Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1911-03-18

was re-enacted and power vested ~
the Tax Commissioner to collect In
herItances. From 1887 to 1904,
there was collected from this source
s55, 1854. From January !, 1900,
to the close Of the fiscal year ending
September 30. 1910, there was col
lected from this source S426,951.S3,
This furnishes a splendid Illustration
Of what It means to enforce a law.
This II a just tax, easily collected, ID
levied throughout Continental Eu-
rope, the Canadian Provinces, some
! forty of the forty-eight states. Is GER
tain and definite and is paid with
little protest.
The Accounting system.
One Of the best pieces Of legisla-
ton ever enacted in the State was
the law requiring uniform system
tf accounting and annual auditing
Of counties, school districts and mu-
inequalities. The work of the tax
department under this law has shown
results exceeding the widest expec-
tations of the author of the law,
Already, and the law is yet in its in
fancy. there has been paid back to
The taxpayers Ct the counties audit
ed s50.16490 at cost of $2,2902S.
The total of Illegal findings in the
counties audited, that is money paid
out without warrant Of law Is more
than s159,60751 and 44,3601S
discount held subject to court decis-
lens The last audit which 1t was
my pleasure to make Is that OF Cab
el county, which shows the charac-
ter CT the work accomplished In the
county the adding machine was
manipulated against the taxpayers TO
the amount Of over $500500. Yet,
the recent Legislature attempted to
repeal this Jaw, and actually passed
the bill through the lower house.
The reason fer doing so no one has
ventured to say.
The Constitution.
There ar many changes that
should be made in our present tax
system. No tax system was ever
perfected and never win be. Concern
ing taxation, Edmund Burke said:
The ablest pens and most elo-
quent tongues have been exercised;
the greatest spirits have acted and
suffered"
Another great English economist
said
Taxation is the state, because it
is the pillar which supports and sus-
tains the state"
If, therefore, taxation is the big
gest question with which any gov
eminent has to deal. why should not
every state have the best possible
system. The state has Travelled just
about as far as it can go under the
adyalorem system. That clause of
the Constitution which requires
equality and uniformity in taxa
ton by applying the same rate to
all property should be thrown upon
the scrap heap forever. No such re-
strictive provisions should be con-
tanned in the Constitution.
conclusion.
| In laying down the work after
being with the department more than
| six years and at its head during the
/ past two years, do so with the con-
seriousness of having attempted to do
my full duty as | understand it. II
| the department has succeeded, much
! Of the credit is due to my predeces-
! sors, Hon. c. w. Dillon and Hon. A.
| b White and to the splendid corps
of employees of the department who
have worked faithfully for the well
fare of the whole people.
My successor, Hon. Fred o. Blue,
is high-minded gentleman, with
honesty. integrity and character and
will bring to the work an experience
as lawyer and a knowledge of pub
lie affairs that will make his admin
istration of the department fore
! gone success