South Branch intelligencer. [volume] (Romney, Va. [W. Va.]) 1830-1896, 1883-12-14
TAXATION.
To tn. Editor Of tn. VII ceiling Register.

personal property OF this State Is less
than II was ten years ago. What does
this mean! Surely the personal pro, -
erty OF the State has doubled, or at least
1t one. bird more than il was ten yea,s
sg". 1t cannot be rail thst less kinds
OF property are now taxed than then,
for the as essment Law in this par iculsr
IS essentially the same As il was then.
II cannot be said that personal property
Is valued too low, for it was then valued
at about the sane rae thai i. is now.
1t - not in failing to rssess the farmer !;
Tor everything That he has - assessed
except agricultural productions grown
directly from the soil and the products
aud increase in the number OF live stock
produced within this State during the
year preceding the first of January,"and
this law has been declared unconstjtu.
tlonal by tho Governor an f. A uditor. and
now In violation of law some assessors
have required the farmer TO list his
calves, pigs and lambs Cor taxation, and
nothing OF his is sxemp'. lie ia only
farmer, lay on the taxes. once heard
singing master ing a song about q
psnper that died; was put into a wi@e
box that was put into a wagon that was
drii On of at rapid rate over the rough
stores. and the chorus was
Rattle his bones, rattle his booes,
He's oaiy hcggsr that nobody owns
tn, farmer must disclose to the as
SCISSOR everything that he has. l Lave
list with the searching oath appended
that is furnished the tax payers Of the
State. The farmer must disclose the
number CT his "horses. mules, asse.
jcnnets, cattle, sheep, hogs. carriages $,
carry alis, gigs, buSgi,s, coaches. hacks,
wagons, carts, drays and vehicles: the
value Of farming an garden u'ensils
and Implement, of agricultural pro-
ducts and products of animals not ex-
empt from taxation and this oxemp.
ton has been mollitied.-I do not as a
faimer complain Of this stringency, nor
would ] complain if the Supreme Court
OF Appeals of the State would declare
the law exemp;ing products Of the soil
ana arrivals less than year old from
taxation unconstitutional, but because
that court declared the last clause of the
section seven Of the act of Legislature
passed March LIST, 1866, which declares
that mo taxation upon the properly Of
SAID company Che Covington & Ohio
Railroad Company shall be imposed by
tho State until The profits Of sand COM
pany sinai amount to ten per cent. on
the capital If said company" uncons'i.
tuuonal and void, does il follow that thu
eighth clause of section 43 OF char. -
OF the acts of the Legislature of 1881 Is
unconstitutional ?
Al 70,
the farmer TO list and pay tax on every
thing that be has, but do complain tina,
the same requiem mt and striugencv is
not applied TO other persons. / saw n
tax ticket few days ago in which the
party was s.ess ell with taxes on So. 90
personal property. and YET he is kro n
10 have several hundred dollars loaned
out. How is this again turn to nv
list that the assessor furnishes to tax.
pay ers. and find that others than far.
mere, and farmers too, if they happen 20
lie engaged in other business are reuuir.
ed 10 give 'the value Of the properly
and capital employed in any trade or
business after deducting d. bis that be
owes as principal debtor; and again, he
is required to list money credits and in
vestmeDts after deduc,ing debts as a
fore said. Has it ever occurre to a. Y
one that this exemption is unconstitu-
tonal The farmer may owe for his
land, his horses, his cows. or hi. sheen
yet he has to paw tax on them. IT,
merchant may have $4,000 worth Of
goods, property and capital, in his bu-
slness, and If be thinks he owes $4,000
he does not have 20 pay tx on them
Tue manufacturer may have $50, 900
employed in his business, yet he is only
asked TO give the value Of it. and if be
thinks he owes O,O0O he does not have
to 30 that. The monied man ia asked.
How much "uoney credits and invest
men,s" have you after deducting vour
in eb.edness Only the most general
questions are put to hun and the sweep.
ing exemption is made known TO him
and so nearly every person bat the far
mcr can answer the questions put TO
him With "nothing." Doubtless millions
OF property are employed in marufac.
turing and mercantile business on which
no taxes are paid because the owners are
IN debt. Does this meet the constit,1-
lional requirements that call property,
both real AMI personal, shall be taxed?''
| suggest that the Legislature should o.
bolish all exemptions except those that
arc PROVIDE ia The constitution, snl that
the assessor put to oil persons like
searching questions "a he puts to the
farmer; require tie merchant TO dis q,
close the amount and value Of his goods
that he ha5 in his business, the amount
Of money. the amour. Of notes and due
hills aud he amount &C his accounts. -
Ask the monied man how much money
be hle, the amount Of his notes, hands
and other Indebtedness to him, how
much stock he has in business and the
par value thereof Don't throw half n
dozen general questions together so as
TO give the sbrewd business man an ops
Poriuni,y Of listing his property at one.
tenth. or !css, than It really is. Put the
same specific searching questions TO all
men that you do TO the farmer. As the
assessors books disclose how many hOr-