The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1868-01-22


purposes, and are, in great part, only
temporary yet the effort is being made
to confound them with the State taxes,
and to induce many of the uniformed to
believe that they are chsrgeable to the
extravaganza and maladministration OF
the State Government. 1t was right and
patriotic to pay bounties to the soldiers
who were fighting our battles against
rebels in arms for the destruction Of the
Government. Yet neither the Legisla-
ture or any State officer imposed or com
PEELED taxation for this purpose; the peo.
pie at home, in their own counties, gave
these bounties, and levied the taxes to
pay them. 1t was wise and philanthro.
pic to build school houses and educate
the masses Of our people; yet the school
law of the State merely authorizes, but
does not compel the people to do so. 1t
is left to the people of each township to
say through their officers, whether they
will tax themselves for this purpose or
not. .
The tax imposed for an general State
purposes is only thirty cents on the one
hundred dollars assessed value Of proper
ty-less than one-third of one per cent ;
and it has been the same since the State
was organized. In looking into the rate
of taxation in number of States, find
none where it is less than ours, while in
others it is much greater.
And in considering this subject, we
should recollect, what seems to have
been forgotten by many, that our State
was inaugurated in the midst of war, and
that on account of tho existence of hostil-
tiles, the taxes at this low rate could not
be, and were not, assessed or collected
in more than one. half the counties in the
State, until after the armed rebellion
was suppressed, in 1865; and in some OF
them, taxes were not assessed or collect
ed Hntil 1866, because there were no re-
sponsible persons in those counties who
would take upon themselves the perform
ances of these duties; and in one or two
counties no taxes were collected until
1867, for the sane reasons. Add to this
that, Notwithstanding large portion OF
the people in most of the delinquent coun.
ties, had been engaged in an armed eff.
fort to destroy both National and State
Governments, the Legislature, looking
only to the fact of their destitution and
embarrassment, consequent on the war,
and in laudable spirit of magnanimity,
by an act, passed February p, 1865, re-
leased all the taxes chargeable to those
counties, from the year 1861, to tho year
| AOoHS OOSA AuSAubAhCb oO Sual luGy "Hf6
only required to pay taxes for the year
1865, aud thence forward.
Although no revenue at all was re.
ceived from large portions of the State,
for the times mentioned, and ultimately
the taxes of four years due therefrom
were entirely released, yet the drafts on
the Treasury were more numerous, and
some of them much greater in amount,
than they would have been, had not the
hostilities existed which superinduced
this abatementin the revenue.
It has not only been our duty to main.
tain and carry on the State Government,
but, during the war, to protect our citi-
zens, as tar as practicable, against in
juries to persons and property, and also
to proceed, as rapidly as might be, with
the construction of such public buildings
as are indispensable to State existence.
And in discharging these plain duties,
from which no good citizen should wish
to shrink, it has been necessary to make
appropriations and expenditures OF
for the mere ordinary expenses OF the
State. Some of these are as follows +:
$500, 900 paid for the services, transpor.
tation and supplies of the militia and
other State forces, during the war, and
defraying expenses of recruits for the
United States volunteer service, which,
it is expected will soon be reimbursed
by the United States; about 5000, 900 for
the Hospital for the Insane, at Weston;
S100,00O for the Penitentiary; near
$4,000 for expenses of lunatics in the
Asylums of Virginia, and others of like
character may be seen by reference to the
Auditors Report.
In connection with the matters here
stated, the further important fact should
not be overlooked, that our State has
created no debt. l'f
From the tables accompanying the
Auditors Report, it appears that the
value Of the property in the State assess
ed for taxation in 1867, exceeds by near
ly ten per cent that assessed in 1866; and
that the number of persons over twenty.
one years of age, assessed with capitation
tax, has increased within the same time
more than FIVE thousand-these, OF
course, being the representatives of a
much greater increase in the population.
These gratifying facts are evidences OF
the continued growth and prosperity OF
newed hopes and energy for the future.
commend to your consideration the
suggestions of the Auditor in regard to
imperfections in the revenue laws, and
the amendments thereto which he deems
appropriate and necessary. -. a.-
EQUALIZATION OF ASSESSMENT OF LAND.
AS required by an Act, passed Febru.
ary 2S, 1867, I appointed a Board, con
sisting of one member from each Sena.
torial District, to equalize the assess.
ment of the value of the lands in the
State as between the several counties,
who met in the city of Wheeling at the
time prescribed in the Act, and proceed
ed to discharge the duty required to be
per rformed by them conjointlY; and after
they had concluded their labors they
filed their report with the Auditor, and,
as may be seen, he has incorporated the
same into his Annual Report to the Leg.
islature.
While this Board performed the duty
enjoined on them, and, no doubt, fairly
/ and satisfactorily equalized theassessment
of the lands as between the counties, yet
it was not within their province, under
the Act comforting their authority, to
equalize the assessment as between the
different proprieters of lands situate in
tho same county, and of course they did
not undertake to do SO nor is there any
provision of law under which such equal.
ization can be effected. You will see
from the Auditors Report that he calls
attention to this subject, and recommends
that county boards of equalization be
provided for at the present session.
The Act of February 81, 1865, under
which the reassessment of lands was
made in that year, provided that any per.
son feeling himself aggrieyed by the as