The new dominion. [volume] (Morgantown, W. Va.) 1876-1904, 1884-03-08
THE SUPPLEMENTAL ASSESS.
MENT.
1nteIlfgeniIv DlscusseA %. The
Trne lnwnrd ness OF the


To the Editor Of the New DOMINION:
Article 10, clause l, of the consti-
tuition of the State, declares as fol-
lows: Taxation shall be equal and
uniform throughout the State, and
all property both real and personal,
shall be taxed in proportion to Its
valne; to be ascertained as directed
| by law. = -
But property used for educational,
literary, scientific, religious or char
table purposes; all cemeteries and
public property may by law be ex-
empt from taxation"
Clause 5, Of this same article of
the constitution provides as follows,
among other things: "Tbc Auditor
shall by letter or printed circular,
give such instructions to the Asses
sors, respecting their duties as may
to him, seem judicions; and a forfeit
ure is declared against Assessors for
disobeying such instructions"
Article 7, clause 5, Of this same
constitution, provides as follows:
"rhe chief Executive power shall be
vested in the Governor, rho shall
take care that The idvs be .faithfu1-
IN executed"
The Auditor is a subordinate exec
utive officer of the State, of which the
Governor is the Chief.
Now, let it not be forgotten, that
the Governor, is not only bound by
the constitution and his oath of Office,
to support the constitution and oil
laws made in pursuance Herewith, but
he is bound to see that all such laws
are faithfully executed. In other
words, he is bound to see to it, as far
as in him lieth the power, that those
subordinate to, or under him, faith
fully execute all such laws too.
We have already shown that the
Auditor is subordinate executive
officer; and that, the Assessors are
subordinate to, and bound to obey
the Auditor in regard TO their official
duties. And note that the several
articles and kinds of property 80
named in the constitution are not
absolutely exempted thereby; but the
power is thereby given to the law
making power of the State, to ex-
empt it, or any part Of it. But beyond
that, they, or it, cannot go-th leg
islature cannot add thereto, but they
may diminish therefrom-fo the con
stitution says, that the property
named in the constitution may be by
law exempted from taxation; it does
not say it shall be so exempted.
The fact that the constitution
names the kinds ofproperty that may
be exempted by law; by well known
rule of construction, shows that it
was not intended thereby, that any
other should be exempted by law.
Besides, the journals of the con-
vention, which framed this constitu-
ton show that an effort was then
made to give the Legislature power to
exempt other kinds of property land
of the very kinds now in controversy
and that such effort was unsuccess-
full. But Notwithstanding all this,
we find that our Legislature did in
1881, (Sec. AZ, of Chap. II, of Acts
1881 pass an act purporting to
largely increase the kinds of property
exempted from taxation. This Act
purports to exempt agricultural pro-
ductions, grown directly from the
soil, and the products and increase
in number Of live stock produced
within the State during the year pre-
ceeding the first day Of January, and
remaining unsold on that day, in the
possession of the original owner, or
his agent-the products during the
same time, Of mines, salt wells and
oil wells, within the State, remaining
in the hands of the producer or his
agent, on the 1st Of January-and
all manufactured articles, and prod
ucts Of mechanical skill and labor
produced in this Sta'e during the
same time, and remaining unsold on
the first day OF January, in the hands
Of the producer, or his agent. So it
is seen, that if this Acts exemptions
stand as law, it sweeps from the list
Of taxable property Of this State a
very large part Of the personal prop
erty thereof taxable under the man
date Of the constitution, and thereby
throws the whole burden of support
ing the State, County and District
governments on the property not so
exempted.
For let none forget, that it requires
certain amount OF money to be
raised by taxation to support these
ontlays and necessary expenses; and
the less property is taxed the higher
must be the rate Of that taxation, and
the more property is exempted from
taxation, the less must remain to be
taxed. And right here, let us in
quire, who gets the principal benefit
OF this largely increased exemption?
Is it the poorer or the richer CLASP
Let the facts answer. Who are most
likely to have agricultural produc-
tions. OF their own raising, on hand
on the first day of January of any
year? Not the poor, for if they have
any grain or -four on hands at that
time, in nine cases ont OF ten, they
bought it or worked for it, and then
it is not exempted.
Who are the owners of mines, salt
wells and oil wells in this State, the