The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1884-02-05

revised and re.enacted, containing abor
the same exemptions, In substance, Ms Ii
. acts Of 1868. That law was approved by on
Governor, md 1t 10 the supreme Law Of til
state, which our Governor was sworn I
faithfully execute. E"l.t0.,@"I
will not tax your space by quoting tn
sections In chap. IL OF Acts Of 1881. Tn
exemptions Of private property arc Rbou
~ lollows-(ae tecs. 43. 81 aud G5):
Family librariet; agricultural product
grown directly from the soil; increase II
number Of live stock grown In the Stat
and in the possession Of owner or hi
agent the year preceding the first O
January; the products Of mines, oil well
and salt, produced in tho State. Merchant
and traders deduct from the value OF thei
goods kept for sale, on hand January !
Their book accounts and other evidences 0
debts owing to them and their Investment
out OF their buaness, any debts createt
In the courde oil business to bs deducted
all manufactured articles remaining In III.
hands Of tho producer unsold on the frs
day Of january. Any debts any person
owee may be set of against any debit
ming TO him. Secs. IS and GS, SAINT
rct, forbid the commissioner 10 SIT down
o. assess, any Of these excepted articles.
INSTRUCTED TO ASSESS. Il.
The Commissioner, as directed by law
Ia furnished list Of seventeen classes Of
personal property for his instruction, d.
iocting what 10 assess and what not to as
sees. No. 8 Ia as ioIlowa:
Eight. The value Of farming aud garden
utensils and implements, agricultural pro.
ducts and products Of animals. t" 10 this Il
dagger is inserted thus I. ..ET'
Eleven. Referring TO merchants and
traders, 1t concludes, latter deduc,ing debts
as allowed by ssctions 50 and Us OF chapter
II, Acta 1884," There In dagger inserted
In this number, also IN No. u. There ia q
siai. added 10 No. II. There are added
the following foot notes:
] NOTE, In testing credits and inyes,.
menlp, the party owning the same, may dc.
duct therelrom what ho owes 10 others az
principal debtor" &c. See Sec. SO.
"tNorE. Under the decision OF the su.
preme Court Of Appeals no property is ex.
empt from taxation except public prop.
With all duo respect to our Governor and
the high office he fills, not intending
oiiense Int simply 10 be understood, | saw
that the Court Of Appeals has never made
any such legal decision. Nor have these
exemptions OF private property, made by
the Legislature, been before court in any
form, by which decision could be made
lrcAN NOT DE DONE.
II all the Legislatures convened from the
hrst to the present time had declared tina,
no personal property should be taxed, had
refused to direct how its value should be
aeCertained by law, had forbidden any list
10 Do made, or my value to bs attached to
personal property, is it claimed that a Gov.
ernor, whose duty it is TO execute the law
only, cou!d req lire commissioner to
assess tho property, ascertain its value and
return it for taxation?
Inc idea is preposerous. No sane Gov
ernor would ever think about it further
than to think the Legislature ought to do
It. This is exactly our condition, as far es
the law IS concerned, in regard to tie
exempted private property, named in the
Ac's, chapter r. The Legislature, with
the approval Of the people, and one con.
stltutional convention, has steadily refused
10 allow Ibis exempted properly to be tax
eeu, assessed, Or sat down III the assessors
pooSs. II was an action VI the Legislature
that the Curt OF Appeals set aside, Dut
IN refusing to tax this exempted property.
there IL want Of action. there ia nnthiny
doae in regard to taxing it BY those 10
whom the sovereign people have confded
all The authority to act In thu oaap and
the sovereign is we'll satittled, through a
PERIOD OF nineteen years. II it ought to
be done, it is not done; it is a vacuum ia
legislation, and all the judges and Gov.
ernors between heaven and Garth cannot
dill it lawfully.
GREATER THAN ALL.
But orr Governor ia mora than T,oe;s,s.
lure, Governor and Court OF Appeals. re-
sardless Of constitutional prohibition: be
reaolves himself into q law making depart
nient, sovereign au.ocrst. He repea's rle
"a" exemptlng the private property Of the
farmer and manufacturer, hccause ths
court Of Appeals has 50 decided, But he
ueclares that property in bonds and evil
cences OF debt may be reduced by the
smount the holder owes as debtor 10 others
by section 81. ASSOC bond is lust a, much
property as ono hundred dolars' orth Of
farm products grown tho year preceding
January l. 1.-THE dictum OF the Court Of
Appeals amounts to anything it is that the
oonu and lsrm product stand upon the
same footing.
Reader, this 10 what our Governor is do.
lng and his edict has gone all over the
State, that property exempt by the Lagisls-
lure shall be taxed. lie binds and releases
at will. l will venture that the history Of
inc States cannot furnish a parallel Of reck
less usnrpation on the part Of en- executive.
l would most respectfully advise our re.
spected !dove'nol! remember two notices;
one on the seal Of West Virginia literally
translated, Liberty always resides in the
mountains" The other on the seal OF tbe
mother Of States, "slc semper Tyraunus."
~. +. II. PIERpoST.
Eui,mont. Ftbrnaru . 1859 -0T,7-'-',.