Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1883-03-31
COMMUNICATED.
ro1r.1IzATIoN OF TAXES.


and the laboring classes have more liiai
an equitable share of the burden oil 'aA-
alton?
There is no doubt that the present sys-
tenn of taxation in our State bears neaVily
upon the agricultural interests, and IN the
Federal government it weighs hea'ny
unon both the laboring and the agrlcui-
tpral classes. Our present tariff operates
TO protect the interest of the incorporated
companies and monopolists, while 1t I'M
perceptibly grinds the other industries
ont Of all but a mere nominal subsistence.
View it in whatever light you please this
is the inevitable result, and there IS no
Disgusting the fact that there Is no equal
itv of taxation in either, and IN Doth o1ate
and Federal governments those most aole
TO bear it escape the greater part OF the
burden.
Our State constitution provides (sec. !,
art. l0) that taxation shall be equal ana
uniform throughout the State, and all the
property, both real and personal, shall De
taxed in proportion to its value" In our
own State, and indeed in our county, there
seems to be good deal of difference OF
opinion in the minds of some, ana uissat-
isfaction on the part Of others, as 10 the
manner Of the assessment OF real estate,
a. well as to that Of personal property,
but by following the plan laid down by
"Adam Smith" John Stuart Mill, and
other eminent political economists, the
task though arduous will be made plain
and easy. Or by following the instruc-
tons of that eminent jurist, Judge Jere-
miah Black, to the editor Of the Lancaster
InteUiqencsr on the same subject in regard
to laying the levy in the State OF Penn
sylvania, he advises the citizens OF that
State ''to ascertain by proper officers the
quantity of grain produced upon the land,
or the rents of real property not used for
agricultural purposes, the coal taken out
of the mines, the Gil from the wells, the
fabrics of every kind created by the man
ufactories, the tonnage of railroads, the
stock of goods that passes through the
warehouses of the merchants, ana the
| money lent by bankers; then lay your
taxes with horizontal equality upon all
alike, not pile the whole or nearly the
whole weight upon one unfortunate class,
rs it is now, for you know that the farm
ers pay nine-tenths of the taxes" Now
e., ITHACA nartiDpnt
and equitable instructions will apply to
our little State. The report Of the Finance
Committee of the present legislature of
the State says that they "fnd that taxa
ton is not equal and uniform throughout
the State; that many articles that should
be taxed are not assessed at all, nor do
our laws make any provision for their
assessment"
Who, let me ask, are responsible for this
gross Encouragement of our State affairs:
Again this committee says, "it is known
! that the increase of that kind ofproperty,
money, credits, machinery &C., (Which is
not generally owned by farmers) has been
vastly greater than that generally owned
by them that purely agricultural coun-
ties have not increased or advanced in
value one-third rs much as mining and
manufacturing counties" owe presume
that no one will contradict these state
ments," and yet tabulated statement dis
closes the astounding fact that the TAXA
BILE values chiefly pertaining to agriculture
has rapidly increased, whereas the other
values have decreased" Those appalling
disclosures certainly call loudly for
prompt and vigorous action upon the part
of every fair-min6ed man, to use every
legal means for correcting this un6earable
injustice.
The miserable and puerile excuse, urged
| from time to time as a reason for not tax
ing the property of the mining, manu-
featuring and railroad companies, that it
| is difficult to obtain correct assessable
value of their products, should no longer
be accepted by the people. Adopt the
State Of Pennsylvania, and the task 10 An
easy one. The productive value Of the
property and the franchises is the true
system; it is what he urged and what they
have adopted. Why should farmer be
compelled to pay more for the legal privi-
lege of raising bushel Of wheat than
others are taxed for producing an equal
amount in value at any other industry,
and perhaps at less cost. 1t is the pro-
! ductiye value of every industry that
should be assessed in order to reach just
and equitable distribution of taxation. 1t
is the difference in the productive value
of the different kinds of land, that is the
principal guide to the assessor, which
causes the difference in the amount OF
taxes assessed on the same number of
acres; if all produced alike, then all
should be assessed alike, with slight va
ration for convenience Of locality to mar
ket. This is exactly what Judge Black
means when he says, ascertain by the
proper officers the quantity Of grain pro-
duced upon the land, the coal from the
mines, the oil from the well, the tonnage
of railroads, the fabrics created by the
manufactures, and all rents of real prop
erty not used for agricultural purposes"
And here, if the reader will have the
kindness to pardon the depression, it is
plain that the value CT buildings used
"purely for agricultural purposes" was
not intended to be entered in the schedule
or added to the productive value Of the