Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1910-09-10

preston at the Fourth Annual Con-
vention Of the International Tax
Conferenee-How the Taxes Are
Equ'tabIy Proportioned Among the
People of the Mountain State.
Milwaukee, Wis, Sept. 2.-The fea.
ture at this session of the fourth
annual convention of the International
Tax Conference on state and local
taxation, here was the address upon
Taxation Work in West Virgin
Ia made by Tax Commissioner T..
G. Townsend, Of Charleston, w. Va,
and he made a most profound impress
sion upon the body. In beginning his
address Mr.. Townsend referred TO the
fact that West Virginia was com
paratiyely young state and that from
1868 to 1901 but little real attention
was given to tax matters other than
in general way. 'Tn the latter year
a commission was named to take up
the subject and reported to the legis-
lature in 1903 recommending changes
in assessments, taxation and revenues
1t pointed out where property in
some instances was escaping It's just
burden of taxes and in other instan.
ces property least able to pay was
bearing the tax burden. The legisla-
ture, however, took no action upon
the bill reported by the tax commits
sion and was reconvened in special
session in 1904 with the result that 1t
enacted 26 special bills bearing upon
the tax matter and most important
among them were the following:
First: An act creating the Office
of state tax commissioner and defining
his powers and duties.
Second An act changing the
standard of value at which all prop
erty should be assessed from its "fair
cash value to its true and actual
value. and defining the meaning OF
this language.
Third: An act providing for new
assessment of real estate at its true
and actual value by assessors appoint
ed by the state tax commissioner, and
under the direct supervision of the
tax department. This assessment was
made during the year 1905 and was
used as basis of taxation for the
years 1906, 1907 and 1908. 1t was
also provided that, beginning with
1909, real estate should be assessed
annually.
Fourth: An act limiting the rate
OF levy for different purposes. This
act was amended in 1905, again in
1907 and again in 1908.
Fifth: An act providing for reduc
ing the state tax to a minimum oil
five cents on the hundred dollars valu
alton. which was again amended in
1907 by reducing the minimum to two
cents on the hundred
"Sixth: AIN act amending the in
heritance tax laws and providing fol
the collection OF such taxes by RI
state tax commissioner.
Seventh: An act providing tina
all public service corporations shouk
DO assessed by the state board o.
public works.
Eighth: An act making genera
revision of the license laws.
'"The legislature remained in ses
sion short time only, and some o.
its legislation was NOT maturely con
sidered. There was great antagonisn
to the proposed legislation and the
lobbyist was on the scene in full force
to see that justice was properly
handed out to the people,
Completes the Work.
"The regular session of 1905, which
convened some six months after th'
SPECIAL session OF 1904. made more Ell
fective the work of the special SEES
sion by various amendments to the
tax laws Each recurring session o
the legislature since 1905 has made
such changes in the tax laws as wer,
shown to be necessary by experience
"The most important act passed
since 1905 was the tax limitation Law
of 1908. West Virginia has Away
pursued the wise policy of limiting
the tax rate for different purposes
The maximum tax rates OF 1904 were
excessive if the valuation of the prop
erty OF the state was to be materially
increased. To guard the tax pave
against excessive burdens OF taxation
caused by suddenly and materially
increased valuations, the rates OF 1905
1906 and 1907 were fixed on SLIDING
scale, and in such a manner as woulC
allow each tax levying body Of eacE
OF these years to lay such a levy al
would raise the same amount OF take
raised in 1904 plus certain per cent
No one could foretell in 1904 or 190I
just how much the property valuations
of the state would increase, and i
was, therefore, impossible tc fix
specific rate that would meet the con
dition In 1908, however, after tn,
valuation according to the new stan
dard of value had been established
the legislature passed the present Ia,
limiting act, which has already prove,
to be a splendid piece of constructive
legislation.