Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1883-06-06

Does the Democratic party stand for
reform, or does it stand for zero! That
is the clean and simple question which
the party in this State must settle for
itself.
We do not propose at this time to dis
cuss what has been done and is doing in
this connection, or to endeayer either
to justify or criticise any particular
measure or step that has been taken Ill
this important work. Our purpose is
rather to explain the situation as it is,
that our people may understand why
We say this is the leading question of
the hour, and why the necessity is one
that cannot be evaded and a duty that
either the party in power must perform,
or become responsible to the people for
grave dertliction aud disaster to the
State.
Our tax laws and our whole tax sys'
tenn has run to seed. The State has
outgrOwn it. Our industries have out
grown il. 1t bears with great inequali-
ty upon the people. Some classes are
paying more tax than their due proper
ton, some are paying less, and others
are paying nothing. The honest are
paying ON an unequal basis, and the
dishonest are evading it altogether.
Moreover it does not yield a sufficient
revenue for the current expenses of the
State. While values in the State are
naturally increasing the revenues ale
unraturally decreasing. We are met
with a deficit every year.
The difficulty is not one of too low 4
rate of tP Ration, as the authorities be-
lieyc, and as the facts demonstrate, but
of inequality in the rate. That is to
say, that the bungling and inefficient
tax machinery under which we are
operating does not reach and account
for the property of the state that is liza
bic to taxation.
There is one fact alone that is GER
tainly ample proof of this statement
The assessed value of personal property
for 1871 was S4O,G42, 96l III. The assessed
value of personal property for ISL was
$685., S54, or a decrease in ten ycarSOf
$3.50, lO7.5l.
Now will any intelligent citizen of
West Virginia assume that this is au
honest return of personal property for
1881! Will any n say that there was
not q large increase Of personal
property in the ten years between
1871 and 1881. Does not the very fact
that during this period the population
increased nearly ~ per cent, belle the
return of over 81, 900, 900 decrease in the
personal property, and make it one of
the most startling evidences of fraud or
inefficiency ever shown in the tax sys-
ten of any State!
Moreover the committee OF the Legis-
lature which had this subject under
consideration last winter, made the fol-
lowing significant statement which was
included in its report:
Again The committee have hal be-
| fore them q list of one hundred names,
copied from the Assessors books of
1882. The list was prepared by select
| ing wei, known business men, trims,
coal companies and coal and coke COM
panies. Ii i a very low estimate to
put the personal property of these II
hundred persons at a value greatly CX-
ceeding one million dollars, aud yet, as
assessed, it appears less than two hun
dred thousand dollars. The commit
tee decline to give individual citizens
an invidiOus nOtoriety by publishing
this list, out they are free to assert that
il has disclosed TO them Il condition of
affairs which demands prOlLpt aad
thorough investigation, along with rig
rou and intelligent action.
We might enumerate other examples
of the looSeness and inefliciency of our
existing tax laws, but the above dis
closures make them superfUOus. They
certainly explain the necessity and
urgency of remOdeling our tax system .
They certainly render plain the reasons
for now moving in this all important
though unpleasant task of readjuSting
our tax laws, and they make no less
plain the duty of the party charged
with the administration of the State
government 10 perform this work
whether it be popular or unpopular.
Thus far two measures have been put
on foot by our Legislature. The first
vas to order q reaSsessment in order to
correct and perfect the basis of taxa
ton and make it equal aud uniform
throughout the state. That work has
now been reviewed by the Board of
Equalization, and is presumed to be
fairly and satisfactorily done.
The second step ordered by the Leg
islature has just been taken. 1t will be
remembered that a legislative commit
tee was directed to inquire what legis-
lation is necessary to give effect to e
ton l article 10 of the constitution.
That article is the fundamental basis Of
our system Of taxation, and it was de-
sired to make sll laws conform 10 it.
1t provides that 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 ascertained as direct
ed by law. No one species Of property,
from which a tax shall be collected,
shall be taxed higher than any other
! species of property of equal value, &C."
In order to carry out this provision Of