The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-18

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$4,000 u IN anufac turing, license
for all kind Of d1stilleriess is $4,000.
On breweries the manufacturers tax
is $4,000 and the Selling license tax
is gauged according to the capacity of
the brewery of ten thousand barrels
capacityup toss6. 10000 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 dstileries have been less than
s5,0oo.0o. It is estimated that they
will under this act reach fully $780,
100000 The stock brokers' license
is $5O.O0and for conducting 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 $25.s$; to sell trading
stamps the tax is $5oo.0o; to main
tain or occupy a houseboat $1,000; to
maintain slot machine, other than
gambling devices, $500; to sell at
r. . p g.
wholesale revo1vers, pistols, slung
shots, etc., 100000 and at retail
100000; 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 will raise in new rev.
enue as much money as a II or Is
cent direct tax levy would raise. Goth
err 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 S1G0 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 10 the public schools 1t will
thus be seen that the legislature has
providedfor 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-
date for governor. This measure re
quired two-th1rds vote, and as the
Republicans did not command a major
ity of the House theyEwere unable to
pass it over the solid Democratic oppc-
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
did the next best thing.
After 1906 the State taxes are only.
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 Cchapter 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. It 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 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 its 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
the sheriff has. In case the assessor
does not collect it and the sheriff
should Subsequently collect it, the as
SCISSOR must pay commission to the
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