The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1883-05-09

bly, worked up oyer a report that the Asses
sor has been instructed by the Auditor to
20 over his work so far as done and add to
the list OF taxable property such things as
hay, grain, potatoes meat, &c" and they
would like 10 know about 1t
The Doddridge farmers have been cor
rectly informed, and the story is easily
told. The State was running behind, Dor
rowing money from the banks and, In
violation OF the Constitution, from the
tired lcible school fund, and there was no
prospect Of being able to catch up, the
valuation and rate Of taxation remaining
the same. This could not 60 or Tor ever.
Something had to be done, and the Con-
stitution, framed by the Democratic party,
provided just what should be done and no
other thing lawfully could be done.
Article X,section 8, OF the Constitution pro-
yides that whenever any deficiency in the
revenue shall exist in any year, II 1.-THE
Lecislaturel shall, at the regular session
thereof held next after the deficiency occurs,
levy a tax for the ensuing year, sufficient,
with the other sources OF income, to meet
such deficiency rs we'll as the estimated
expenses OF such year." Thi, language is
so plain that 1t needs neither bench nor
bar TO construe 1t. The Legislature OF 1881,
at its regular session lodged the question,
at It's adjourned session ordered a reas.
se,sment. Now the assessing OF property
Is not the levying Of a tax; it is merely the
means for determining what and how
much there is 10 be taxed. The Constitu-
ton commanded a tax levy to meet the
S.a:e's liabilities.
The Legislature violatedth the Constitution
by ordering a new assessment to screw up
values, that there might be more to tax,
and that the taxpayer might be deluded
into the belief that while the gross amount
OF his taxes had increased, it was merely
owingto the increased value Of his property,
the Legislature generously RETAINING from
addin 10 the tax rate, having no less kind
ly dn covered for him that he was getting
ahead in the world faster than he knew.
Toe supposition was that the taxpayer
either would not know be vas deceiv.
ell or would he glad 10 be deceived
Bat the makeshift was a failure.
In spite OF the increased assess.
ment there was not basis enough to
figure on, and when the Legislature met
last winter it was confronted with q debt OF
$4,000 owed to u Wheeling bank, and
Sl27, 900 taken without warrant OF law
from the school fund. Besides this there
was an item OF about sl2, 900, with interest
added about Sis, 900, taken from the school
fund, appropriated back but never paid.
Current expenses were also to provide for.
This was the question which confronted
the Legislature, and it was met very re-
luctantly by adding Ave cents to the tax
rate-a confession Of the failure OF the un.
constitutional reassessment. This increase
was known TO be insufficient to meet the
demands OF the administration, but the
Democratic party again feared to arouse
the taxpayers to a sense OF its extrayagan.
cies. Republicans urged the Democratic
m.jority to face the issue in a manly way,
to pay back what mad been taken from the
school fund-to obey the law-but the
majority would not, prefering to continue
in.the old way Of evasion.
Meantime a decision had been rendered
by the Supreme Court Of Appeals in the
Chesapeake 4 Ohio tax case, and this de.
cisi On was known to every member OF the
Legi+a.ure. Let US see very briefly what
this case was. By the last clause OF section
7 OF tue act OF March !, 1866, it was pro.
vided that mo taxation upon the property
Of the said conf any shall be imposed by
the State until the profits OF said company
shall amount to ten per cent on the capital
stock OF the company. This provision had
reference to the Chesapeake & Ohio Rail.
road Company, to the rights and privileges
Of which the Chesapeake & Ohio
Railway Company claimed to have
succeeded. The Supreme Court Of Appeals
did not pass upon the question Of success
sion, disposingIof the case on constitutional
tax grounds. The State was for taxing the
~company's property, on the ground that it
did not come within the constitutional ex-
emption. The Court held with the State
that the exemption claimed under the act
Of 1886. was prohibited by Article VIII,
Section | Of the Constitution Of 1868, then
in force, to wit, 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
a~scertained 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 value ;
but property used for educational, scien-
tilc, religious purposes, and public pro-
perty, may by law, be exempted from
taxation.' The provision in the present
Constitution is the same, except that
cemeteries are added to the list Of ex-
emp,ions, and a clause is added prsvi.
ding that "rhs Legislature shall have
power to!tax, by uniform laws, all privi.
leSes and franchises Of persons aud corpor-
atoms"
Chapter MIX, Section As Of the Code
Of West Virginia, TACT Of 1869 provided fer
certain exemptions from taxation, among
them, Agricultural productions grown
directly from the soil, and The products
and increase Of live stock produced within
this State during the year preceding the
first Of April, and remaining unsold on