Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1884-02-04

is not their duty to obey the order; and
that emphatically settles the question rs
far rs Berkeley is concerned. At the finish
Of Mr.. Faulkner's speech the resolutions.
with one exception, were adopted
On Motion Of Hon. B. N. Kitchen
by the small number Of farmers who had
remained to the close of the very lively
and interesting meeting of the farmers
which had been ''resoluted" and talked 10
by three lawyers and one minister.
AT the request Of Mr.. r Dhrbaugh one
resolution Which looked to having the
matter tested in the courts by the i'm
mediate employment OF attorneys was
stri ken out.
Committees Report.
The committee to whom was referred the
Governors letter or order OF the 26th OF
February, 1888, to theAuditor OF this State,
and the circular issued by the Auditor TO
the Assessors has, according to order. had
the same wide consideration, and submits
the following report as expressive Oh It's
views.
Resolved, That the Constitution Of this
State vests in the Legislature the exclusive
power of taxation-a power IN express
terms denied to both the executive and
judicial departments Of the government
and which would be incapable of being
delegated to either of them even If tae
Ii gislature thought proper to do so.
Resolved, That while the first section.
tenth article Of the Constitution declares
that "sll real and personal property shall
be taxed in proportion to its value" 1t, In
the same sentence, prescribes that TINS
property shall be
"Ascertained as directed by law"
To what extent these qualifying words
ito be ascertained as directed by law,
gives TO the legislature any discretion to de.
termine what is, and what is not personal
property taxable under the Constitution,
need not now be inquired into; but clearly
there must be an ascertainment by the
legislature OF the property deemed subject
to taxation before the officers OF COLLECTION
can enforce payment OF taxes upon 1t. The
Constitution may, in some OF It's provis.
ions, be self-executing; but that cannot De
the case where the special power is ex-
pressly entrusted by that instrument TO
tbs legislature.
Resolved, That whilst the opinion OF our
Supreme Court of Appeals in deciding the
nnConstitutionality of the special act OF
March, 1866 and in construing the const-
tuition OF 1865, might BY its general reason
ing, afford
Plausible and Persuasive Arguments
against the validity OF the enterprise; yet,
il will not be denied that the case referred
TO is not sn adjudication upon similar
provision in the present constitution, nor
is il an sSj a6ication upon that provision
OF law which exemPts agricultural produc-
tious OF The preceding year, from taxation.
Resolved, That the agricultural interest
of this State is entitled, from its vast i'm
poriauCe to our general prosperity, from
Il numbers engaged IN it and its equal
diffusion oyery portion Of our territory, to
have a fair hearing of its rights before the
proper tribunals of this State, before an
exen ption for its benefit which has existed
and been enforced under every Constieu-
ton with similar provisions under which
We have liyed the past thirty-tive years,
shall be suddenly
Treated a. Null ana Void
by any executive or ministerial officer OF
the State
Resolved, That while we have the most
unbOunded con nfidence in the honest con-
victioDs, high integrity and patriotic mo
tives of the Governor, we are forced to the
conclusion that his order to the Auditor
OF the 10Th OF February, 1888, WAS in itself
and assumption of legislative power; not
merely in the fact that it virtually repeaIs
an existing law, but it confers with the Au-
ditoI's circular, a power upon the asses
sors of this State of ascertaining what is
personal property as defined by the consti-
tuition, a power, which the Legislature it.
self could not have delegated TO those OH
GERS.
Resolved, That the uncertainty, perplex-
ity and confusion which now exist in de-
termining what is
Personal Property Liable 10 Taxation
under our constitution; the disCUIdant
views, in the absence of all appropriate
legislation, upon that subject entertained
by the assessors themselves; the refusal of
some counties and of many individuals in
other counties to conform to these Ezecu-
tive instructions, with the inability to
enforce them by legal remedies, must
necessarily produce the grossest inequality
aud injustice, and ought OF itself lnde-
pendent of any constitutional view OF the
question to incline our patriotic Governor
to revoke his instructions, and we sincerely
hope that be n ay 90 o
Resolved, That for upwards OF century
il has been
rhe Policy of Virginia
and West Virginia, to exempt from taxa
ton productions of agriculture, and among
many other reasons We may suppose that
policy 10 be based; lst, upon the import
arce of giving every legitimate encourage
ment to that essential branch of industry,
and secondly, because they have taxed the
land at it's full value, its animal power, its
lmrlements snd machinery of husbendry
end it's labor, and all other capital employ
ed in the cultivation of the soil; and il
seemed manifest injustice and depart.
ure rom all sound principles of political
economy to tax the capital so employed
snd at the same time the earnings produced
by that capital.
Resolved. That as the next Legislature
of West Virginia bids fair to bring under
discussion agricultural interests of great
importance,
IL il Hereby Recommended
to the farmers of Berkeley county, with
cut respect 10 parties, to bring forward
!tlsgstes who are competent TO maintain
these il terests, and il they cannot be main
tainsd under the constitution, as it is now
written, that they be instructed to submit
an amendment to the constitution
that will carry out, without controversy,
Il practical construction Of that pro
visicn If the present Consti 'ution, which
hss been acquiesced in by Virginia and
West Virginia ever since that and similar
PROVISIONS have been part of the funda-
mental law under which we have lived.
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