The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-14
THE AK LAWS

f 4 II. Z. &
tleries other than fruit and brandy, fol-
selling in this State, whether the dis
/ tiIlery Is in or out of the State, IS
I $4,000; the manufacturing" license
| for all kind of distilleries is Sloo.oo
| On breweries the manufacturers tax
/ Is $4,000 and the selling" license tax
! is e>auged according to the capacity OF
the brewery of ten thousand barrels
capacity up to SG,0O0.00 tax for brew
! erv of 100000 barrels capacity. And
az 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 brewerles
and dstilleries1 have been less than
s.. 100000 1t is estimated that they
VIII nn6er this act reach fully $780,
non 90. The stock brokers license
is $1,000 and for conducting bucAe1
shop $4,000; for sale of tobacco IN
any forr1, other than cigarettes, So.oo;
with cigarettes $1,000; junk dealers
will have to pay S25.ss: to sell trading
ctonps The tx 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. 100000 and at retail
81 OO. 90: 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 Il or ID
cent direct. tax levy would raise. (Oth-
er laws raise additional new rev
enues.)
State Taxes Reduced.
The important feature of this act,
however, is the fact that it reduces
ON. present direct State taxes OF IS
cents on the $10O 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 1t Will
thns be seen that the Legislature mas
provided for wiping out siN-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
CORMWELL, the Democratic candi-
clate for governor. This measure re-
CURED a two-thirds, vote, and as the
Republicans did not command major
ity of the House they were unable to
pass il over the solid Democratic oPpo-
stion. 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
five cents which is to be devoted eN-
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 we'll as the most i'm
portant one. 1t occupies siXty-siN |
pages and revises the entire system |
Of laws in regard to the assessment of |
axes. 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 |
he States history a head to the tax
ewing and tax collecting system of
he State. This Office is destined to be |
me of the most important Offices in
he State, and will amply justify the |
wisdom of the Legislature in creating
t. The appointment of the Tax Com
nissi oner is by the governor for six
ears, and he is ineligible TO reap
continent.
All property, real and personal must
hereafter be assessed at its actual
'alue. After 0O9 the real estate shall
,e assessed annually by the county
The assessor collects the
,Oll or capitaton tax He is supposed
o do this at the time he obtains the
ist from the taxpayer. He has the
ame right to distrain for this tax that