The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-26
TIE NEW TAX LAWS


tillery IS in or out of the State, is
$4,000; the manufacturing license
for all kline OF distilleries is 10000
On breweries the manufacturers tax
is $4,000 and the selling" license tax
is gagged according to the capacity or
the brewery Of ten thousand barrels
capacity up I 0 100000 tax for a brew
cry of 100000 barrels capacity. And,
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 nave been less than
100000 It is estimated that they
will under this act reach fully $780,
OO0. 90. The stock brokers' license
is $4,000 and for conducting 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 100000; to main
tain or occupy a h~ouseboat $1,000; to
maintain a slot machine, other than
gambling devices, $500: TO sell at
wholesale revolvers, pistols, slung
| shots. etc. 100000 and at retail
$4,000; pawn brokers $4,000.
Their are many other license taxes.
The new license taxes are included
among those enumerated above. The
law it is believed will raise in new rev
enre as much money as a II or Is
- ,... ..- I-.., .~,,13 Or {HtJ,
er laws raise additional new rev.
enueS.) -
State Taxes Reduced.
The important feature of this act,
however, is the fact hat 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 a 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 Democratic cand''
Gate for governor. This measure re
CURED a two-thirds vote, and as the
Republicans did not command a major
ity Of the House they were unabi tc
~ GO ~ Dvor tho coIiI nar~oerafic Nrno.
sition. Every Republican in the Legis'
lature voted for the measure. and h
were unanimous, apparently, in their
desire to eventually abolish all State
taxes. Not being able to do this the
Legislature did the neyt best thing
After 1906 the State taxes are only
five cents which is to be devoted eN
clusively for the State school purposes
until such time is h constitution
is amended and thus permit all direct
State taxes to be abolished.
Assessment Of Taxes.
The act (chapter FOUR relating tc
the assessment of taxes and also tt
create the office of Tax Commissioner
is the longest, as we'll as the most i'm
DOrtant one. 1t occupies SiNty-si2
pages n revises the entire system
of laws in regard to the assessment o.
taxes. 1t provides for q better system
Of assessors and assessments. The
office of FAY Commissioner, which is
created, is an exceedingly importan
step and creates for the first time i!
the States history a head to the ia.
levying and tax collecting system o
the State. This Office is destined to b,
one of the most important offices il
the State, and will amply Justify tn
wisdom of the Legislature in ~creatin:
5 it. The appointment of the Tax Com
missioner is by the governor for ST.
: years, and he is ineligible to rear
pointInent.
All property, real and personal, mus
hereafter be assessed at its actua
value. After 1909 the real estat shal
be assessed annually by the count.
assessor. The assessor collects tn
poll or c~apitation tax. He is suppose;
to do this at the time he obtains III
list from the taxpayer. He has tn
same right to distrain for this tax the
the sheriff has. In case The 2ssesS0
does not collect it and the sheriff
rt,n--11 rl-.-,-n-+J X. cCIIsrt = 49,, ~