The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-24
THE NEW TAX LAWS


selling in this State, whether the dis
.tillery is in or out of the State. is
$4,000; the manufacturing" license
for all kind OF d~istilleries is $4,000.
Ton breweries the manufacturers tax
is $4,000 and the selling" license tax
lis 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 revenue feature Of the bill is
very attractive. Heretofore the total
license taxes derived from breweries
and dstilleries have zen less than
$5, 100000. It is estimated that they
will under this act reach fully $780,
10000. The stock brokers' license
is $4,000 and for conducting a bucket
shop $4,000; for sale of tobacco in
any form, other han cigarettes, $500;
with cigarettes $1,000; junk dealers
will have to pay S25.O0 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 than
gambling devices, $500; TO sell at
Wholesale ~revolvers. pistols, slunS
shots, etc, 100000 and at retail
$4,000: pawn brokers 10000.
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
80 ..,,.1, So 80 - = =
cent direct tax levy would raise. 10Th
er laws raise additional new rev
enues.)
State Taxes Reduced.
The important feature of this act,
however, is the fact hat it reduces
cents on the SIO0 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
thus be seer hat 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 comamnd a major
ity of the Gus they were 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 lex best thing.
After 1906 the State taxes are only
five cents which is to be devoted eX-
c~lusive1y 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 tC
create the office of Tax Commissioner,
is the longest, as we'll as the most i'm.
portant one. 1t occupies siNty-siN
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
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, mus
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
the sheriff n In case the assessor
does not collect it and the sheriff