Martinsburg independent. [volume] (Martinsburg, W. Va.) 1875-1900, 1884-02-09
PUBLIC MEETING.

| IufSudut " call Oh luScar0Ta
and Cherry Grove Oranges, a large
meeting of the farmers and tax pay
ers of Berkeley county was held at
the Court house on last Saturday
for the purpose of considering and
discussing the matter of the instruc,
tions sent out by Auditor Miller, at
the suggestion Of the Governor, to
the Assessors, in which they are in
structed to list certain farm products
for taxation, heretofore thought to
be exempt.
The meeting was called to order
by w. T. Noll, who nominated Alex
Clohan for Chairman, who was duly
elected, and w. T. Logan made Sec
rotary.
Hon. G. j. Faulkner arose and ex-
planned the objects OF the meeting,
and moved the appointment Of a
committee on resolutions. The Chair
appointed the following gentlemen
w. W. Downey, Hon. G. J. Faux
ner, p. j, Riner, Decatur Hedges
and J. B. Small.
The committee retired and in a
short time returned, and through
their Chairman, w. w. Downey, re-
! Dorted the following.
xSThe committee to whom was re-
ferred the Governors letter or order
of the Goth OF February, 1883, to the
| Auditor Of this State, and the circu-
lar issued to the Assessors has, ac-
cording to order, had the same wide
consideration, and submits the fol-
lowing report as expressive Of its
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 and judicial
departments of the government, and
which would be incapable Of being
delegated to either Of them even II
the Legislature thought proper to do
so.
Resolved, That while the FIRST sec
ticn, tenth article of tis Constitu-
/ ton declares THAT all real and per
sonai property shall be taxed IN pro
portion to its value, )" IL, in the same
sentence prescribes that this proper
ty shall be "ascertained as directed
by law
To what extent these qualifying
words, ''to be ascertained as direct
ed by law gives to the legislature
any discretion to determine what is,
ard 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 deem
ed subject to taxation before the of
ficers of collection can enforce pay
ment Of taxes upon it. The consti-
tuition may, in some Of its provisions
be self-executing; but that cannot
be the case where the special power
| is expressly entrusted by that in
strument to the legislature.
Res0lved,i That whilst the opinion
Of our Supreme Court Of Appeals in
deciding the constitutionality of
the special act of March, 1866, and
in constituting the constitution of
1868, might by it's general reasoning
afford
PLAUSIBLE ANDPERSUASIvE AR
GUMENTS
against the validity of the enterprise
| yet, it will not be denied that the
case referred to is not an adjudica-
ton upon similar provision in the
present constitution nor upon that
provision of law which exempts az.
ricultural productions of the proceed
ing years from taxation.
The great agricultural interest
of this State is entitled, from it's vast
Importance to our general prosperity
from the numbers engaged in it and
its equal diffusionin every portion of
our territory, to have a fair hearing
of It's rights before the proper tribu-
mails Of this State, before an exemp-
tion for it's benefit which has existed
and been enforced under every Con-
stitution with similar provisions un-
der which we have lived the past
thirty Eve years, shall be suddenly
TREATED AS NULL AND VOID
by any executive or ministerial Off
Ger Of the State.
Resolved, That while we have the
most unbounded confidence in the
honest convictions, high integrity
and patriotic motives of the Govern
or, we are forced to the conclusion
that his order to the Auditor Of the
Goth of February, 1883, was in itself
and assumption Of legislative power;
not merely in the fact that it virtu-
ally repeats an existing law, but it
confers with the Auditors circular,
a power upon the Assessors of this
State of ascertaining what is person
al property as defined by the Consti-
tuition, a power, which the legisla-
Al II z