-evidence to

by whom.

of appeal.

recting, certi

by whom.

from any order made by the county court of either county shall lie to the circuit court, and may be taken either by the applicant or the State; and in case the applicant, or the State by its prosecuting be certified; attorney or agent, desires to take an appeal from such order, the party desiring to take such appeal shall have the evidence taken at the hearing of such application certified by the county court, and such appeal when allowed, by the court or judge in vaca-precedence tion, shall have precedence over all other cases pending in said court. A copy of any order or orders order cor- entered in any court, making any such correction as fied to audi- herein provided for, shall be made and certified to the tor; when and auditor by the clerk within twenty days after the entering of the same; but any order or judgment made upon such application shall show that the prosecuting attorney was present and defending the interest of the State; and in the event that it shall be ascertained that the land, mineral right or royalty refunded, etc. grant has been assessed too high and the owner has paid the excess of such taxes, the court shall order that the excess by virtue of the assessment under this act be refunded to him, and if not paid that he be relieved from the payment of such excess. Νο cost on such application shall, in any event, be taxed against the State, but if the applicant fail to obtain any relief, upon the hearing of his application, he shall be taxed with the costs of the officers of the court incurred therein, otherwise no cost shall be taxed against the applicant.

-order to show, what.

-excess

-no costs

against state.

-costs

against appli

cant, when.

Pay of commissioners.

-how veri

9. For services rendered by the commissioners, under this act, they shall be allowed four dollars for each day actually and diligently employed, to be paid out of the State treasury. But the account for serfled; allowed Vices rendered shall be verified by the affidavit of and certified. each of the commissioners and presented to the county court of the county and approved, allowed, and certified to the auditor for payment: provided, that the total compensation to be paid by the State to the commissioners shall not exceed four hundred and sixty dollars each, and should either of said commissioners require any additional time specified in this act for the completion of the reassessment of the real estate within either of said counties, said excess shall not exceed twenty-five days additional to

-maximum

pay.

-additional time, how allowed and paid.

as

etc., of com

the time herein provided, and shall be certified herein provided to the county court of the proper county, and said excess shall be paid out of the county treasury by an order granted by the county court of the proper county, upon the sheriff, payable out of the general fund to the credit of the county. If either of said commissioners shall neglect, fail or refuse to misconduct, perform any of the duties required of him by this act, missioner; or shall make an improper and unfair valuation of any property, through fear, favor or malice, or shall receive money or other consideration for making an unfair or partial valuation of any property, shall be guilty of a misdemeanor, and upon a conviction thereof, be fined not less than one hundred dollars nor more than five hundred dollars.

penalty.

Failure of

ers to, etc.,

unless, etc.

10. If either of the said commissioners shall fail to comply with the requirements of this act, within commissionthe time specified, he shall forfeit all right to com- forfeits pay; pensation for his services, from the State or county, unless, and until, he shows to the county court of his county and the auditor on oath satisfactory for delay.

reasons

sec

this act sub

ion, etc., by

cies that may

present state

11. The re-assessment of the real estate in said Re-assesscounties, under the provisions of this act, shall be ment under subject to revision and equalization by the State ject to revisboard of equalization provided for in section ten of whom. chapter twenty-one, acts of one thousand eight hundred and ninety-nine, and composed of the same members as appointed under the provisions of said tion, and should any vacancies exist or hereafter oc--provisions cur before the provisions of this act shall have been as to vacancarried into effect, then it shall be the duty of the exist, etc., in board of public works to fill said vacancy, and said board of State board of equalization shall consist of one free- equalization. holder from each of the four congressional districts as proportioned in the year one thousand nine hundred, and there shall be one member of said board of equalization from the State at large, not more than three of whom shall be recognized as being in accord with and in good standing in the political party from which he is appointed, and to be selected from the two parties casting the greatest number of votes at the last general election, whose duty it shall be to correct -duty of and equalize the assessment made under this act in

board.

-report and

each of said counties between said county and the other counties and assessment districts of this State; if it shall appear to them that the average value of the real estate so assessed under the provisions of this act, in said counties is either too high or too low, the board shall hear all evidence that may be presented to them, and shall increase or reduce the average value of real estate in said counties according to the evidence so taken and any other evidence certification; that may come to their knowledge. When they shall have completed their labors they shall report the same to the auditor, who shall certify the same to the clerk of the county court of his proper county. The members of said board of equalization shall be tion of board. paid four dollars per day for each day necessarily engaged in their duties, and their actual expenses. The said board may employ such necessary clerical and other assistance, and fix their compensation, as shall be approved by the said board of equalization.

to whom, by whom.

-compensa

-clerk of board.

Act applies to taxes for

1901.

