The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-29
The new TAX LAWS

sleries othersthan 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
ffor#aI kind OF disti1ieries is $4,000.
ON breweries the manufacturers TAX
Is $4,000 and the selling tax
Els gagged according TO the capacity Oh
THE brewery of ten thousand barrels
fcapacity 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 his State.
The revenue feature of h bill is
yery attractive. Heretofore the total
license taxes derived from breweries
and dstilleries have been less than
100000. 1t is estimated that they
will under his act reach fully s1OO,-
+ 5000 DO. The stock brokers' license
is $4,000 and for conducting a bucket
shop 100000; for sale of tobacco in
iany 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 a slot machine, other than
gambling devices, $500; to sell at
Wholesale revolvers, pistols, sluns
shots, etc, $4,000 and at retail
$4,000; pawn brokers $4,000.
There are many other license taxes.
THE new license axe are included
tamong 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 act that it reduces
our present direct State axe of 35
:. cents on the 800 by eleven cents in
I19O5, and an additional eleve cents
in 1906 and an additional eight cents
in 1907, leaving only a direct State tax
i of five cents after 1907. which shall be
F.. devoted to the public schools 1t will
thus be seer that the Legislature has
provided for wiping out ~six-sevenths OF
the direct taxes of the State inside OF
\ tlle > -
/, a magnificent achievement.
The proposed constitutional amend
ment, permitting the total abolition OF
all direct State taxes, was defeated by
the Democrats, including Senator
ICORNWELL, 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-
sitfon. Every Republican in the Legts-
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 eN-
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 tc
the assessment of taxes and also tC
create the office of Tax Commissioner
IS the lOnSeSL as well DIS lIle Llool LII
portant one. It occupies siXty-siS
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 tan
levyfng and tax collecting system OF
| the State. This Office is destined to be
one of the most important offices in
5 the>State, and Will amply Justify the
wisdom of the Legislature in creating
5 it. The appointment of the Tax Com
: missioner is by the governor for SIX
: years. and he is ineligible to ear
: p~ointment.
> All property, real and personal, must
: hereafter be assessed at its actua
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 thai