The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1867-02-02
The Release asked for by the BaItI-
more aud Ohio Road.

1t has been well said that every
species Of legislative exemption is
contrary to all sound political ethics.
And the same writer has told US that
legislative gifts are generally very
costly compliments, and always given
at the expense and detriment of the
State There can be no exemptions or
releases from share in the public
burdens in favor OF any persons or
corporations, except at the expense OF
the public. II one person or one cor
poration is unequally favored, the bal
ance are unequaIIy and unjustly dealt
with. Hence taxation is, theoreti-
calIy, made uniform and equal IN
der our organic law. If under our
statutes We violate this organic
provision in a single instance, we per-
petrate wrong upon the whole body
Of tax payers in the State. We can
make no exceptions as a matter OF
hight between one class of citizens and
another, or between one class of corpo-
rations and another. Still less can we.
with any respect whatever for our fun
damental provision, grant releases and
exemptions TO rich and powerful cor
Porations that enjoy peculiar and lu-
crative privileges and immunities, and
that are in the receipt Of princely reve-
nues, and then enforce the deficit Of
our taxes, occurring in consequence oil
such releases and exemptions, upon the
balance of the public. 1t is a manifest
wrong to do so, and it really seems as
If the mere statement of the fact, with
out any argument, ought to be-
sufficient. The case between the State
and the Baltimore ana Ohio road in.
wolves the plainest possible presenta.
ton of the principle lying at the bot
tom Of cur whole system of taxation.
The road is a creature OF the State, and
is secured and protected in all its fran
chises and facilities by its laws. For
this security and protection it owes the
common reciprocity of all citizens and
corpOrations-viz: The bearing OF a
fair proportion of the public burdens
in the shape OF taxes. To pay these
taxes, fully and fairly, is as much its
duty as it is the duty OF other tax pay
ers. IL has no claim to release or ex-
emPtion, any more than all other tax
payers, private or corporate. And tn
set the example of release is a de-
moralizing public example that will
certainly prejudice our Legislative
policy in the estimation OF the people.
The question will be- asked, why is it
that II powerful and wealthy corpora
ton is thus exempted? Who will I'M
dertake to answer that question salts
factorily to the public2 It will beshown
that out OF a certain amount of revenue
to be raised for the State, the ablest tax
payer, the one enjoying the highest
privileges and in the receipt of the
largest revenue, has been exempted al
most wholly from taxation. and, in con-
sequence, the deficit must be collected
from the balance of the tnx-payers.
How will that read? Who will 90 be-
fore the people on that issue as an adj
vocate for the release? Not many, we
should think. And yet that is the issue
now before the Legislature. If the
present bill passes, it will amount
almost to release of the Balti-
more and Ohio Company from
all arrears Of taxes, and take from the
State very large revenue that is now
her due. BY voting this large sum, as
a free gilt, into the treasury of that cor
poration, we vote it out OF the pockets
of all the other tax payers of the State.
It will be done at the expense of every
remaining interest in the common
Menlth.