The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-10
The NEW TAX LAWS

~ 49, A-113ASsA#Y
l1eries other han fruit and brandy, for
selling in this State, whether the dis
tillery5i is in or out of the State, IS
ES500.00; the manufacturing" license
for all kind of dist1IIeries is $4,000.
On breweries the manufacturers tax
is 100000 and the Selling" license tax
is gagged according t o the capacity Of
the brewery of ten thousand barrels
capacity up to 100000 tax for a brew
cry OF 100000 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 evenue feature of the bill is
very attractive. Heretofore the total
license taxes derived from breweries
and dstilleries have been less than
SIS. 5000 1t is estimated that they
will under this act reach fully $780,
10000. The stock brokers' license
is $1,000 and for conducting a bucket
shop $4,000; for sale of tobacco in
any form, other than cigarettes, $500;
with cigarettes $1,000; junk dealers
will nave 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, s1ung
shots, etc, 100000 and at retail
$4,000; 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 a IL or Is
cent direct tal 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
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 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
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
guired a two-thirds vote, and as the
Republicans did not command a major
ity of the House they we're unable to
pass it over the solid Democratic oppo-
sition. Every Republican in the LeSis-
ature 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 Y best thing.
After 1906 the State taxes are only
i've 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 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
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 10 reap
pointment.
All property, real and personal, must
hereafter be assessed at it's actual