The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-09-22
he VS.

t1Iiery2$ 49, or out OF the State,zT -
t$500.D0; the "manufacturins' license
for all kind Of distilleries is $4,000.
Ion breweries the manufacturers tax
| sss10O.gO and the selling" licensed tax
iSgaueed according TO the capacityiof
1.-THE brew cry Of JtehFthousand barrels
Ecapa city up to 100000 tax for brew
Terry of 100, 900 barrels capacity. And,
/ as lin the, case of distilIeEies, Tits sell
4 ing tax applies TO treweries, 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 been less than
$4,000 90. 1T is estimated that they
will under this act reach fully $780,
oOO. 90 THE stock brokers' license
IS $4,000 and for conducting a bucket
shop s500.b 90 for sale Of tobacco in
any form, other than cigarettes. $500;
, with cigarettes $1,000: junk dealers
will have 10 pay $500 to sell trading
stamps tho tax Is $4,000; to main
tain orsocc,tpy a houseboat $1,000; TO
maintain a slot machine, other than
gambling devices, $500: to sell at
wholesale reyolvers. pistols. slung
shots, etc, 100000 and ar retail
$4,000; pawn brokers $4,000.
There arc 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 a IL or 10
cent direct tax levy would raise. tOtl-
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 35
! cents on the 500 By eleven cents in
! 4G5. and all additional eleven cents
1 in 1906 and IAN additional eight cents
in 1907. leaving only 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
| tie next three, years. This Of itself is
magnificent achievement.
The proposed constitutional amend
| ment, permitting the total abolition OF
ell direct State taxes, was defeated by
the Democrats, including Senator
coRNWELL, the Democratic candi-
date for governor. This measure re
| u,1ired a two-thirts vote, and Is the
Republicans did not comamnd major
| ity of the House they were unable to
pass it over the solid Democratic oppo-
sition. Every Republican in the LeGis-
4 lature voted for the measure, and they
We're unanimous. apparently, in their
desire to eventually abolish all State
| taxes. Not being able to do this TIE
Legislature did the next best thing.
After 1906 the State taxes are only
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 10
the assessment of taxes and also to
| create the Office of Tax Com missioner
is theNlongest, as well as the most i'm
portant one. 1t occupies slXty-SlN
pages and revises the entire system
| of laws in regard to the assessment OF
taxes. 1t provides for 4 better system
of assessors and assessments. The
office of Tax COmmiss ioner, which is
created. is an exceedingly important
step and creates for the first time in
the States history a head to the tan
lcvying and tax collecting system OF
The State. This office is destined to be
one of the most important Offices ir
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 sin
years. and he is ineligible to reap
pointment.
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 tht
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