The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-11
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I !. ~ S
.leries other than fruit and brandy, for Or
selling in this State, whether the dis
tillery is In or out Of the State. is
$500 90; the manufacturing" license
for all kind OF dfstilleries is $4,000.
On breweries the manufacturers tax
is $4,000 and the selling" license tax
is gagged according to the capacity OF
the brewery of ten thousand barrels
capacity up to s6,O00.O0 tax for brew
cry OF 10O, 900 barrels capacity And,
as in the case of distleries, 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 dstillerfes have been less. than
So 10000. 1t is estimated that they
will under this act reach fully $780,
oG0. 90 The stock brokers' license
is $1,000 and for condu citing a bucket
shop $4,000; for sale of tobacco in
any form, other than cigarettes, $500;
with cigarettes $1,000; junk dealers
will have to pay S25.Ss; to sell trading
stamps the tax is $4,000; to main
tain or occupy houseboat $1,000; to
maintain a slot machine, other than
gambling devices, $500; 70 sell at
wholesale revolvers, pistols, slung
shots, etc, $4,000 and at retail
$4,000; pawn brokers $4,000.
There are many other license taxes.
The new license taxes are included
among those enumerated above. The
law it is believed willraise in new rev
enue as much money as - or Is
cent direct tax levy would raise. Goth
er laws raise additional new rev
enues.)
State Taxes Reduced.
The important feature of this act,
however. is the fact that it reduces
our present direct State taxes of 35
cents on the 500 by eleven cents in
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 wiping out siX-sevenths OF
the direct taxes of the State inside OF
the next three years. This of itself is
a magnificent achievement.
The proposed constitutional amend
ment. permitting the total abolition OF
all direct State taxes, was defeated by
the Democrats, including Senator
CORNWELL, the Dem ocratic candI-
date for governor. This measure re-
uured a two-thirds vote, and as the
Republicans did not command major
ity of the House they were unable to
pass it ever the solid Democratic oppo-
sition. Every Republican in the Legis-
lature voted for the measure, and they
were unanimous. apparently. in their
desire to eventually abolish all State
taxes Not being able to do this the
Legislature did the next best thing.
After 1906 the State taxes are only
five cents which is to be devoted eX-
clusfvely 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 (chap1er four) relating to
the assessment of taxes and also to
create the office of Tax Commissioner,
| IS tne lOuSGSl. DIS We'll do I41C AlAS-'| 49,
Dortant one 1t occupies SiNty-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 asses ments. The
Office of Tax Commissioner. which is
created is an exceedingly important
step and creates for the first time in
the States history a head to the tax
levying 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
| pOintment.
All property, real and personal, must
| hereafter be assessed at it's actual
value. After 1909 the real estate shall
be assessed annually by the county
assessor. The assessor collects the
poll or capitation tax. He is supposed
| to do this at the time he obtains the
| list from the taxpayer He has the
| same right to distrain for this tax that