The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-28
THE NEW TAX LAWS

tilIery is in or out of the state. is
$4,000; the manufacturing" license.
for all kind Of distilleries is 10000.
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 100000 tax for a brew
cry of 100, 900 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 feature of the bill is
very attractive. Heretofore the total
license taxes derived from breweries
and dstil1eries have cen less than
So. 100000. It is estimated that they
will under this act reach fully $780,
100000. The stock brokers' license
is $1,000 and for conducting a bucket
shop 10000; for sale Of tobacco in
any form. other tina 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 h~ouseboat $1,000; to
maintain a slot machine, other han
gambling devices, $500; to sell at
wholesale revolvers, pistols, slunS
shots, etc, 100000 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 will raise in new rev
enue as much money as a ~ 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 hat it reduces
our present direct State taxes of s.
cents on the 500 by eleven cents in
1906, and an additional clever 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 seer that the Legislature has
provided for wiping out s~ix-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 candi-
date for governor. This measure re-
quired a two-thirds vote. and as the
Republicans did not command a major
ity of the louise they We're 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 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-
clusively 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. It provides for a better system
of assessors and assessments. Tho
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
~levylng 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, rea1 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 OF 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