Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1872-05-07
ARTICLE X.
TAXATION AND FINANCE,

l. Taxation shall be equal and uniform
throughout the State, and all property. both
real and personal, shall be taxed in proportion
to its value, to be ascertained as directed by
law. No one species of property, from which
a tax may be collected, shall be taxed higher
than any other species of property of equal
vnIue; but property used for educational.
literary, scientific, religious or charitable pur
poses; all cemeteries and public property.
may. by law, be exempted from taxation.-
The Legislature shall have power to tax. bv
uniform and equal laws, ali privileges and
franchises of persons and corporations.
2. The Legislature shall levy an annual
capitation tax of one dollar upon each male
inhabtant OF the State who has attained tho
age of twenty~one years, which shall be an
nuaily appropriated to the support of FREQ
Schools. Persons afflicted with bodily in.
trinity may be exempted from this tax.
B. No money shall be drawn from the
Treasury but in pursuance of an appropria>
ton made by law, and on a warrant issued
thereon by the Auditor nor shall any money.
or fund, be taken for any other purpose than
that for which it has been, or may be, appro>
priated or provided. A complete and detailed
statement of the receipts and expenditures of
thepuhic moneys, shall be published annually.
4. Nodebtshall be contracted by this State,
except to meet casual deficits in the revenue,
to redeem previous liability of the State, to
suppress insurrection, repel invasion, or de-
fend the State in time Of war; but the paw.
meut of any liability, other than that for the
ordinary expenses of the State, shall bo equally
distributed over period of at least twenty
years.
5. The power of taxation of the Lesisla.
ture shall extend to provisions for the pays
ment of the State debt, and interest thereon.
the support of Free Schools and the payment
of the annual estimated expenses of the State:
but whenever any deficiency in the revenue
shall exist in any year, it shall, at the regular
session thereof held next after the deficiency
occurs, levy tax for the ensuing year. suf,
fcient, with the other sources of income. to
meet such deficiency, as well as the estimated
expenses of such year.
8. The credit of the State shall not be
granted to, or in aid of any county, city, town
ship, corporation, or person nor shall the
State ever assume or become responsible for
the debts or liabilities OF any county, city,
town, township, corporation or person nor
shall the State ever hereafter become a Joint
owner or stockholder in any company or as
sociation, in this State or elsewhere, formed
for any purpose whatever.
I. County authorities shall never assess
taxes, in any one year, the aggregate of which
shall exceed nine>five cents per one hundred
dollars valuation, except for the support of
Free Schools; payment of indebtedness exist
ing at the time of the adoption of this Con-
stitution and for the payment of anv indebt
edness with the interest thereon. created under
the succeeding section, unless such assess
ment, withall questions involving the increase
of such aggregate, shall have been submitted
to the vote of the people of the county. and
have received three, ffths Of all the votes cast
for and against it.
s. No county, city, School district or mus
nicipol corporation except in cases where such
corporations have already authorized their
bonds to be issued, shall hereafter be allowed
to become indebted, in any manner, or for anv
purpose, to an amount, including existing in
| debtedness, in the aggregate, exceeding FIVE
| per centum on the value of the taxable proD.
e1ty therein. to be ascertained by the last as
sessment for State and county taxes. previous
to the mourning of such Indebtedness. nor
without, at the same time, providing for the
/ collection OF direct annual tax sufficient to
pay annually the interest on such debt and
| the principal thereof, within and not exceed.
1ngthlrty- -fouryears. Proci9ed. That no debt
I shall be contracted under this section. unless
all questions connected with the same shall
/ have been first submitted to vote of the peo-
7 pie and have received three-fifths of all the
/ votes cast for aud against the same.
8. The Legislature may by law authorize
the corporate authorities of cities, towns and
! villages for corporate purposes to assess and
collect taxes; but such taxes shall be uniform