The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1907-01-14
Makes His First Report to Governor
Dawson On New Tax
System.

Hon. Charles w. Dillon. state tax
commissioner, has submitted his first
biennial report to the governor.
The assessments of property the
rates of taxation for the past three
years in each OF the 55 counties are
shown. also the per cent. Of taxes
paid by the different classes of prop
erty.
Mr.. Dillon points out that the
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
should be assessed at fair cash
value, which permitted of many con-
structions while under the new law
assessments are made at the true and
actual value. Mr.. Dillon thinks the
tax commissioner should have super
visory and corrective powers over the
local assessors.
Leasehold Tax.
The report goes on to state that
the most serious opposition encoun-
tered In the enforcement of any fea-
ture of the tax law has been with the
leasehold tax. This class Of property
has been assessed at s3s, ,000, 900 for
1906, but Mr.. Dillon say this does
not represent the true and actual
value of the property. He says the
oil and gas leases are fairly well as
sessed.
AS to the proper method of arrIy-
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 a coal plant.
and that it is hard for him to do his
duty.
Mr. Dillon includes the following
recommendations:
Eliminate Fee System.
The law should be amended pro
vIding that all county officers be
paid a straight salary. abolishing the
fee system.
Provision should be made for an
increase in the salary Of the county
assessor, The result of my investi-
gation of the work to be done by
these officers shows that 1t can not be
properly done, by men who are COM
petent to perfarm these duties, for
the salaries provided by law.
Time Allowed For Assessments.
The law should be amended pro-
viding more time in which assess
ments may be made. this to apply not
only to county assessors, but to as
sessments made by the board of pub
lie works, and the assessors should
have at least six months in which to
make the annual assessment, and I
am not sure but that it should be
eight months, certainly not les 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 frst; that railroads and other
public utilities, which are by law re
quired to make a report OF their
property for taxation be required to
make the same as Of June thirtieth.
Especially is this desirable from rail-
road companies. for the same reason
that all interstate railroads are re-
quired to make a report to the inter-
state commerce commission as OF
June thirtieth.
Appeals From Assessments
The law should be so amended that
appeals or applications for correction
Of assessments made by the board OF
public works or other assessing
board. OF the property Of railroads
and other public service corpora.
tions, should be made to one central
body or court. so that one hearing
would be sufficient to determine the
valuation Of such assessments fol
each OF such companies for all ths