Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1907-04-06
MROILLON' S LT|MATUM
From May y State VIII Demand
$500 for Licenses.
SYATE ENTITLED TO THAT SUM
THIS Is the Declaration Of the Tax
cousni ssioner and saloouists
viii Be Asked TO Pay.

Prom the tine this law goes into
eject tMay 80 the state will be en-
titled 20. and viii demand Of the hold
er 81 any license herein mentioned,
the amount OF the increased tax due the
state
The above Is quoted from circular
letter issued from the ONCE Of the tax
commission to the county officials
concerned in issuing licenses and IT,
means that the saloonlsts must, after
Mas z2. pas ct the new rate OF 5000
per year
As tie license year begins on May
frat they will get e days at the old
rate o. $500 q year. so thar a license
win eoat iusg ssssso It Is pointed
cut ID tae circular that II viii save
much time and nglgatioa Of the II.
censes pay the tax from Nay l 70 May
e al fhe o'd rate and from May p 70
April 81 next year So the new rate.
nv circulars s'so state that waath-
er or not the county officials carry out
the instructions. the state. after the
license law goes into effect on May p
win demand Of every holder u a IL
ense the amount ~ Increase occasion
"a By the new law.
Appended 70 the circular Is an opin'
ION by Attorney General Clark W.
Nav. Because Of the importance OF
TIE question General Mays opinion
viii be OF interest 10 the public and
we print it as follows:
Charleston. March 1G. 1907
Hon. C. W. Dillon. State Tax Commits
sioner. Charleston. W. Va.
Dear slr.-I have the honor to re-
ply to your letter Of the 14th inst.
wherein you state that the legislature
in the session OF 1907. By House BIZ
No. 27s, amended the law BY inereas.
ing the rate Of license tax on retail
and wholesale dealers IN spirtuous
liquors, wine. porter. ale, beer and
drinks OF like nature; that said bill
failing TO take effect from its passage,
will become law and take effect on
May %, 1907-ninety days after It's
passage. Also. that. b. Senate Bill
No. -, the legislature amended sec
ton 80 OF chapter 50. changing there
by the license year to begin on July
l instead of Nay /. and terminating
June 80 instead Of April 80; that said
bill, also. falling to take effect from
its passage. win become law and take
effect on June ., 19O7-ninety days AZ
ter its passage
In view Of the foregoing you sub
nit to me for nv opinion thereon, the
two following questions:
'First-For what time this year
Q9OD shall county courts grant L.
censes?
Second-Can the state, after May
%, 1907. collect a license tax from
wholesale and retail dealers In spir-
ituous liquors, wine. porter. ale. beer
and drinks of like nature at the rate
of the increased license tax imposed
on such dealers?
My answers to your first question Is
that county courts must, this year
1907, grant LIQUOR and all other H.
censes from the first day of May. Such
is the law now, and such will be the
law on the first Monday In April. when
the courts will grant liquor license for
the ensuing year.
To your second question | will an
swer that | am Of the opinion that the
state may do so without a doubt. The
safe may do so. even though the au-
! thorlties should on the first Monday in
April, this year, grant licenses at the
old rates. Such grants could not and
never have been regarded as contracts
and vested rights that could bind the
| state. The weight Of authority is ov-
erwhelming and one-sidG on this point.
so much so that deem It unnecessary
to cite any authorities thereon. A n
cense is merely a permit that the
Estate in the exercise OF police power
grants or refuses al pleasure. And the
.state has absolute right. under said
power, to revoke II at any tine and IN
any manner whatever; and when o
done licenses will nor be heard 10
complain. On and after May o. 1907
licenses of splrituous liquors and malt
lliquors Wholesale and retail, will have
ITO pay the state license taxes at tie
rates provided in the amendments TAX
ing effect on Nav %, 1907.
The holder of any license authorlz-
ing the sale of splrituous or malt
uiiquors, either at wholesale or retail.
and who does not pay the amount of
tax due the state under the provision
kof House Bill No. 27s. which goes in
to effect on May %, 1907, such license
on that day. by the operation OF the
ystatute which goes into effect, will be