
shoulders with evening frocks,)
vanity cases, bridge sets, earrings,
beads, desk sets, handkerchlofs
and other novelties unique and
beautiful?and quadUtles of Xmas
seals and tags.
onnlla .Construction Co.,"^^
poratlon; Waltmsn H. Conaway.
R. H. Jarrti, R. M. Hllej^&W.
Thompson and R. E. Kerr, a chancery
cue returnable to the January
rules: Spears and Irons and
Thomas F. Barrett,, attorneyEHK
the plaintiff. IJf
HE SHOPS ]I
:IE NORTH.
I and will not* peel, break or dls.
i ?|M Th?v .1e.n ka.. ik. II
wivt* 1 a???w u?m iuo Willi*'-:
known Richollew, Regent end a
Bine Bird pearls, and oh yosg.aO
very special they are showing aft?
this time Is a c twenty.tour In?
strand ot Wilfred pearls with din. I
mond setclasp at only lie. They
have strsoda of pearls In all i
lengths and sties and prices.
Now Is the time, and I can tell, J
yon the place, to bny yonr Christ
mas tree lighting outfits. WhtrdM
Why at the store of the Falrov. . w
Electric Service Co., where ' I
found the dearest ones today. 1
They hare, already wired for
hanging, strings of tiny electrle
light bulbs representing fruits, I
solmals and diminutive Santa I
Clausas, and It you already haveS
the wiring and are short a few
bulbs they can. supply you with
these as they hare seperateJnilbin
In all colors You wouldnklf risk 1
the little folks' lives by %alng ]
, candles, would you? when you caShJji
get these lights which are much !
prettier and lots safer.
Orchids and roses for ChsMLJHI
gifts are lovely, but I btylrv^B
those.Plumbrldge baskets, filh.iV
with candles, midget Jars of mar. 1
maladee tea balls and clusters of
candy flowers I saw at Hartley's \
are even lovelier and they aid
certainly more lasting. They have
also' those very delicious and
toothsome Mirror candles put upj's
i In all kinds, shapes and sIiestM .
Christmas boxes?and candlbSHn I
Jars and Jars to put candy In. In. J
deed yqu ought to visit their can- 1
dy department?It's wonderful. I I
almost forgot to tell yon about 1
the very attractive week-end bos J
contlnalnlng some ot most all I
Muds of Mirror candles, which I
' they are featuring.
This Model I
As Illustrated
$134.00
Including Twenty-four
selections w J
of music.
Other Models
$30 and up
i W J
^you j