The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-12
THE AK LAWS

tleries other than fruit and brandy, for
selling in this State; whether the dis
! tillery is in or out Of the state, is
/ $4,000; the manufacturing license
| for all kind Of distilleries- is $4,000.
On breweries the manufacturers tax
, is $4,000 and the selling" license tax
I is gagged according to the capacity OF
the brewery of ten thousand barrels
capacity up to sG,OO0.OO tax for a brew
cry of 1OO.O 900 barrels capacity. And,
as in the case of distlleries, 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
s. 10000 It is estimated that they
will under this act reach fully $780,
10000. 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 $4,000; to main
tain or occupy a houseboat $1,000; to
maintain slot machine, other than
gambling devices, $500; to sell at
wholesale revolvers, pistols, slung
shots, ETC., 100000 and at retail
$4,000; pawn brokers 100000
There 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.
enue as much money as IL or IS
cent direct ta,, 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 3o
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 candt-
date for governor. This measure re-
quired a two-thirds vote, and as the
Republicans did not command major
ity of the House they were unable to
pass it over the solid Democratic oppo-
sition Every Republican in the Legis-
lature voted for the measure, and they
were unanimous. apparently, in their
desire 10 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-
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 we'll as the most i'm
portant one. 1t occupies siNty-siN
pa ges and revises the entire system
of laws in regard to the assessment of
taxes. L 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 a head to the tax
evying 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 |
DOintment. IT,.
All property, real and personal, must |
hereafter be assessed at its actual |
value. After 1909 the real estate shall |
be assessed Annually by tho county |