The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1873-10-24
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Proposcd Changes In the way Of Tax
alton.
We have before alluded to the possibl'
nv ola change in the provisions Of the
present code on the subject Of taxation BY
the Legislature now in session. We did
not then know that previous to the late
adjournment bill had been reported by
the Senate Committee on Finance, through
It's chairman, JONATHAN N. BENNET. Of
Lewis county, providing for new chap
ter on taxation. Whether the bill pass
ed the Senate we arc not able to
say. 1t not, 1t will probably be
brought forward at an early day.
Mr.. BENNET, as Is generally known,
was the Auditor Of the Old State previous
to and during the war. In this capacity
he necessarily became familiar with oil
the good and bad features of the Virginia
Code on tho subject oi taxation. We
know not how many OF these provisions
were bis own direct or indirect handi-
work. No doubt he had much to do with
Virginia legislation in that line.
Our present chapter upon the subject
or,axation has the merit Of simplicity, as
all revenue euactments should have. Its
iuOuisitorial features are not obnoxious to
to taxpayers. 1t has been in force from
the organization Of the State up to the
present time. 1t has yielded all the rev.
cnue that was necessary for an econom-
ical administration OF the Commonwealth.
Why then not adhere 10 It? Why throw
the whole question into confusion by sub.
sti,ulipg new chapter?
The aim Of the British government, as
well as our own, has been to constantly
simplify taxation by reducing the subject
matters Of II as far as possible. This is
why Congress has been taking of one spe'
ces Of tax after another. Not long ago 1t
abolished the income tax. a year ago ii
took of the tax on all instruments Of wri.
ting except bank checks. There is now
scarcely an obnoxious feature of the origi-
nal revenue enactments on the statute
books. This is progress in popular di-
rection.
Iu West Virginia we have chapter on
taxation that was drafted in the main, II
we recollect right, by such men as DAM
lRL LAME and the late Senator VAN
W1NKLE, both Of whom were familiar
with Virginia legislation on that subject,
and both Of whom sought to avoid
such features Of the old law as had given
offence to the people, and were not in
keeping with advanced legislation on the
same subject in other States.
But Mr.. BENNETT belongs essentially TO
the Old Virginia school in his legislative
education and sympatbies and has been
accustomed 10 deal with the finances OF q
semibankrupt State that was forced 10
reverse the tendencies oil the age in mat
ters Of revenue and go into details for the
sake Of raising large sums 10 pay interest
on her debt. As Chairman OF the Senate |
Committee OF Finance he now seeks to |
put our system Of taxation on the SAME
basis. Hence we are not surprised to see
him providing for IN "income tax" such
tax as Virginia imposed before the war.
But not only has he gone back to that ex-
pedient OF the Old State, but likewise he |
has resurrected along with it pretty much |
the whole OF the old schedule, including |
dividends, interest, fees, and also salaries
over five hundred dollars.
At the same time that these old fea-
tures Of the Virginia law are brought lor.
ward for adoption in this State by Mr..
BENNETT we notice that under the head Of
Real Estate, a provision is inserted that
we should like to sec explained by the
author. II Is that "the value of lands and |
"lots as now ascertained, and the ascer-
"tained value of'new grants which may
hereafter be entered and assessed, shall
"Le permanent and shall not be changed, ex.
"cept to allow the addition Of the value
"Olimprovements. or total or partial de.
"ductlon Of the value OF such improve
"ments."
Now there Is no such provision as this
In the original West Virginia Chapter on
taxation. Neither could there be under the
former Constitution Of the State which
iorbids any such discrimination between
real estate and personal property. Under
such provision as this, however, 1t looks
Sii the holders ot'wild lands, bought on
speculation, might shelter themselves very
comfortably at tho expense Of the balance
Ottho tax payers of the State. What does
Mr.. BENNET mean by providing that the
value OF these lands, as nop aScertainel,
shall not be changed hereafter? Why
not change the value just as often as need
be. and just as the values of personal
property arc ascertained from year to
year' This is a question that VIC hope
will be pushed upon the attention ofthe
advocates Of Mr.. BENNET's bill when 1t
comes up for discussion In the Lower
House oithe Legislature. Let us have a
thorough exposition Of the whole Of the
new Chapter. Let US know why the clerks