West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1883-04-07
STATE OF WEST VIRGINIA,
EXECUTIVE DEPARTMENT,
WHEELING, Feb. 20, 1888.

STATE OF WEST VIRGINIA,
EXECUTIVE DEPARTMENT,
WHEELING, Feb. 20, 1888.
Hon. Jos. s. Miller, AudaOr West
Virginia:
DEAR SIR-The Supreme Court OIL
this State, in the case Of the Chesa-
peake ard Ohio Railway Co. against
you se Auditor Of the State, on the
90 day OF April, 1882, decided that,
"The clear meaning Of section one
article eight of the Constitution oil
1868. is that ALL property, both per
sonal and real, shall be taxed except
such as the Legislature may exempt
under the exception contained in
said section"
The property thst might be ex-
emptsd from taxation by the provia-
ions oil SAID section, WIS, property
used for educational, literary, scien-
tine, religious or charitable purpo-
ses, and public property" The
Judge, ia delivering the opinion o.
the Court in this case (see 10 w. Va
Reports. page 1850, Says The rule
land down is, that all property, both
real and personal, shall be taxed,
aud the exception, which proves the
rule is, that the Leglsl Azure might
exempt from taxation certain prop
erty therein enumerated, but GER
tainly would not have authority &c
exempt any other property, even-for
cons deratIon.' The provisions o.
section one, article ten'of the present
Constitution, are the came az section
one, article eight of the Constitution
OF 1863. except that cemeteries are
added to the list of property thai
the Legis ature might exempt from
taxation, with the additional power
conferred, that 1.-THE Legislature shall
have power to tax, by uniform and
equal laws, all privileges aud frau
chises of persons and corpora tions."
Applying the decision in this case
to article one OF section ten OF our
Constitution, for it must be taken
and held as the proper construction
of said article by the highest au
thority in this State, all acts OF the
Legislature which exempt from tax
alton other property than that men
toned in said article, viz; "Propevty
usad for educational, literary, scien-
tlhc, religious or charitable purpo-
ses, all cemeteries anil public prop.
erty," are unconstitutional and
void.
Your attention IS therefore Ca lleC
to the provisions OF section forty.
three If chapter twelve Of the act,
of 1881, the act DOW j n force in rels
tlon TO the assessment Of taxes. in
which section the Legislature has a
tempted to exempt other property
from taxation in addition to the e1.
emptions permitted by the Oonstitu.
ton. The exemptions mentioned il
said section OF said act, and not per.
mitted by the provisions Of the Con
stiiution in said section one, articl
ten, are, by The decision Of the Cour
herein cited, declared to be repug.
! nant to the Constitution.
l, therefore, deem it my duty IN.
der the Constitution, The Legislator
having failed to amend said act Al
as TO make it conform to the Consti
tuition, to call your attention to ssi,
decision, and 10 request you 10 you
Instructions to the Assessors OF take
10 the several coun ties in the State
to sssess and return all property lo
taxation, except the property ezemp
by the Constitution, and not exemp
from taxation any property 10 saic
section 43, chapter - Of the Actg 4,
1881, DOT covered by the cousttn.
uonsl exemption,
Respectfully,
II Jarvg1,,