Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1903-02-14
TAX COMMISSION BILLS.
The Measures Now Pending Before
the Legislature.
SYNOPSIS OF IMPORTANT ONES
Plans Of Commission Said to Be Way For
Placing Taxation on Proper Basis.

IT is a difficult task for the laymen
of the Ordinary mental calibre to un-
dertake to give q synopsis of the bills
Of the tax commission. which have
caused so much connection in the
state since the opening of the legisla-
ture. even when he has them before
him. They compose 100 pages Of
closely printed matter, and it is little
wonder that some OF the senators hes
itaue about taekling them. Besides it
is not an easy matter to tell inst what
the bill proposes without comparing
them with the code itself of which a
great manv of them are merely amend
ments.
The commission claims merit for
some of the bills as INDEPENDENT meas
ures. Among these are the ones pro-
posing reduction in criminal charges,
change in the method of tansnorting
prisoners to the penitentiary. creating
the Office of tax commissioners. uni
form methods Of accounting but in
lbc lCpOLb tiC 0OAIiIASSl0A N0SS NlttAb
even these shall fall tar short nf their
possible usefulness if they should be
enacted without those measures which
taken together look to the abolition of
the state IA and state school tax mp
on property to providing other reve-
nues instead of those taxes; to the am
nual assessment of real estate for
county and municiple purposes; TO
doing away with necessary assessments
and collectments.
THE LICENSE BILL.
The first of the 27 bills of the COM
mission provides for amendment of
the code relating to licenses, injury TO
persons arising from illegal sale of
liquor. remedy therefore and amount or
rate on each subject of taxation. 1t
provides for a special state tax for
theatres. c~ircuses and other public
amusements as we'll as for peddlers.
stock brokers of the various kinds, and
for any person who NAV act as a trav-
cling agent, cangasser or saleman, sell
or contract TO sell. any lightning rod,
sewing machine. stove, range or organ
or other muslcal--instrument, whether
manufactured within or without the
state or sell offer, or expose for sale
or solicit or receive orders for manu-
featured tobacco, snuff, cigars, or
practice law Or practice medicine or
surgency or a method of healing; or
practice dentistry or practice embalm-
ing; OF practice the business of. or act
as registered pharmacist; or carry on
any bank or trust company ;or carry on
the business of a banker: or carry on
the business of mining coal or of pre-
ducing petroleum oil, or gas; or being
a corporation. heretofore or hereafter
chartered under the laws of this state,
whether it's PRINCIPAL place of business
or chief works be within or without
the state. do or attempt to do. any
business by virtue of its charter or
certificate of incorporation.
The bill states that the license re-
ferred to shall be ia addition to any
IT other license required by any other
law of the state.
INHERITANCE TAXES.
The second bill relates to taxes on
collateral inheritances, devices. dis
trlbutive shares and legacies. 1t pro-
Vi1as that n tav Movable INTO tba traae
ury of the state shall be imposed upon
the transfer. in trust or otherwise of
n property left as a legacy to any
but the lineal descendants of the per-
son deceased. If the property be left
to a sister or brother the tax shall be
five per cent of the market valuation,
and if to a grandfather or grandmother
1T shall be seven and a half per cent.
but to any other person or to a cor
Doration it shall be 10 per cent. The
bill is a lengthy one and has provisions
covering the conduct Of executors. adj
ministrators, trustees. guardians, com
mittees and other iduciaries, having
charge of estates.
The third bill has no bearings on
taxation, but regulates the fees for
jailers. sheriffs. and other officers of
that character and the amounts that
shall be charged per head for the
maintenance of prisoners. and the
fourth amends somewhat the present
law relating to the taxation and al
lowance OF costs for witnesses. sheriffs
and general expenses which cover
criminal and other cases in the courts