The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1915-01-04
FAYORS TAX
(continusd FROM FIRST Paxs)

stored. A small tax. tax which will
not really harm those engaged in the
business OF producing the subject re-
ferred TO. will produce a large amount
OF revenue"
County Salary Law.
The need of a county salary act Is
emphasized In the report. "One OF the
evils OF our times is the fee system.
and Il should be abolished and our
county officers. particularly sheriffs,
clerks OF the county courts and circuit
courts. and the prosecuting attorneys
be paid out OF the county treasury an
nual salaries. with allowances for dep
uties and clerical assistants. fixed by
the legislature" IL says.
ITO my mind" Commissioner Blue
says in his report. "one OF the most
important subjects for the legislature
TO consider is the limitation OF levies.
Unfortunately. the maximum levy pro-
vided by the law is usually the mini
mum levy laid by the fiscal body.
Many of the counties have increased
so rapidly in assessed valuation that
they can raise far more money now
than at the time the limitations were
enacted. Particularly, II seems to
me. the legislature should make clear
the limitations for school purposes.
Undoubtedly the best investment of
ton. but there should be some limit.
for the reason that here and there
boards OF education seem to be wholly
unrestrained in their ideas of expendi-
lures. II seems shocking. but never
theless IL is true. that there are school
districts wherein the levy for the year
is laid as high as soc -on the hundred
dollars. Such levies. together with
other levies by fiscal bodies. make the
burden OF taxation heavy"
Recommend ations.
The recommendations in the order
in which they are listed by Commits
sioner Blue. are as follows:
First--A license tax on the produc-
tion of crude oil. natural gas and coal.
along the lines above suggested.
Second-Requireme of annual con
ference of the county assessors.
Third-Requiring assessors and as
sistants to give entire time TO work OF
assessment.
Fourth-The repeal Of tax on mer-
chandise brokers.
Fifth-Amendment of statute so
that drafts can be payable only out
OF resources for the year in which they
are drawn.
Sixth-Amendment of statutes. so
as to further limit levies.
Seventh-Enactment OF county sal
aries law.
Eighth-Enactment OF county de-
pository law.
Ninth-that chapter 30. acts OF leg.
stature of 1909. amending the law
relative to the laying of school taxes.
shall be amended fixing clearly the
limitation OF school leyies for all pur-
poses.
Tcaih-That legislation be enacted
direc ne the auditor to certify to the
clerks of the county courts the pay.
ment of distributable school fund. so
that proper charges may b. made
against the sherins in the county
clerks Offices when payments are
made to them.
Eleventh-That legislation be en-.
acted authorizing the auditor 10 make
annual distribution OF the funds arts.
ing from the redemption Of delin-
uuent lands
Tweifth-That Section s. Chapter
30. Code. be amended. fixing a penalty
Of ten per centum TO be added TO all
taxes not paid before the first day Of
January. such penalty TO be a fixed
percentage. and not an interest pen
atty; and such penalty 10 BE- a part
Of the public taxes. and paid Into The
public treasury.
eherifs or collectors of public taxes
10 make settlement between the 90.
teenth and thirty first day Of Dccem.
Der Tor the last year of the retiring
sherins regular term Of ONCE 20 that
at the expiration % his four year-tcrm
~ sheriff or collector. a complete set
Element can be had and taxes unpaid
certified for collection by the county
court. o. other fiscal body In lien
thereof. 10 tho sheriff whose term be.
gins on the FIRST day Of January sue.
ceedInE.
Fourteenth-Tha Section O.. chap.
ter 50. Acts % the Legislature Of 1907
be amended 20 as 10 require the post.
Ing On the place Of business Of the
license of ail licensees mentioned In
paragraphs fel. 90. CD. hJ. %. M.
fol. CO.. - and "a. IN section = oi
said chapter. and that the holder VI
any other license mentioned IN said
Section 2 be required 10 carry same
with him. 80 az 10 b. able 10 produce
the license when requested by any
public ofhcer legally authorized 10 de-
mand a production 81 the same
Fiftesnth-That section 1905. chan
ter IS. Acts ~ the Legislature of 1909
be amended 20 az 70 make a license