12. The re-assessment made under the provisions of this act shall apply to the taxes to be levied and collected in each of said counties in the year one thousand nine hundred and one.

(Senate Bill No. 132.)

CHAPTER 130.

AN ACT to amend and re-enact section two of chapter one of the Acts of one thousand eight hundred and eighty-nine, and section two of chapter seventy-four of the Acts of one thousand eight hundred and ninety-one, and chapter fifty-six of the Acts of one thousand eight hundred and ninety-five, and section twelve of chapter one of the Acts of one thousand eight hundred and eighty-nine, and section twelve of chapter eighty-three of the Acts of one thousand eight hundred and ninety-seven, and section twenty-three of chapter one of the Acts of one thousand eight hundred and eighty-nine, and section twenty-three of chapter eighty-three of the Acts of one thousand eight hundred and ninety

seven, in relation to election of School Commissioners for the School District of Huntington.

[Passed February 21, 1901. In effect from passage. Approved February 22, 1901.]

Be it enacted by the Legislature of West Virginia:

acted.

That section two of chapter one of the acts of one Acts amended thousand eight hundred and eighty-nine, and section and re-entwo of chapter seventy-four of the acts of one thousand eight hundred and ninety-one, and chapter fiftysix of the acts of one thousand eight hundred and ninety-five, and section twelve of chapter one of the acts of one thousand eight hundred and eighty-nine. and section twelve of chapter eighty-three of the acts of one thousand eight hundred and ninety-seven, and section twenty-three of chapter one of the acts of one thousand eight hundred and eighty-nine, and section twenty-three of chapter eighty-three of the acts of one thousand eight hundred and ninety-seven, be amended and re-enacted so as to read as follows:

school district

commission

many; when

to begin and

2. There shall be elected by the voters of said dis- Independent trict at the bi-ennial election for municipal officers, of Huntingon the first Thursday in April, one thousand nine hun- ton; school dred and one, two commissioners, whose terms of ers; when office shall commence the first Monday in May, follow-elected; how ing their election, and continue for four years, and terms of office until their successors are elected and qualified, and when to end. on the first Thursday in April, one thousand nine hundred and three, at the bi-ennial election then to be held for municipal officers of the city of Huntington, four commissioners shall be elected by the voters of said district, whose terms of office shall commence the first Monday in May, following their election. And the terms of three of said commissioners shall continue for four years, and until their successors are elected and qualified, and the term of one of said commissioners shall continue for two years, and until a successor is elected and qualified. The ballots to -ballots, be voted at said election in one thousand nine hun- what to designate. dred and three shall designate the terms of service of each of the four commissioners then to be elected. At the bi-ennial election for municipal officers of said city of Huntington to be held on the first Thursday election of in April, one thousand nine hundred and five, there commissionshall be elected by the voters of said district three many; term.

-biennial

ers: how

-what commissioners

as

commissioners, and at each bi-ennial election thereafter there shall be elected by said voters three commissioners, whose terms of office shall commence the first Monday in May, following their election and continue for four years, and until their successors are elected and qualified. But the two commissioners of to hold over. said district whose terms will expire May first, one thousand nine hundred and two, shall continue such commissioners until their successors shall be elected at the said election on the first Thursday in April, one thousand nine hundred and three, and thereafter qualified, and the commissioners of said district now in office shall continue in such offices and to exercise the duties thereof until the terms for which they have been heretofore elected shall have expired. The said commissioners shall constitute a board of education to be denominated "Board of Education of Huntington District." They shall receive a compensa- reasonable compensation for their services not to exceed five dollars monthly. All of the said commis manner of sioners provided for by this act shall be elected in the manner provided for city elections in the act, amending and re-enacting chapter sixty of the acts of one thousand eight hundred and ninety-five, incorporating the city of Huntington, passed at the session of the legislature in one thousand nine hundred and one, on the day of January, one thousand

-board of education, who to con

stitute; name;

tion.

electing.

Additional

annual levy

schools.

-term of schools.

nine hundred and one.

12. In addition to the levy named in the precedfor support of ing section the board of education shall, for the support of the schools of the district, annually levy such tax on the taxable property of the district as will, with the money received from the State for the support of the free schools, be sufficient to keep said schools in operation not less than eight nor more than ten months in the year: provided, that the said tax proviso as shall not in any year exceed the rate of fifty cents on every hundred dollars valuation, according to the latest available assessment made for State and county taxation. The proceeds of this levy, together fund, what to with the money received from the State as aforesaid, shall constitute a special fund, to be called the "teachers' fund," and no part thereof shall be used for any other purpose than the payment of teachers" salaries, and the salary of the city superintendent.

to rate of tax.

-teachers

constitute;

how used.