The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1884-04-16

vs. tiNAte t-I - - = sAe
western winds may carrSi. 10 all
quarters. 4
The Republican party isdiyidsa
on the tariff question but on the
question ofplunder and spoilsi IL ~
aunt That's what CLUES them.
We publish an interesting inter-
view with Judge Brown upon the
famous assessment order taken.
from the jackson Bugle. twill be
read with interest
The Gazette Is trying b get smart
andwitty, but is making ltment-
able failate.
Hon. II. s. BrownI interviewed.
The following is an interview
with Hon. r. s. Brown IN regard
to the Law exempting from taxa.
ton, farm products, ssc:
"As you werein the Senate in
1881, will ynuigiys youryiews as a.
The cnnstilntionality of the law
exempting farm products from taS.
alton, and why it was passed, it it
isin violation Of the Constitution,
az Is claimed BY Governor Jack.
son2n
"Well, in the FIRST place, ] donot
think the act in question Dies VIC
late the spirit Of tho constitution.
yet have long cherished great re.
spect for III, Governor and regard
him as an able lawyer, and an up
right and honorable man, AsyouF
paper circulaies among my late
constituents to whom wasrespnn
Sible for my ntiicial conduct a. their
Senator, | will state toyou briefly
some Of my own views on this sub
ifct, and you may do as y0u think
best us to printing what l. may
say.
Ajax il defined by Mr. Bowler
to bs'a contribution imposed by
government on individuals for the
seryica Of the State. 1t is diStin-
guished from a subsidy as being
certain and orderly Each indi
yidual pays taxes in consideration
of The protection received from.
governmentas to person and prop
erty. Our constitution, Art To-
Sec /, provides that taxation Shall
be equal and uniform throughout
The State, and all property both
real and personal shall he taxed in
proportion to its valnq tn BIZ as
tertainel as directed by law. This
Language is so general as to DO iln.I
Iossibleofliteral application. The
whole clause must DO 80 construed
as 10 give effect to each and every
word if possible. Taxes Of this
class are universally collected an.
nually; the tax is an annual rate
charged on n given valuation of
property, and it must be implied
that the subject Of taxation has ex
listed at least year before a years
taxes thereon can be justly due. III
this IL SO how can a tax be truly
said to be uniform while the same
rate is charged for protecting Civ.
on piece of property a week or a
month that is charged upon a piece
of property Of the same valuation
for giving it like protection for
twelve months2 The valuation Of
farm products can not be ascertain.
ed until the crops are gathered,
which is from August until after
January first, each year, and the
increase Of live stock is dropped
from time to time throughout The
whole year, Now, to charge The
farmer a. full years rate for this
protection on such of these articles
as may have existrd on the first
day that year only for a week or
amonlh, would NOT be uniform
taxation as compared with the
same rate charged on property of
like value that has received pro-
lection for d year. Mould it not
be as just to charge a full years
interest on money loaned and used
for onlya week or a month"; vo.
ted in the Senate with those who
believed that it would violate the
spirit Of the Constitution so to dis.
criminate against the products of
the farm and workshops, aud we
placeu these articles III the exempt
ion list, sec. 4S chap, II, acts 1881
as direct0ryto Tie assessors. There
never was a provision for assessing
pro; erly fora period lGssthan a year
itimust pay for q whule year are
nothing, and such has always been
the practice in the old State, and
In this State. Therefore, l think,
II is clear that the provision of the
organic law in question cannot,
from the natnre Of subject be liter.
ally and completely enforced, SO az
fix all equal and uniform ratio Of
taxation on the fascinating classes
of property stated, as compared
with more permanent property.
But the Legislature Appropriated
as closely MS was practicable to a
literal compliance Herewith, aMl
gave.t the benefit Of a just and equi.
table construction to tho farmers
and laborers Of the State; for as The
farmer is taxed on hislands, houses,
stock and farm implements, IL did
seem like double taxation to assess
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