The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1911-02-03
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lDWAsEnD D|sGDssEs
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y
Ifsh the ofiiees OF State tax commission.
1er, and thus Stop that ONCE from
compelling officials to repay 10 the
tax payers money that Justly belongs
TO them. This bill says. stop TINT or.
sficial5from adding the land and person.
al property books and discovering
thousands upon thousands OF dollars
In mistakes against the tax payers.
Stop that official from discovering that
taxes from public service corporations
paid By, the auditor to sheriffs. have.
never been accounted for. Stop that
Official from compelling a compliance
with the law regulating sheriff com
missions. Stop him from finding
where county orders have been forged.
Yes, stop him from finding that orders
have been placed In one settlement,
taken out and placed in another. Yes.
stop him from discovering that s2:9l0
In road capitation taxes weresnot &C.
counted for by the sheriff in his set.
Element with two districts. Yes, stop
him. stop him, he has gone far enough
in his mad career. I, Ss +, a
The Inheritance Tax.
Moreover, the abolition Of the tax
commissioners office as provided by
this billiwithout modification or re-
strlc.lon, carries with It the repeal 5oi
the inheritance tax laws: Of the
State. for the reason that It Is now the
duty Of the State tax commissioner to
collect Inheritance taxes. and Il the
Office Is abolished the power to collect
these taxes would likewise be taken
away. Aperson Is presumed ointend
thht which he does. and this bill abol-
ishes the Inheritance tax laws. &
The first Inheritance tax law In
West Virginia was passed in 1887.
From that time down to 1904, such tax,
es were collected by the county clerks
Of the State, and during this period
Of seventeen years the total collec,
tons were $55,765.94. In 1904, the law
icreating the tax commissioners office
vested that official with power to COZ
lect inheritance taxes. The year end.
Ing September 80, 1908, there was col
lccted from this source $40. 1886; for
the fiscal year 1906. s26, O52. 10: for the
fiscal year 1907, $95.o10.76; for the tis-
lcal year 1908, .ss7. 966.s2; for the fiscal
year 1909, s11S.746.5O. and for the is.
,,cal year 1910. 91,6sO.79. These figures,
show what It means to enforce the
law. The collection Of revenue from
inheritance taxes has now become one
Of the substantial sources Of State
revenue; and If this Law. is repealed.
then the taxes collected from this
source must be collected from some
other sources. They would be shifted
j to the. shoulders OF the ordinary tax.
payers Of the. State. Inheritance taxes
are collected from sources able to pay.
The; more valuable the estate, the
more taxes collected. There is not a
single European nation that does not
have an inheritance tax law. More
than forty States Of the American
Union have Inheritance tax laws. 1t
is the world over. well recognized
canon Of taxation. To abolish these
laws would be to take step back.
ward. What reasons. is there for
abolishlng them? Ibelieye it was the
late Justice Brewer Of the United
States Supreme Court, in speaking OF
inheritance tax laws. who said:
This method Of raising public rev.
'cRue Is wise, simple and effective
wise. because 1t does not touch private
property during the life of the owner.
and thus, places no burden upon busl.
ness activity simple. because the tax
Is easily ascertalned and collected,
while estates, are being administered
IN the, probate court; effective, be-.
cause by the application OF progress
lslye rates. It adds no burden to the
poor, but permits those who have
much. to contribute to the government
somewhat In proportion to their abil.
ity TO pay. It inyades no natural
rights: It violates no maxim Of the
law. II oyerlaps no constitutional bar.
lriers. 1t is neither revolutionary nor
socialIstic,5 but is, on the contrary. a
measure Of practical wisdom and so.
cial Justice. and has been styled an iii.
stitution Of Democracy
Volumes could be written upon this
subject. but it is beyond the widest
flight Of the Imagination to think that
d