Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1922-05-16

difference OF only One-tenth OF one
per cent.
Instead Of proposing a graduated
net income tax, the Republicans pro-
posed a gross sales tax of one-fifth
Of one per cent ON all gross sales
above $4,000. This, like the Demo
cratic measure, exempted the small
business concerns, but makes it equal
on all others. The only merit that
this tax has is that it is easily
estimated and probably it Is more diff
fcult to dodge than is the net in
come tax. As revenue producer its
merits are very questionable.
'"The tax on coal, oil, gas, lumber,
etc, is placed where 1t belongs but the
basis upon which 1t is determined ID
entirely unScientific, and there is no
way of telling what it should be. 1t
Is the result of compromise and po-
rticaI jockeying The fact that the
bill was amended on a compromise
increasing the amount 100 per cent Is
evidence Of the manner Of tax legis-
lative enactment.
Expense Fund Is SweIIed
'1The other sources of revenue are
the direct levies on personal and real
estate. This has to make up for all
the other sources fail to produce. To
do this, the tax commissioner has had
$3.50 appropriated to enable him to
have the assessors Of the state re-
assess real estate, especially farm
land. He has done this In the face Of
a decline in the value of farm prod
ucts of from 100 per cent to 300 per
cent, and a decline In the value Of
farm land Of from 20 per cent to 40
per cent. He has increased the values
by from 80 per cent to 100 per cent.
Agriculture in West Virginia has
been on the decline for twelve or more
years In 1910, there were $685.
farms in West Virginia, In 1920 there
were 1888. In 1910, there were TO-.
O26.442 acres in the farms of the
state, in 1920 there were 1850. 100
acres. This smaller acreage has been
increased in assessed valuation from
$207, O75,759 in 1910 to 1907 300, 7O4
in 1920. The mortgaged Indebtedness
on farm lands In West Virginia in
1910 was $685., $500, and in 1920
it had increased to 81, 205, $500 or
an increase of 1904 per cent. The
debt per farm in 1910 was $1,000; in
1920, it had increased to $1,241. 90.
While there was a decrease in farms
in West Virginia in this ten year
period the total farms Increased in
the United States by S6,S64 There
was less improved land in West Viz
ginia in 1920 than there was in 1910.
In this ten year period farm mort.
cages increased $5,613, 1900.
''In face Of these facts It is
perilous undertaking to increase
assessments Of farm land arbitrarily
in order to prevent a deficit due to
unscientific taxation Of all property in
the state at its true and actual value.
"As we see it, there is but one way
to 90 about this problem. The basis
of taxation should be determined by
a commission made up OF experts.
Said commission should b absolutely
non-partisan. The bipartisan plan Is
as bad or worse than q one-party plan
because it divides responsibility and
promotes trading"
This commission should have the
authority to investigate every indus
try, every natural resource, every
business enterprise, determine the
amount of overhead. base farm values
upon the production of the soil under
reasonably good management, and
then fix the basis for taxation as a
bank fixes the basis upon which to
declare its dividends, or a partner
ship determines the profits for divi-
sion.
IF the commission has to sit
permanently and II Il costs the state
fifty, hundred, or even FIVE hundred
thousand dollars a year, yet the
results obtained by a fair. equal
and just taxation Of all property Of
value in the state win justify the ex-
penditure