The Wheeling intelligencer. [volume] (Wheeling, W. Va.) 1903-1961, 1918-01-14
Tax Development in West Virginia
RY HON. WALTER S. MAILMAN,
State Tax Commissioner.

No article Respecting the GtFcl"lr
: Urnt Of taxation in West NF-.H''
could T." ~ interest without Hea'l"a
win The work accomplished by IN" i''''
i,artm"ni of Taxation tn" writer ma
served ar the head 81 that d"par'i''rr' ,
loss than one year; therefore, inc
.rra, mrusur" Of credit Il due nay very i
able predecessors for the success mat
has bcon attained by 1t. Primarialy'
IN. duties Of the State Tax ComM'a
sioncr are 10 see that the laws aHec%
ing assrSSm"ulS and collections u !
faXrs and levicS are faithfully exc
CutcG
The constitution Of this State pro
vidrs that "TaXation shall be equal
ami uniform throughout tn" State, ana
all r:uprrly, both real and personal
rha! H.. taxed in proportion 10 lis
yai., IL he aSCcrtain"d Us directed ,
ty !AH.
The statute law directs that all prop
rrty shall be- assessed at H. irae and
actual value" ny "iru" and actual |
value" Is meant the Pric" for which
tn" property would sell if YUluntaril!
offered for sale by III" owner upon
such terms aS such property is usn-
ally sold.
No Advisory Head.
( Prior TO the creation ni IN" uihc" nt |
State TAX Commissioner By an act
passed at an extraordinary session VI
II" legislature. held in 1904, called for
ihr purpose Of amending the assess
mcnt laws. this State WAS without any
advisory head respecting taxation.
The necessity of such 4 head had long
hnrn felt by those who had made a.
study u! lax questions. and the rrSa-
ton uf rhH Tax commissioners lmTt'
folio WAS hut h" result Of growing
demand and agitation for more mod
tlu lax system.
The naSS,; uf The people had very
iiItlr knowledge Of the working Of the
ak laws. There was no occasion for
them 10 learn as they practically as
srsscd themselves. They set up thei. :
own standards Of value; each was
law unto himself. and interpreted the
law 10 meet the tXigrnCicS of the o.
raSiOn.
The Law Changed.
The change IN the law by the lcgIs'
; iature Of 1904 was Of no particular i'm
port anCn except thr method Of enforce
inrnt. In fact. there WAS A very slight
difference In what tho old Law required
=, in fixing values and what the new law
requires. The success Of any law de
ponds upon how, we'll the same IS enc
rulrd The old lax was more SuS
ccptiblc of different constructions:
therefore. different standards Of valu"
were adopted in different localities, &C.
cnrdinG TO III" views of local assessing
officers and taxpayers. Tho old law
vas never practically executed.
Prior TO the 1901 amendments.
property was assessed al whatever
value the taxpayer sought 10 fix HI
paid such taxes a his conscience com
PEELED him 10 pay. and went his way
without further molnstation by taxing
officers. Such law enforcement as
there was. was merely automatic.
|; Work of Commission.
Although the tax commissioner Of
This state has no supervisory or cor
receive powers within himself lie has
often gone to the courts and been sue
ceSSful In carrying Into effect the law
respecting assessments ana collections
nf taxes. His power, except by court
process. is largely advisory. Ills Of
flee, however. has been made Il hi
rrau OF information upon all. questions
concerning taxation in the state and
the success IN the work Of educating
The people upon this subject has been
surprisingly successful. The officers
who's" tu'v + is 20 execute the laws
of tho st:tir have been greatly hnnr-
fitted tx corporation wilh''oaCh other
through this common source. Such Of.
flCerS of tho state row look To the
state tax commissioner for advice CON
cerniRg the method of arriving ~ tho
value Of various classes nf property, as
well as obtaining his Judgment as 10
such values. Tho vain" that h" fixes
upon uublic uiilif" property. based
up0n returns made BY public utility
concerns 10 the board Of public works
through his Office. arc almost uni.
Eurmly accepted ny The board as
proper values FOR rurpos" Of taxation.
Through hi corporation and advice.
The result has been that our ronStltn.
tional provision rrnurinC uniformity
Of Assessment has nrartiral force"
Well Enforced
j In This state. IA in nihrr states hav-
inC the al val"rr'n SvGt"n. II was
usual for tn" lara 1aXnayrrs 10 pay
only nominal tavct 0nr laws wcr"
nci construed hv the rOrriS hrrau"r
il Is tho large taypay"r That usually
pu"+ "a court and for wars thr linus
tir" Of tn" small taxpayer hearing n"
burden Of taxation remained Unchal:
lcngrd Our law Of taxation Is now re-
spcrt.h by both tlr. larG" and small
taxpayer Our system l. perhaps aS
GOOD "a THAI n' any Other state DE
pending upon tn" ah valnrrm tax. i
T. fairly we'll rnfurrrG
IS Illustrative nj Tho accomplish
mcni% rnnurCt"d with lHXHilOl. com
partisan of tie situation in this stat"
under Tho nd r"Cinir with III" present
Situation would not bn oNT of place.
Tho total nSs,S>n"nr In the STAT" in
19ni wa $"7SS"g.65?. divided into
Three, rlaSSrS a. follows: Real estate.
I