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The meeting was called to order by Chairman George C. Schicks.
The chairman stated that no regular program had been prepared, so it will be in order to bring up matters relating to work being done and contemplated in the different states.
A. L. I. Winne was of the opinion that this was an opportune time to bring up matters along the line suggested for discussion.
J. Lester Hayman said the West Virginia Legislature had been in session for nearly a year. He referred to the sale of medicinal liquors in West Virginia, that now these could only be obtained on a physician's prescription.
As far as he was informed West Virginia is the only state having a law which demands that the sales tax be passed on to the consumer. Sales under five cents are exempted; up to fifty cents, a one cent tax obtains, and to one dollar, 2 cents. The law went into effect April lst, and indications are that the tax amounts to from 2'/2 to 4 per cent on the gross sales.
Questions were asked relative to the collection of the tax. Mr. Hayman replied, that the tax is considered a 2 per cent tax, that in making sales the money for the tax is dropped in a box for the purpose; a monthly report must be made.
Mr. Winne inquired whether there was evasion and whether many merchants did not base their reports on a 2 per cent tax.
Such possibilities were admitted by Mr. Hayman.
Various other means of evasion were brought out by Messrs. Adams, Winne and Costello and the question was asked whether a person could make a small purchase and later, make another and have the lower sales tax apply to the combined sales. Mr. Hayman replied that this would not be legal. He said that customers a t first objected to the tax, but now, seemingly, they do not. J. M. Plaxco said that South Carolina had a General Sales Tax which was amended to tax
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