WVC 38 - 4 - 7
§38-4-7. How currency or bank notes shall be accounted for.
If the levy be upon gold or silver coin or other currency
which is legal tender in the United States, the same shall be
accounted for at its par value as so much money made under the
execution. If it be upon bank notes or currency which are not
legal tender in the United States, and the creditor will not take
them at their nominal value, they shall be sold and accounted for
as any other property taken under execution.