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

t3leriesso Diner han and bran y,5for
selling stats whet her he dis.
ttiilerys is in Or $ot1t of the State, is
$50 0.00;;s the nufa ctuFtng license
for ali kind of&distiI1e ries is $4,000.
On brewerfeg the manufacturer tax
! is s100,005and the Asell ling, license tax
is gagged ACCORDING to the capacity Of
the brewery Of ten It thousand barrels.
capacity up to 100000 tax for brew
cry OF 100, 900 barrels capacity And,
as in the &casesof distf11eries, 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 dstil1eries have been less than
IS. 10000. Tt is estimated that they
will under this act reach fully $10O,-'
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, $500
with cigarettes $1,000; junk dealers
will have to pays 25.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, etc, $4,000 and at retail
500 90; pawn brokers' $4,000.
There are many other license taxes.
The new license taxes are included
among those enum Grated above The
law it is believed will raise in new rev
.enue as much money as 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
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
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
ity OF the House they were unable to
pass it over the solid Democratic oppo-
stion. Every Republican in the Legis-
1ature 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 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
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 |
office of Tax Commissioner, which is
is an exceedingly important
step and creates for the first time in
the States history 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
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