Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1884-02-23
Berkeley Resolutions.

At the request of many of our subscrb-
crs we publish to-day the resolutions
adopted recently 1T meeting OF the
farmers in Berkeley county. These reso-
lutions were prepared by Hon. {. >.
Faulkner They are moderate in tone
and temper, and while they differ with
the Governor in his construction of the
Constitution, they treat him with marked
courtesy and respect:
The committee to whom was referred the Gov
cr1ors letter or order ofthc 18th of February, 1851
To the Auditor Of this State, and the circular Is
sued Ia the assessors has, according To order had
the same wide consideration, and submit the
following MS expressive of lis views:
Resolved That the Constitution Of this state
vests i'm the Legislature the exclusive power OF
taxution-a power i'll express terms denied 10
both the executive and judicial departments oi
the government. and which would he incapable
of being delegated To either of them even II The
legislature thought proper To do 80.
Resolved That while the first section, tenth
article of the Constitution declares that nll real
and personal property shall he taxed in proper
ton To its value it in the same sentence pre-
rs directed by law" To what extent these quail
living words, "to b. asccrtaincd as directed by
law" gives to the legislature any discretion To
determine what is.and what is not personal prop
crty taxable under the Constitution, need not
now he inquired into; but clearly there must be
an asceraimmcnt by the legislature Of the prop
crty deemed subject to taxation before the Off
GERS of collection can enforce payment of taxes
N
provisions be sclf-rxccuting; but that cannot he
the case where the special power is expressly en-
trusted by that instrument TO the Legislature
Resolved, That whilst the opinion of our SU-
prcmc Court of Appeals in deciding the uncon-
stitutionulity of the special act OF March, 1856,
and In constituting the Constitution of lS'si, might
bv II general reasoning afford plausible and per-
suusiye arguments against the validity OF other
cxcmptions vet IL will not he denied that tho
case referred to Is not An adjudication upon II
similar provision in the present Constitution,
nor upon that provision of law .whiclli' 'xcmpts
agricultural productions Of the preceding years
from taxation.
Resolved, That the great agricultural Interest
of this state Is entitled, from It's vast Importance
to our general prosperity from the numbers en-
gagged in it and It's equal diffusion in every por-
ton of our territory, To have fair hearing OF its
rights before the proper tribunals of the state.
before IN exemption from II benefit which has
, existed and been enforced under every Constitu-
ton with similar provisions under which We
| haze lived the past thirty-fvc years, shall he
suddenly treated IA null and void by any cXccu-
tive or ministerial officer of the state.
Resolved That while we have the most UNI
bounded confidence in the honest convictions,
high integrity and patriotic motives OF the Gov
cruur we are forced to the conclusion that his
order to the Auditor of the 18th of February, lSS,
was in itself an assumption of legislative power
not merely in the fact that it virtually repeats an
existing law, but it confcrs, with the Auditor
circular a power upon the assessors Of this state
Of asccrtaining what is personal property rs de-
fined by the Constitution, Il power which the leg
isaturc itself could not have delegated To those
officers.
Resolved That the uncertainty, pcrplcxity and
confusion which HOW exist i'll determining what
is personal property liable To taxation under our
Constitution; the discoriant views, III the all
scncc OF all appropriate legislation, upon that
subject entertained by the asscssors themselves;
the refusal of some counties and OF many indi-
yiduals in other counties to conform To these ex-
ccutlve instructions, with the inability to enforce
them by legal remedies must necessarily produce
OF itself. independent of any constitutional view
of the question To incline our patriotic Governor
to revoke his instructions, and We sincerely hope
that he may do SO.
Resolved. That for upwards of century 1t
has been the policy Of Virginia and West Viz
riuia TO exempt from taxation productions OF
agriculture and among many other reasons
we may suppose that policy To be based: lst,
! upon the Importance of giving every legitimate
/ encouragement To- that essential branch Of in
dustry: and ID because they have taxed the
land al its full value, its animal power, its i'm
PIGMENTS and machinery OF husbandry and its
/ labor and all other capital employed in the
! cultivation OF the soil and IL seemed a mani
/ fest injustice and "A departure from all sound
/ principles of political economy to tax the cap
! ital so employed, and at the same time the
! earnings produced 10y that capital, which earif-
! ings represent 10 a large extent the expenses
/ and consumption of the farm.
Resolved. That as the next Legislature OF
! West Virginia bids fair 10 bring under discus
! sion agricultural interests Of great Importance,
! it is hereby recommended To the farmers Of
! Berkeley county, without respect to parties, TO
! bring forward delegates who are competent to
! maintain those interests, and II they cannot he
maintained under the Constitution, as II il now
written, that they he Instructed to submit an
| amendment to the Constitution that will carry
| out, without controversy, the practical con-
| struction of that provision of the present Con-
stitution. which has been acquiesced In by
/ Virginia and West Virginia ever since that and
similar provisions have been part of tile fun
! da,nental law under which we have lived.
An exchange says: "Man's average life