Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1883-04-04
AUDIrOr'> OFFICE.
WHEELING March ), lSS}.

hour attention Is called 10 the lOIIOW-
ing communication and instructions:
COMMUNICATION FROM THE GOVERNOR.
STATE OF WEST VIRGINIA,
EXECUTIVE DEPARTMENT
WHALING, February 26. ISIS.
H.a. Jos. :. Wiict, .iuitor West Virginia:
Dear SIr:-The Supreme court of this
State, in the case OF the Chesapeake and
ohio Railway Company against you as
Auditor of the State, on the 23d day OF
April, 1882. decided that, The clear mean
ing Of section one, article eight OF the
Constitution of 1868, is that ALL property,
both real and personal, shall be taxed, ex-
Cept such as the Legislature may exempt
under the exception contained in said Sec
tiJn.
TIE property that might be exempted
from the provisions of said section, was,
property used for educational, literary,
scientific. religious or charitable purposes,
and public property The Judge, in deliy-
ering the opinion of the Court in this case
(see 10 West Virginia Reports, page 1885,
says: THE rule laid down is, that. all prop
erty, both real and personal, shall be tax
ed, and the exception, which proves the
rule is, that the Legislature might eX-
empt from taxation certain property
therein enumerated, but certainly would
not have authority to exempt any other
property even for a consideration The
provisions OF section /, article ID of the
present Constitution are the same as sec
ton |, article OF the Constitution Of 1865,
except thar cemeteries are added 10 the list
OF property that the Legislature might ex-
empt from taxation, with additional power
conferred that the Legislature shall have
power TO tax BY uniform and equal laws,
all privileges and franchises OF persons and
corporations Applying the decision in
this case TO section | of article 10 of our
Constitution, for il must be taken and
held as the proper construction of said ar
tiCle made by the highest authority in this
State, all acts OF the Legislature which eS-
empt from taxation other than that men,
toned in said article, viz: Property used
for educational, literary, scientific, relig-
ious or charitable purposes, all cemeteries
and public property" are unconstitutional
and void.
Your attention is therefore called 20 the
provisions OF section 43, Of chapter -, Of
the acts Of 1881, the act now in force in
relation TO the assessment of taxes. in
which section the Legislature has attemp-
ted to exempt other property from taxa
I ton in addition TO the exemptions per-
! mitted by the constitution. The exemp-
| tons permitted by the provisions of the
| constitution in said section l. article 10,
| are. by the decision of the court herein
cited, declared to be repuguant to the con-
! St'tutiOn.
|, therefore, deem il my duty under the
! Constitution. the Legislature having failed
| TO amend said act so rs to make ii conform
! to the Constitution, to call your atte ntion
10 said decision, and to request you in your
| instructions to the Assessors of taxes in the
| several counties in the State, to assess and
I Ill L.
| the properly exempt by the Constitution,
and not exempt from taxation any proper.
| " in said section IS, chapter u OF the Acts
OF 1881, not covered by the constitutional
exemption. Respectfully,
J. B. JACKSON.