Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-02-01
CONSTITUTIONAL CONVENTION
Forty-Second Dnv.

Forty-Second Day.
FRIDAY, Jan. 81, 1852.
we enormously stated in yesterdays re-
port that the additional section OF Nr.
Caldwell was made the order for this
morning at nine O'Clock. We should have
said the report of the Committee on Tara
ton and Finance. We omitted to saw TOO
that the final report of the Committee on
Fundamental and General Provisions was
presented, and ordered to be printed
Prayer by Rev. Mr.. Musgraye of WetzeI
county, an officer of the House of Dele
gates.
Mr.. DERIXG presented petition signed
by % citizens of Monongalia county. 1ray.
ing the Convention to incorporate in the
Constitution, provisions to prohibit the
Legislature from appropriating money or
the credit of the State for works of Internal
improvement, and to limit the sessions of
the Legislature after the frat to thirty
days. 1'
The petition was read and laid upon the
The Report of the Committee on Taxa
ton aud Finance was taken up. and the
first section reported:
l. Taxation shall be equal and uniform
throughout the State, aud all property.
both real and personal, shall be taxed in
proportion to is value, to be ascertaiued
as directed by law. No one species of
property from which tax may be collect
ed shall be taxed higher than any other
species of property of equal value; but
property used for educational, literary.
scientific, religious or charitable purposes,
and public property, may, by law, be ex-
empted from taxation.
Mr.. BRowS of Kanawha, moved to amend
the first sentence by striking out and in
serting so as to make it read Taxation
snail be equal and uniform throughout the
State on all property according to its value:
but property used for educational. literary.
scientific, religious or charitable purposes.
and public property, may by law he exempt
from taxation"
This being similar to the provision in
the present Constitution, was regarded by
the advocates of the report, in view of its
present and former operation, as evasive of
the force of the section that it could be
construed as at present, by the Legislature,
and leave loop hole for the exemption of
certain species ofproperty whereas the
second clause, while it is a repetition of the
hrst, is mandatory and expressly prohibits
any such construction.
The amendment was advocated by the
mover, by Mr.. Stuart, Mr.. Smith, and Mr..
Z.
OF the Committee, Mr.. Van Wrinkle, Mr.,
Lamb, Mr.. Ollie, Mr.. Hervey, Mr.. Dering,
Mr. Hnger, Mr.. Raymond, Mr.. Stevenson of
Wood, Mr.. Siusel and Mr.. Simmons.
On this amendment the yeas and nays
being taken, gentleman voted us follow
1EAs-Messrs. Brown of Kanawha, Chap
man, Carskadou, Cook, Hnnsley, Hall of
Marion, Harrison, Irvine, Montague, Rob-
inson, Stephenson of Clay, Stuart of Dodd-
ridge, Smith, Taylor, Walker, Warder aud
| Wilson-l7.
NATs-Messrs. Brown OF Preston, Brooks,
Brumtield, Battelle. Caldwell, Dering, Ollie,
Dolly, Raymond, Hubbs, Hervey, Hoback,
| Hagar, Lamb, Lauck, Mahon, NIcCutcheu'
O'Brien, Parsons, Parker, Paxton, Pome-
roy, Sinsel, Simmons, Stevenson of Wood,
Stewart of Writ, Sheets, Soper, Trainer,
Van Winkle-3O
So the amendment was rejected.
The section as reported by the commit
tee was then adopted
Mr.. SMITH offered as an independent
section, the following from the present
Constitution of Virginia:
THE Legislature may levy tax on in
comes, salaries, or licenses bat no tax
shall be levied on property from which any
income SO taxed is derived, or on the can
it"l invested In trade or bushes, in respect
to which the license so taxed is issued"
With view of presenting direct issue
on SO important question, Mr. Van Win
Ele offered for this as a substitute, the fol-
"NO tax shall be levied on licenses, SAL
aries or incomes but the property used in
any business or calling, shall be taxed rs
other property. But nothing herein shall
De construed to preveat county authorities
from issuing licenses, and charging such
reasonable fees for the same as NAV be al
lowed by law"
The discussion of these propositions
lasted until the hour for recess.