The Calhoun chronicle. [volume] (Grantsville, W. Va.) 1883-1984, 1917-06-28
AUTOS ESCAPE
MUNICIPAL TAX
STATE ROAD COMMISSION DE.
CIDES THAT THE LAW DOES
NOT APPLY.
MANY ARE PAYING ILLEGALLY
Held Not Necessary To Pay City and
State-Original Draft of Bill Shows
Intent of Legislature on the
cubject.
Especial Charleston correspondence.)

Especial Charleston Correspondence
Charleston.-Citie towns and mu-
inequalities in West Virginia are pro.
hibited, under the Ie,eatiy enacted
state road law, from collecting any
license. tax on automobile vehicles,
other than that on cars used for com.
mercial purposes within t4s munici.
pality, according 20 a ruling OF the
State Road Commission.
Even the rates of the special priv.
ilege tax is to be fixed by the State
Commission. Charleston. Wheeling.
Huntington, Clarksburg, Parkersburg,
Fairmont, each will lose revenues OF
$4,000 to $4,000 annually by reason
of the commissions ruling Several
municipalities in the state, acting on
the theory that since the law did not
specifically I.ohibit their laying a
license tax, had proceeded with plans
to collect ii as in the past. The State
Commissions ruling was requested by
Albert j. Kern. city clerk of Fairmont.
In attempting to construe the road
law" the ruling says, cit being a gen.
eral act codifying, amending and re-
amending all of the laws relating to
roads and traffic thereon, il is neces.
sary for us to take a broad view of
the act and to consider it as a whole,
not as subdivisions.
The headings placed In the act
can not be construed as subdivisions.
but as index for convenience. Espe-
cially so when the concluding part of
the act is made up of general clauses
referring to all sections OF the act.
ITO make a construction of any law
according to Lewis Sutherland's
Statutory Construction, the parlia-
mentary history of an act in question
in the Legislative Journal is the only
evidence which the cases generally
recognize To substantiate this many
cases are cited
In answering your question, it is
necessary for us to refer to the Jour
nails OF the House and Senate and con-
slider Herewith the amendments made
during the passage of the act in ques-
tion. In order to enable us to arrive
at the intention OF the legislature.
when passing the act. This procedure
has been recognized by courts in the
past and will be our guide in this case.
by reference to page Is of the
House Journal February 21. regular
session. 1917. you will find that Sec.
tion 14S OF Senate Bill 2S4 (Which is
now Section 142 because a preceding
section was stricken from the bill
which changed the numerals of the
Road Law and Chapter Sc of the Acts
or the legislature. regular session,
1917, was amended on motion OF Mr.
Parks. Section 14S, page 100. line g.
striking out the comma after the word
operation and inserting in lieu a pe.
Rod and by striking out the remainder
OF the section, which read:
Provided. however. that nothing
herein contained shall be construed
TO prevent the authorities Of any incor.
porated city or town from levying a
Incense tax on the operation of motor
vehicles operated wholly within the
corporate limits of such city or town.
This amendment was concurred in
oy the Senate on February %"