The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1904-10-04

- - st.1
thansthe county courtwnen the sheriff
fails to do his duty? Who on earth is
going to be hurt by this law?
We find also objection to section 8
of this bill providing h interest at
the rate of 10 per cent. per annum
shall be added to all ia. bills after h
first day of January. This Democratic
prophet predicts that this provision
will bear harshly on tax payers in the
interest OF tax collectors. As the law
is now, axe must be paid between
September goth and October 31st in
order to get the legal discount Of -
per cent. Under the new law the tax
payer is given two months in which he
may get the discount. The time has
been doubled, and ne may even pay
in December when no interest is
charged and no discount given. The
law is a distinct Improvement over the
old method and will be welcomed by
the tax payers.
Senate bill "a, Senate bill &c, SEN
ate bill 20 and House bill 2G are pass
ed over without comment and with
evident approval.
The next section of h document
tells us that county lcvies are limited
by House bill % to co cents on the
hundred dollars valuation. The limit
of the county levy to 60 cents is n
of the best features of the special SEES
sion Legislation because il. reduces tax
alton and no argument is presented
against it. Would the Democratic
party repeal these provisions in the
new law?
a Fair Proposition.
a paragraph in this bill which pro
posed to limit the collection of taxes
to what was paid in 1904 was defeated
ny the Republicans, and this action
aroused the ire of the Democratic writ
err. He thinks that there was a good
chance to make good the promise that
there should be no increase in the col
lection of taxes in any county and he
charges bad faith oE the part Of the
Republicans. The majority in the Leg
islature was wise in striking out this
paragraph astcan he easily shown.
Suppose the county should be visited
by plaques or foods Suppose some
great catastrophe should sweep-over
the State. Suppose thai extra money
was absolutely necessary to meet
these emergencies, that paragraph
would bar the way to the collection
of the needed 1t is a fact
that the viii be reduced I'M
der the new law, but the party in pow
er left the way open for the raising
of additional revenues in case they
y 70 nce1o1 This i- = fair Main nrnr-
o%sition, and any school boy can under
stand it.
Cir. Democrat does no c%riticise the
creation of the tax commissioner. but
merely states what the law provides.
He seems to approve of this measure
which is a feature of the best tax sys-
TENS in the greatest and nos progress
sive States in the MO
~. Reassessnent.
Reassessment comes in for some
consideration and he uses the stock
argument citing the proba-I
bic raise of assessment at the true
value. but he fails t. record the cor
responding reduction in the State and
county levies which Will fall to the
rate of one-half of what it is at pres
ent. This subject was referred to an
Tier in the document Il we thinks it
has bee pretty fully answered. It
will not work harshly on the farmers
and land owners in She State as charg-
ed. 1t is evident that in any system
which aims at justice and uniformity
the basis must be the trte value, That
true value may or may not be the cash
value, is made Very plain in the discus
sion of this subject in the report OF
the Tax Commission 1t is clearly
shown that the assessment Of property
at its real and actual value is right
and proper and works 70 the benefit of
the smallest taxpayer. because for the
obvious reason that he more valuable
the property the greater its worth,
the greater the difference between it's
cas- value and its actual value. For
instance. b tract of ia1iG worth 81 900 |
would more nearly bring IFS actual
value in cash than a tract. of land
worth 100000, because there are very
few men who are able to make a pur-
chase involving 100000. while there
are very many mcn able TO make q
purchase involving $1,000, so that the
cash value of the $1,000 tract would