The advocate. [volume] (Charleston, W. Va.) 1901-1913, 1910-10-13

| Cneie was cOllecLed In license taxes
from public shows. $3,75634; from
July l, 1904, to July /, 1905, there
was collected from the same source,
and under the same law, $9,632.16, an
increase in 1905 over 1904 Of $685.. so.
! This was under the same law and at
the same rate for both years. the diff
ference being that the tax department
simply enforced the law and compelled
public shows coming into the State to
pay their taxes like any other citi-
zen.
! From July 1, 1903, to July 1. 1904,
there was collected as license taxes
from hotels, $5,876.67; from July /,
| 1904, to July /, 1905, there was col
! lected from the same source, and I'M
der the same law, $11,968.20 an in
crease of $6,100.55. The law govern
Ing the licensing of hotels. had not
changed, the difference in collections
being the result Of vigorously enforc-
ing the law. A bill was prepared in
| 1908 giving the Tax Department
authority to issue licenses and COL
lect taxes where the local authorities
had overlooked such collections The
Democrats inserted in the bilh some
Objectionable features, and the Cover
nor vetoed it. The same bill was
again recommended to the Legislature
or 1909, and passed. Under this law
winch the Democrats attempted to de-
feat, the Tax Department is given
authority to issue licenses and collect
taxes direct where person is operat-
ing a privilege requiring the payment
or tax, and which has been over
looked by the local authorities. This
law went into effect February Is. 1909
from the time of it's passage down to
I the present time, covering period Of
| eighteen months, the Tax Department
! Has collected $4b. OO3.91. This is
money which would not have been
collected but for the Tax Department
| and the new law.
orfeitures.-Section 70 of the AS
sessment laws provides that any per-
son who fails or refuses to return his
property FOR taxation shall forfeit ten
per cent. Of the amount not returned
| and not taxed. 1t was not enforced,
During the last twelve months. how
ever, there has been collected in for
textures, through the efforts of the
Tax Department, $116,646.1O. This
money does not go. into the State
treasury, but is distributed to !, the
| county, district and municipalities in
which the taxpayer resided and should
nave returned his property for taxa
ton.
The Salary Law.-The Legislature
Or 1908 enacted what is known as the
Salary Law. (Chapter IS, Acts
1909. This law went into effect Jan,
nary /, 1909. 1t provides a salary of
$4,000 for the sheriff; $4,000 for the
county elerk;'4$2O00 for the circuit
clerk; $4,000 for the, clerk Of the cir
cult and criminal courts combined,
and $1,000 for the prosecuting attor-
ney, When the income of the re-
spectlve officers exceed these amounts,
they are required to pay into the
county treasury, for the support Of
the county government fifteen per
centum Of all fees collected From
January 1, 1909. to January /, 1910,
the counties Of the State derived an
income from the county clerks, circuit
clerks and the prosecuting attorneys
or over $4,000. The sheriffs are not
included in this, because the sheriffs
who went into Office January /, 1909,
did not make their first settlement
until the end Of the fiscal year which
Is May 81, 1910, and therefore for
1909 paid very little into the credit
or the county treasury Of the respec-
tive counties.
Uniform System Of Accounting.
I The special session Of the Legisla.
ture of 1908 enacted the Uniform Sys-
tenn or Accounting Law. (ChaDter 80.
Acts 1909. Since the formation Of
the State there had grown up a slip
shod system of keeping accounts
which made it possible for persons in
clined to do so to recklessly squander
! hundreds Of thousands Of dollars Of
the peoples money. There was no
central supervision over the officers OF
the different counties. Very little
attention was paid to the. expenditure
of taxes collected from the people.
Extreme recklessness prevailed i'm
many Of the counties, as has been
shown by every audit made under the
law. This act provides for uniform
system Of keeping accounts by every
| officer Of every county. and by every
| official body which levies or expends
| money. So far the Department has
devoted it's attention to the auditing
of counties and putting into effect a
system Of accounting for each county.
which will enable the people to know
for what purposes taxes are expended.
The public Is not adverse to the pay.
ment Of reasonable taxes If they know
that such taxes are to be judiciously
and economically expended. ADULTS
| have been completed in Mingo.
! Fayette, and Randolph counties, and
have been finished partly. in Braxton
Webster, Wetzel, Hancock. Logan and
Putnam counties. It is only necessary
to call attention to the counties al
ready audited in order to show the
wisdom Of this piece of legislation
In Mingo county the audit cost the
county $704.23. There has already
been paid back TO the county as re-
suit Of this audit $10,71G.26. Thus It
IS seen that by an investment Of $704.-
p Mingo county actually realizes $40
1925. In Fayetto county the audit
cost $130515. There will bc realized
from the audit many times this
amount. Tn Randolph county. the
partially completed audit that is in
so far as it. affects the sheriff. cost
SS86S0, and the sheriff Of that county
will pay back into the county ia eas.
ury evcrv dollar shown as due by the
3udit. Thus in Randolph county by
An jnVoctrnnpf re COCO