The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1878-12-10

andage; those who are weak and unable to
fly, being compelled TO stand and deliv-
er, while those who are able to depart or
resist go free.
lte ..#- TAXATION.
Experience has amply proven that the
attempt to tax personal property results in
imposing a disproportionate share OF the
public burden on those engaged in active
business life-the merchant, the manu-
facturer, ETC., personswho are least able TO
bear it, and whose property is OF such ma.
ture that it can not be concealed in vaults
and drawers.
Innumerable are the ways by which in
visible and Intangible, and in many in
stances tangible and visible personal prop
erty, may he made TO elude thetax officials
land those ways are largely taken advan-
tage of. The instructive looseness and
reputation OF oaths and inquisitions, and
the aversion against Assessors prying into
domestic and private affairs by persons
who are regarded as the servants OF the
people-the instincts OF an apparent self
protection and the respect for the sacred
rights OF privacy OF their neighbors and
friends, OF which the severestpenalties can
not diyest Assessors, are "higher in law"
than any that can be enacted by our legis-
latures. It is evident thatthe elasticity OF
conscience, and the so called "higher law" :"
are the incentives for granting exemptions,
causing the taxes TO be lightened on such
AZ 70 make themselves preferred class in
the community.
From our examination OF the tax re-
turns and the records in the County Au-
'ditor's office, II is evident that the largest
exemptions are obtained by those who
possess the most wealth land this by rea-
son OF ofinvestments in non.taxable assets,
concealed property, elasticity OF conscience
and otherwise), and therefore the burden
falls proportionately heavy upon their
poorer neighbors.
The maxim, variously expressed, that as
all property enjoys equally the benefit OF
protection, all should, therefore, contribute
in proportion to its value to the expenses
Of the municipality, county, State, or gen:
eral goyernment-is one so simple, and
the truth OF which is SO evident, that a
casual Observers likely TO think thatnoth.
ing more Is needed as the fundamental
principle OF taxation. Like many anoth-
er equally simple and truthful maxim,
however, It isone the application OF which
to practice requires no little skill and fa-
miifarity with the tax laws, and one, when
attempted 70 beapplied by inexpert hands,
as we your board are, being neither law
yers nor expounders OF the law, It Is not
impossible that in some cases injustice
may have been done:
For construction OF the tax laws we have
depended on W. S. Cappeller, Esq, County
Auditor, who has answered promptly all
Questions, and given US as much attention
As the various duties OF his Office would
possibly admit Of. In this connection we
are prompted TO show some OF the in
eoualities OF our tax law that have come
under our observation. For instance:
IA" owns $4,000 worth OF land in
Chicago, and is exempt
"B" owns $4,000 worth OF stock in
Chicago Land Company, and is taxed on
the value OF the stock.
&C. ."asa member OF an Illinois firm, owns
one-auarter OF q toll bridge in that State,
and is exempt.
"D" owns one.fourth OF the. stock Of a
bridge corporation in Illinois, and 1t being
stock OF foreign corporation, IS taxed.
"E," widow with the lie insurance
claim of her deceased husband OF $1,000
against captious company who Is lltiga-
ting for compromise, is taxed on the value
OF her claim.
az" the insurance company against
whom the claim is made, makes return Tor
taxes and swears all OF It's assets are in
non.taxable securities, and, therefore not
ad," holds 5000 mortgage on city
property, and is taxed. ...
HH, loans sl0,o00 on real estate securi-
ty and has the mortgage made IN the name
n some domestic, who is mot iound," and
therefore not taxed.
app has United States bonds, and Is ex'
empt =. ,,rr;c;no,
bonds, and is taxed. ..-..;,,
and is not taxed. ,..,..,,
nany across the river in Kentucky, and Is
HSi" is an idle young man who invests
s5D. .OSO in business, but his residence Is
nominally In this city. He pays no tax,
an" Is 4 manufacturer with n capital Of
$50 600, giving employment To probably
800 OF our citizens. He must pay on tila
monthly average OF his stock.
30" Is an orphan living in New YORK;
his guardian having charge OF his money
and effects resides here and Is taxed upon
the property in his hands registered IN the
| Probate Court. Ia,
SP." his older brother, lives here, holds
his share, keeps quiet and pays no tax.
40" is an honest merchant, and lists ioI
taxation S25, 900, this monthly average ol
NJ stock, and pays tax on that aPoapt-
nR" his rival in business, claims tf
have much greater capital, and also taF
iSrveF business, but he has Rore elasticity
ot eonsnience, and returns and pays Only
on $1,000. .oo,.;,,
acommon mortgage. Land and mortgage
both taxed. ,-,.,, ..Lo,
n deed and agrees TO reconyey when w
money Is paid; he thus seeks TO ease hii
Conscience and evade the law. The lane
only is taxed. ,..,.. w;,b
monthly average stock OF 5000, sellinl
q :Tv oO1 worth Of goods par month; Is taxet
"u aV'' I'' ia a commission merchant, selHni
an ayeraee OF So, 900 worth OF salt, gram
tobacco, and pork par month, Du. DeC1aS' y :
Il Is the produeto this stStS u pays NO.; no VI
HW'' has $500 in bank the Gay PTecea
inc tha second Monday OF Aprit, ana hus
'' sXS Is 4 regular Gustower Of the bank
and on me same day has balance to ~
crs.iit Of $1,000, he directs the easple