The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1907-01-14
iDILLON'S REPORT
IS INTERESTING
STATE TAX Commissioners TELLS
OF The WORKING OF THE
NEW LAWS.


CHARLESTON Jan. IL Hon.
Charles NJ Dillon State Tax Commits
sioner. has submitted his first bicnnial
report 70 the governor. AS he has
had more TO do with the adninistra-
ton of the new tax laws than any 9th.
sr one person in the State his review
Of their operation forsthe years 1905
and 1906 and his Recommendation for
amendments win be considered with
great care and deep interest by the
.trembers of the Legislature and the
public generally.
Completion of the report was delay.
ed for a week or more and the gov.
crnor had not yet received 1t when he
wrote his massage, hence the chief ex.
ecutiye was not in position to discuss
Its contents. In addition to review
OF the work. and suggested amend
ments there are number of tablets
of vital statistics. The assessments
tof property the rates of taxation for
the past three years in each of the
70 counties, are shown. also the per
cent. of taxes paid by the different
classes of property.
Mr.. Dillon points. out that he
changes from the old law have been
slight indeed. except as to the meth.
cd of execution and enforcement
The old law provided that property
3hould- be assessed at fair cash value
which permitted Of many construc-
tons while under the new law assess.
tmsnts are made at the true and actua,
value. Mr.. Dillon thinks the tax COM
missioner should have supervisory and
corrective powers over the local as.
SCISSORS.
The report goes on TO state that
the most serious opposition encoun.
tered in the enforcement of any fen.
tare of the tax law has been with the
leasehold tax. This class of property
has been assessed as $3S,OOoO0 for
t906. but Mr.. Dillon says this does
not represent the true and actual
value OF the property. He says the
oil and gas leases are fairly we'll as
sessed.
AS to the proper method OF afriv,
Ing at the value of coal. oil and gas
leases. Mr., Dillon has his own idea
He says the average assessor knows
little about the value of coal plant,
and that 1t is hard for him to do his
duty. He discusses this feature al
some length. s5s.
The assessments OF other classes OF
property, the inheritance tax, and a
number OF other very Important feat
ures are discussed at length. Mr.. Dill
Ion includes the following recommend
atoms: - s
Eliminate Fee System.
The law should be amended provid
ing that all county officers be paid a
straight salary, aboIishing the fee
system.
/ Provision, tt6did be made for an in.
crease in the salary of the county as
SCISSOR. The result of my Investigation
OF the work to be done by these Off
GERS shows that 1t can not be properly
done, by men who are competent to
perform these duties, for the salaries
provided by law. In many counties
the assessor is compelled to pay on,
nearly his entire salary to assistants
that the work may be done within the
time provided by law. In a few coun,
ties it has been brought to my atten
ton that he county courts have been
compelled to make additional allow
ances to the assessors and their as
sistants in order to get the work done
at all. There is no legal authority for
such allowances. but 1t appears to be
absolutely necessary in some counties
Time Allowed for Assessments.
The law should be amended provid
ing more time in which assessments
may be made. this to apply not only
to county assessors. but to assess
ments made by the board of public
works, and the assessors should have
az least six months in which to make
the annual assessment. and am not
SIRE but that 1t should be eight
months, certainly not less than six.
Beginning of Assessment Year.
/. The beginning of the assessment
year should be changed, and would
suggest January first instead of April
first, and that the assessment be com.
pleted and returned not later than
July first; that railroads and other
public utilities, which are by law re.
CURED to make report OF their prop.
erty for taxation be required to make
the same as of june thlrtieth. Espe.
cially is this desirable for railroad
companies, for the same reason that
all interstate railroads are required to