The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-21
He NEW

till cry is in or out Of the State, is
tS5O0.0 90 " the ..n1anufacturing license
for all kind of distilleries is sloo.oo-
!On breweries the manufa cturer,s tax
lis $4,000 and the selling license tax
lis gagged according to the capacity OF
3Gthe brewery of ten thousand barrels
3:capacity up to 100000 tax for brew
Eery Of 1000 barrels capacity. And,
i as in the case OF distilleries, this sell
ing tax applies to breweries, whether
! located in or out of this State.
! The revenue feature of the bill is
very attractive. Heretofore the total
: license taxes derived from breweries
and dstilleries have been less than
100000. 1t is estimated that they
will under this act reach fully $780,,
10000. The stock brokers' license
is $4,000 and for conducting bucket
shop 100000; for sale of tobacco IN
any form, other than cigarettes, $500,
with cigarettes $1,000; junk dealers
will have to pay $500 TO sell trading
stamps the tax is $4,000 to main
tain or occupy a houseboat $1,000; to
/ maintain a slot machine, other than
gambling devices, $500; to sell at
5 v
shots, etc, 100000 and at retail
I S1OO.0O: pawn brokers 10000
/ There are many other license taxes
4 The new license taxes are included
among those enumerated above. The
law it is believed viii raise in new rev
\ enue as much money as II or 10
: cent direct tax levy would raise. (Oth-
err laws raise additional new rev
enues.)
State Taxes Reduced.
i The important feature Of this act,
however, is the fact that it reduces
I our present direct State taxes of So
cents on the 500 by eleven cents in
I 1905, and an additional eleven cents
in 1906 and an additional eight cents
/ in 1907. leaving only direct State tax
/ OF FIVE cents after 1907. which shall be
devoted to the public schools. 1t Will
thus be seen that the Legislature has
provided for wipins out siN-sevenths OF
the direct taxes of the State inside OF
] the next three years. This of Itself is
a magnificent achievement.
1 The proposed constitutional amend
! ment, permitting the total abolition OF
all direct State taxes, was defeated by
I the Democrats, including Senator
i CoRNWELL, tire Democratic cand-
date for governor. This measure re
I CURED a two-tIlirds vote, and as the
Republicans did not comamnd a major
4 ity of the House they were unable to
pass it over the solid Democratic oppo-
i sition. Every Republican in the Legis-
i lature voted for the measure, and they
were unanimous. apparently in their
desire to eventually abolish all State
i taxes. Not being able to do tlis the
/ Legislature did the next best thing.
After 1906 the State taxes are only
five cents which is TO be devoted eS-
clusive1y for the State school purposes
until such time as the constitution
is amended and thus permit all direct
State taxes to be abolished.
Assessment of Taxes.
The act (chapter four) relating to
| the assessment of taxes and also to
create the office of Tax Commissioner,
is the longest, as well as the most i'm
| portant one. 1t occupies siXty-six
pages and revises the entire system
of laws in regard to the assessment Of
taxes. 1t provides for a better system
| Of assessors and assessments. The
| office Of Tax Commissioner, which is
created is an exceedingly important
step and creates for the first time in
the States history head to the tax
leyying and tax collecting system of
the State. This office is destined to be
one of the most important Offices in
the State, and will amply justify the
wisdom of the Legislature in creating
it. The appointment of the Tax Com
missioner is by the governor for six
years, and he is Ineligible to reap
pointmcnt.
All property. real and personal, must
hereafter be assessed at its actual
value: After 1909 the real estate shall
be assessed annually by the county
assessor. The assessor collects the
poll or capita1iCn tax, He is supposed
to do this at the time he obtains the
list from the taxpayer. He has the
same right to distran for this tax that
the sheriff has. In case the assessor
does not collect it and the sheriff
should subsequently collect it. the as
O1JJSt nav = commission