The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-17

100000 g; the smanufacturing license
for all kind of distiI1erfes is 10000
On brewerfes 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; Twh e: !Fe
located in or out of this State. .S
The revenue feature of the bill is.
very attractive. Heretofore the total
license taxes derived from breweries
and dstilIeries have been less than
IS, 100000 1t is estimated that they
will under this act reach fully $780,,
600 90. The stock brokers' license
is $4,000 and for conducting bucket.
shop $4,000; for sale of tobacco in
any form, other than cigarettes, S5.O0;s
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, slung
SHOTS, anu
s1oo.oo; 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 II or ID
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
l1sO5, and an additional eleven cents
in 1906 and an additional eight cents
in 1907, leaving only direct State tax
of i've 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
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-
CURED a two-thirds vote, and as the
Republicans did not command major
I ty of the House they were unable to
pass it over the solid Democratic oPpo-
sitfon. Every Republican in the Legis-
Iature voted for the measure, and they
were unanimous, apparently, in their
Ia Oh al
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 1t provides for better system
of assessors and assessments. The
| once OIL IaN. commissioner, WHICH 10
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