The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1873-07-29
GkegnteIti8eneHr:
The Proposed Release Of the d. Il
q. Railroad from Back Taxes

within the city limits If released from pay
meut Of the ten years taxes due and IN
p,ii by that corporation, Is discussed IL
uur columns this morning by 3 CORE
spondent. The sum involved Is conSid
prable one. That It Is lawfully the duo o
The county we have no doubt. Tho fac
was virtually confessed by the company
whenit compromised the Marshall county
suit when 1t was in the Supreme
Court Of tho United States and deciS
ION that would have been conclusive o.
tue compaDy's liability to taxation in this
State was about to be rendered.
The first question Is, whether the coun'
~ by its Commissioners, and the school
district by It's board, have the power to
release tax6s due under the Constitution
aud laws of tho State. The release from
taxes assessed and unpaid in no wise dif-
lers in principle IRON exemption from a.
scssmenl Hit were otherwlse-iE bodies
which have no power to exempt from
levy may release from payment afleE
Ieyy-why, those influential enough to
conlrols such boards have only to refuse pay
ment, and apply for relief amer the taxes
become due. OF course every board
which is authorized to'levy taxes can
correct the levy. They can do this only
SD far as Il may be unequal and unfair, tc
make It Uniform and just. Beyond this
we are, like our correspondent, ignorant
Of any power in any local board to ex'
empE any party liable to taxation from
his equal share Of the burden, either BY
omitting to levy on him or by releasing
him afterwards We must go a. little
lurlher than our correspondent does, ior
he mentions such a power Of release on
tue part oil the Board Of Education as "a
Legislative prerogstive," We do not un'
derstand that the Legislature has any
such prerogative. The rule for all taxa
lion in the State Is laid down In the con-
sutution. 1t is PLAN and peremptory.
1t Is intended to protect every taxpayer
in the State In his right to have every
other bear the burden equally with
himself, in proportion TO his taxable
property. That rule is In these words
Taxation shall be equal and uniform
throughout the StAte;'a and all property
both real and personal, shall be taxed in
proportion to its value, to be ascertained
as directed by law" To this general rule
there are these exceptions, and none other:
Property used for educational, literary,
scientific, religious or charitable purposes,
all cemeteries and public property" may
Ueexempted OF the discretion OF the Legis'
lature, Itany law in the State Is binding
On anybody, this must be obligatory on
tue County Commissioners and on the
Board Of Education. The Legislature
cannot release any property from taxation
except Of the classes above recited. Then
how can these local boards, which are
only the creation Of the LegislatureH We
do not, as rule, favor doing any
thing in public affairs that violates express
provisions OF law.
There is something in one aspect
Of tho, present proposition that con-
rrrus the company ss well as the peO
pie Of the county. The company makes
fair business proposition. 1t will erect
certain buildings-t will expend certain
sums Of money-as the price of release
from payment of given sum due FOL
laxes. 1t Is to give something as well as
get something. The company then Is en-
titled to security for the tulfllment ofthe
contract on the part ofthe county and dis
Ircl, as they are Tor lis GulallmCnt on the
part ol'the company. This Board ol Com
mIssioners and this Board Of Education
may give a release; but being in express
violation ol law it would be null and
void, and the county or district at any
future time could proceed to collec'
the dues with interest, precisely as II nj
such arrangement had ever been entered
into. Nor would 1t be in the power o
either board to give any obligation tha
would bind their successors TO respec
their contract because the transaction
iISeli being without authority oI law
nothing to enforce It could be any better
and so the courts would hold II 1t Wer
City years hence.
Entertaining these views, 1t seems TO u
il this Railroad Company wants bonu
tor building lts shops here. II does not g
about it right Whether it would be ex
peLienl TO make the Company gilt OF
specific sum as a (presumptivG) induce
uent TO secure the erection Of shops here
sc shall not now discuss. But that IS th
shape their proposition ought TO take. |
would then be unlncumbered with thc
question OF taxation that cmbarrAsses 1t Il
is present shape. Notwithstanding th
Survy treatment oI the city ly the Com
pAny in regard to passenger facilities, ,ther
sa general disposition among our eli
tleus to deal with 1t generously. Bu
We think they would rather vote d
Fecty from the treasury, as gin, the sur
The company asks in this release fror
taxes, than to see The release granted !
violation Of law and in violation OF th
individual rights Of all other taxpayers.
The question Of giving bonuses out
'hepublic funds to encourage enterprise