The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-15

Observation-Disclosures Sand3DTaLaS,t1oItt
selling in this State whether the dis;
Et3tfllery5 IS or out the Stats is
ttlEets5oo 90 the nd anufa turing license
for all kind Of dis ilIeries IS 81 5000.
5I On breweries the manufacturers tax
lis $4,000 gand5the selling license5tax
lis augedsaccording to the capacity OF
d the brewery of ten til ousana barrels
A capacity up to Sc 100000 taxsfo brew
4 cry Of 100000 barrels capacity And,
as in the case Of distilleries, this sell
Ting tax applies to breweries. whether
] located in or out of this State.
4 The revenue feature of the bill is
very attractive. Heretofore the total
license taxes derived from breweries
and dstilleries have been less than
\ SIS. 100000. 1t is estimated that they
4 will under this act reach fully $780,
/ 900. 90 The stock brokers license
lis $4,000 and for conducting bucket
shop s50o.oo;> for sale of tobacco in
any form, other than cigarettes, $500; J
with cigarettes $1,000; junk dealers
will have to pay S25.$S; to sell trading
stamps the tax is $4,000; to main
tain or occupy 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
s1OO.OO; pawn brokers $4,000.
There are many other@license taxes.
The new license taxes are inciuded
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
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 IS
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 It 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 candi-
date for governor. This measure re
quired a two-thirds vote, and as the
Republicans did not command a major
ity of the House they were unable to
pass it over the solid Democratic opPo-
sition. Every Republican in the Legis-
1ature voted for the measure, and they
We're 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
DOrLanL one II occupies. SlNLy-SlN
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 head to the tax
Ievying 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
DOLL or capitation tax. He is supposed
% do this at the time he obtains the
list from the taxpayer. He has the
same right to distrain for this tax that