The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1909-01-13

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amount TO $4,000. 600 in each biennial
period. The Tax Commissioner rec
ommends that the State deduct five
!, per cent. for tho cost of collecting
This would be Just. and still would be
less cost tnan the counties. dIs,ricts
and municipalities would incur should
they collect this large sum themselves
The State Tax Commissioner also re
news the Recommendation that no.
tarie1 public should have n definite
term, that nil the commissions now In
i force should be made to expire at
, certain definite time. The most OF tho
Suites have this requirement. and !,
7 Is very desirable other tnan from q
revenue point OF veEw.% 1t Is practical
? ly impossible now to know who arc
the notarles of the State, for q notary
!, once Is a notary forever under Out
law. He, also renews the recommends
!; ton OF a record tax on documents ad.
mittel to record In the Offices ofithc
clerk OF the county courts. A bill oil
this nature was passed by the Senate
Eat the regular, session of 1907, but
failed in the House. Virginia raises
a large revenue from this source. I,
4 is n proper! and a Just sourcst ofireve'
nue.. Even If You should think 1t best
to have the revenue arising from Ssucn
~. tax So into theA treasures Of Inc
counties, from%whichS collected, sllch
revenue should be secured to the use
OF the public. Beginning on page &c
Of his printed report the Tax Commits.
sioner recomm ends certain changes In
the statutes. which 1T Is hoped will
nave your consideration. l have care.
fully considered each OF these recon-
mendattons and ! endorse them "a Z.
I also heartily agree with the State
Tax Commissioner concerning the
great necessity Of an amendment to
section one Of article ten 0. the Con-
stitution, as discussed by: him on ,ag'
es IA to 16 of his report. aud as dis
cllssed by Mr. Townsend In his very
valuable paper read before the Inter,
national Tax Conference at Toronto
last October. on the taxation OF coal,
OIL and gas. 1t is impossible to have
the best system OF taxation under the
present constitution. The part Of. that
instrument respecting taxation is at
least one hundred years old; and this
Is true notwithstanding the fact that
the present constitution was framed
in 1879. because the taxataioa feature
/ OF It was not up to date then; and
Since then great progress has been
made In the matter Of taxation. be
cause It has received more study md
been tho subject OF more discussion
within the last twenty-five OF thirty
years than for 4 century preceding,
That classification OF taxable property
Is absolutely necessary to Just taxa
ton is not only declaration OF the
Supreme Court Of the United STATES.
but 1t is In accord with the opinion
Of every student OF taxation who has
written or spoken On the subject, sc
far 6s ] have been able to learn. The
House OF Delegates of the called ses.
sion Of 1908 had before 1t the follow
ling proposed amendment to section
one Of article ten OF the constitution:
THE power Of taxation shall never
be surrendered. suspended nor con.
tracted away. Taxation shall be Just
and equitable, The legislature shall
have authority 10, classify property for
taxation. but the rate OF taxation shall
be uniform upon all property Of. the
same GLASS. Nothing In this constltu.
ton contained shall be construed so as
to restrict the power OF the Legislature
10 classify. and to tax BY equal AMI
uniform laws. the business, rights,
privileges and franchises Of all per-
sons and corporations. Property used
exclusively for educational. literary.
scientific, religious or charitable. pur.
poses, and all cemeteries and public
property, including bonds Of this state,
and Of any county, municipal corpora:
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