The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1871-12-12
THE TAX QUESTION.


The question whether the city Of
Wheeling should release the property OF
the Baltimore and Ohio railroad from
taxation, in consideration of the pro-
posed enlargement Of the companys
shops here, is one mainly of dollars and
cents, and should be considered in a
purely business light. tits the offer OF
a bargain between the city and the
railroad company and all the city has
10 consider is simply whether she will
get q,dd pro quo for the privilege she
is asked to grant. We must weigh in
opposite scales the advantage offered
AID the price to he paid, aud then gov
cen our conduct accordingly. We must
calculate as nearly as we can the sum OF
money to be released to the company
by exempting its property from past
and future taxation, and compare
this with the most reasonable
estimate we can form as to the
advantage to be gained TO the city
by the enlargement of the shops. Re
garding the question in this business
light we find that the city claims from
the railroad company back taxes
amounting to, at most, say $4,000.
We cannot state the sum exactly be-
cause no person seems to know pre-
cisely what the amount is. The aver.
age annual levy is about $500. The
railroad company denies the legal right
OF the city to levy upon their property
any municipal tax whatever, and &C,
coriingly refuses to pay such tax
unless and until compelled by judg-
ment OF the courts to make the pay,
ment. In the provisions OF that chapter
(29th) of the Code Of West Virginia
that relates to the assessment of taxes,
they have at least reasonable color for
their claim of present exemption from
city tax, 90 reasonable at least as to
Justify them in litigating the city claim
with a fair chance Of final success. The
9th section OF the chapter of the Code
referred to provides for the assessment
OF railroad property: LIST, for State and
general free school purposes; ID, for
county purposes; and Sd, for free
school purposes in each township OF
independent school district through
which the road runs, and says (page
lTD:
THE taxes and levies so assessed
upon the said property of any such
railroad for any year. shall, when paid,
he IN full of all tares and lcrics Of every
sort or description which might be as
sessed upon its property for such year
ifthis section had not been passed. and
no other assessment shall be made in any
year upon the property of said company
than is heretofore provided for in this
section, except that all buildings and
real estate owned by such company
and used or occupied for any purpose
not Immediately connected with its
railroad, or which is rented for any pur'
pose to individuals, shall be assessed
with and taxes shall be paid thereon
the same as other property OF the like
kind belonging to an individual"
Now we do not know that the Balti
more and Ohio Railroad Company
bases its claim for exemption from
municipal taxation upon this portion oil
the Code, for we are not in the counsels
that company, but we know that the
extract given above is correct quota
tion from the Goth chapter of the Code
OF West Virginia and that it affords al
least basis for argument touching the
right of the city to tax the property
used in the operations of the railroad
There il, therefore, a chance that we
may be worsted in the issue Of our suit
for the collection Of taxes and be sub
jected to heavy expense without ade
quate return.
All this must be taken into the &C.
count in order to enable us to make UP
an intelligent opinion as to whether il
will be to the interest Of the city to
accept the compapys proposition and
abandon our claim. If we succeed in
compelling the company to pay, it will
put probably $4,000 into the treasury
at once and about $500 annually there
after.
Upon the other hand, the company
proposes to erect and operate machine
shops In this city costing not less thar
100000. We learn that it is in con
temptation to build a round house
capable of accommodating forty-eigh'
engines, and also to build and operate
a car factory capable of turning out one
dov These improvements