The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1871-12-14
The Proposed Exemption OF the b.
40, r, II, Co. From Taxes

The proposition that the city OF Wheel
ing shall grant to the Baltimore X Ohio
Railroad Company release from all
taxes due, and u, perpetual exemption
from all taxes in the future, was the sub
ject of report to Council Tuesday even
ing by the Railroad Committee OF that
body, The committee submit the same
proposition made by the Company to the
Supervisors and accepted by them, viz:
that in consideration of the remission re-
ferred to, the Company will "agree to
expend 100000 in the erection Of shops,
machinery, NC, on their property" in THIS
city.
The report of the committee does not
deal ingCnuOusly with the facts bearing Oh
the question raised. Suppose 1t TO be
true that by the charter oil the Company
certain of its property is made personal
and that the city had no power to tax per-
sonal property prior to 1865: the city has
had power to tax it ever since. Then, fur
thermore, fthe assessor by mistake or de-
sign did commit the error OF assessing this
property AS real instead of personal estate,
ii does not follow that the City's claim to
these taxes has lapsed. II an error ofthe
assessor could accomplish n release from
taxes all that anybody need do to get rid OF
taxation would be to bride the Assessor.
This property we take il, is Chargeablc with
taxes since 1865. Then there is COnsidcra-
bic real estate which is chargeable with
taxes since 1863. The Committee makes
no exhibit Of this. The COMMITTEE refers
to the Code as prohibiting the taxation Of
railroads by municipalities, There is no
express prohibition, but provision was
snaked in by Mr.. FERGUSON that will
bear that construction but we do not be-
lieve there can be any doubt in the mind
of any gentleman who understands the
English language, that such legislation is
in direct violation of the constitution and,
therefore, void. The Committee, how.
ever, do not suggest any difficulty of that
kind.
Our rriend,'o tho Register, who is very
Jealous in his advocacy Of the proposed
remission Of taxes, deems it purely u mat.
ter Of business between the city and Com
pany. In that view of the case, we sug.
gest 10 Council that 1t go about IN
agreement in II business way. We
don't think the Supervisors did this
The terms of Mr.. KEYsERs PROPOSAL are
vague and in directing their president
to close aCOntract on those terms, without
requiring any reservation Of right to
terminate the agreement, or even requir.
ing the contract to be submitted to them
for their ratification, the Board 1t, seems
to us, did n very unbusinoss like thing.
II the Council takes any action In the
direction proposed, ii should DO hcdged
around with proper guards in the interest
of the city. 1t does not seem to lis, how.
ever, that the proposition made by MIR.
KEYsER Is worth much. 1t does not SC.
cure the city anything worth having
The putting of 100000 into property
that Is not to be taxed, does not promise
to be much Of q compensation for the per.
pctual exemption Of that anda great deal
other property from all taxation. Wedo
not see but that under the wording OF Mr..
KEYsERs proposal and Mr. Chairman
BAIRDs resolution fixing bases Of con-
tract, the Company would have fully
complied with its part of the bargain II 1t
spent the 100000 in rebuilding and re.
fitting It's present shops and machinery.
That sum would probably just about
do this, and then,the exemption would
be secured, possibly without adding q
single workman to the present force.
1t Is the workmen, VIC take II, that the
city wants, and II so, let the employment
of given number of additional work
men be nominated in the bond. We doubt
not tho company will do what It agrees
to, but VIC have no right to expect that 1t
will do more. The lavish promises Of
unauthorized agents are utterly worthless.
Just whatever you bind the company to
do you may expect It to do. 1t is sheer
folly to act with an expectation of more.
In short, II Council is resolved to do
something, let it be done in business
way. 1t Is not q case for the indulgence
of magnificent verbal promises on the
one hand, or Of gushing confidence on
the other.
But, with all Difference to the opinion OF
our contemporary, We believe this is
something more than mere matter of
business. 1t seems to Us that some qucs.
tons Of law and of justice between man
and man enter intoit. We do not know
that the Council will be any more in
cllned to hesitate than the Supervisors
before the question of authority, but we
venture to suggest it.
We are aware that it exposes one to
suspicion now n days tomakc any alluslon
to the Constitution. Yet il cannot be de.
MED that the Constitution OF the State is
the paramount law of the State, and that
nothing done in disregard Of its limita.
tons, whether by the Legislature OF the
State, the legislature of q county, or the
Legislature Of a city, has the slightest au.
thority as law. Section 1 of Article VII
nj ihn StaIn Copat;Iptinn Ia In thn fnIlnW.