The new dominion. [volume] (Morgantown, W. Va.) 1876-1904, 1883-05-12
The Recent Assessment order.

by statute from taxation, uaS greatly
displeascd the Radicals and particu-
larly the Radical press Of this State.
Abuse and vituperation has been
heaped upon the heads Of the Execu-
tive and his coadjutor in this matter,
and all for the very simple reason
that they were faithfully obeying the
solemn oaths taken by them. G., to
support the Constitution. A few
words will explain their conduct:
In 1882 the Supreme Court decid-
ed, in the case of the G. d O. r. r.
against Auditor Jos. Miller, that I'M
der our Constitution all property
must he subject to taxation unless
specially exempt by that instrument.
The only exemptions mentioned in
the Constitution are such property
us may be used for educational, re-
ligious, charitable and public pur-
poses. 1t matters not what the Leg
islature may have ordered or desired
exempt from taxation, any act passed
by it seeking to exempt any property
not used or designed to be used for
educational, religious, charitable and
pueblo purposes, would be unconsti-
tutional and void. For several years
past certain property by reason of
legislative enactment has escaped
taxation. The last Legislature failed
to repeal the laws authorizing these
exemptions, but tacitly ignored the
decision Of that tribunal wherein re-
poses the power to expound the Con-
stitution Of our State. In obedience
to the decree of the Supreme Court
and in compliance with that Consti-
tuition to which they had sworn al
legiance, the Governor issued the or
der requiring all property to be listed
and taxed. subject to the exceptions
above men toned, and the Auditor
directed the execution of the same.
Can anyone with reasonable Judge
ment and without prejudice censure
these officers for thus acting? What
honorable man would not have acted
in a similar manner? If there is
wrong anywhere it is in the Constitu-
ton, and not in the Court that inter-
prets it and the officers that obey it.
But the Constitution is right. A
law that compels huge railroad cor
poratien, though exempted by Repub-
lican legislation, to pay its share Of
the public burthen cannot be termed
unwise or unjust. The truth is that
apart from the amount derived from
the Chesapeake d. Ohio R. r. by the
operation of this decision, which is
nearly $50, 900 per annum, and from
the various coal mines, oil and salt
wells, iron furnaces and rolling mills,
there will be very little increase in
the taxable property of the farming
and agricultural class. OF course the
Radical press, notably among which
is the Preston County Journal, would
have the people believe that the reven-
ne obtained in this manner will not
only be enormous, but that it will be
particularly oppressive upon the
farming interests. The fallacy of
this assertion cannot be better shown
than by citing the estimated increase
in the value of personal property in
Preston county. BY listing all the
property in that county, the increase
will be about $4,000, from which, at
the present rate of 25 cents on each
500, the State will receive the munifi-
cent sum of SIS! Preston county
has population of 10000, so that
each man, women and child in the
county will have to pay less than one
mill AT that rate, and we doubt if
it will be exceeded, the entire popu-
lation of our State, placed at 700,-
600, will have to pay into the treas
ury the enormous sum Of about 5000
one fiftieth of the amount which one
corporation-the c. d. o. r. R.-will
be compelled to pay.
But suppose the revenue to the
State was ten times greater than the
sum named, the object in view, that
of making taxation equal and just is
attained. We all must know that it
requires certain amount of money
every year to pay the actual expens-
es of well-managed, economical
Government, and that this money
must be furnished by the citizens of
the State in the way of taxes. There
is no way to avoid this responsible
ty. Every citizen must assume his
share Of it but he should not be re-
qaired to pay more than his just pro-
portion. The law, as now enforced
provides that this taxation shall be
equal and uniform, and not that the
farmers pay more and the corpora
tions less than they should. 1t
does not favor any class, but impair
TALLY exacts its tribute from all
classes.
The finances of the State have been
frugally and economically managed
by Democratic administration.
The rate of taxation until this year
has been less since 1874 than it ever
was under Radical dominion, and it
is now only equal to the lowest rate
fixed by that party, as every taxpay-
Ell well knows. In fact and in truth
there are less taxes collected and less
money expended in West Virginia
in proportion to the population than
in any other State in this section of
our country. BY continual harping,
the Radicals would like to make it
appear otherwise, but SO far, all their