West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1884-03-14
THE SUPPLEMENTAL AS
SESSMENT.
THE LEGAL ASPECTS OF THE
MATTER.
IntelIigentIy Discussed The
True Inwardness OF tho

AEtlcIe w. ciause ii o! the conhtl-
tuition Of the State. declares as fol-
lows Taxation shall be equal and
uniform throughout the State, aud
al. property both real and personal,
shaIl be taxed in proportion to its
valucito be ascertained as directed
by Law.
But property used for educational,
literary scientific, religious or char
liable purposeri all cemeteriea aud
public property may by law be ex-
empt from taxation"
Clause 5, Of this same article O!
the constitution provides as follows,
among other things; THE Auditor
shall by letter or printed circular,
give such instructions 20 the Assess.
ors, respecting their duties as may
to him, seem judicious; aud a forfeit
ure is declared against Assessors for
disobeying such instruction."
Article Z. clause 5. Of this same
constitution, provides as followe ::
"The chief Executive power shall be
vested in tbs Governor, aOho shall
take can that tie lars be faithfully
erecuted."
The Auditor is subordinate ex-
ecutive 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 all
laws made in pursuance Herewith,
but he is bound to ses that all such
laws are faithfully executed. Ia other
words, he is bound to see TO it as far
as in him lieth the power, that those
subordinate 10, or.undsr him. faith
fully execute all such laws too.
We have already shown that the
Auditor is subordinate executive
officers aud tina. 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 so
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 lt,or auy part oft. But beyond
that, they, or it, cannot go-ths leg
islature cannot add thereto, but they
may diminish therefrom-for the con.
stitutlon Gays that the property
named in the constitution may be by
law exempted from taxation; it does
not say 1t shall be so exempted.
The fact that the constitution
names the kind of propertythat 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 lew.
Besides, the journals CT the con-
vention, which framed this constitu-
ton show that an effort was then
made to give the Legislature power
to exempt other kinds o! property
(and OF the very kinds now in con
troversy) and that such effort was
unsuccessful. But Notwithstanding
ali this, we find that our Legislature
did in 1881, (Seo. AZ, Of Chap. l2,of
Acts 1881 pass au act purpcriing to
largely increase the kinds OF property
exempted form taxation. This Act
rurPoris to exempt agricultural pro-
ductions, grown directly from the
soil, aad the products aud increase
in number Of live stock produced
within the State during The year pre-.
ceeding The fret day Of January and
remaining un5old on that day, in the
possession Of the original owner, or
bis agent-tbe products during The
same time, Of mines, saIt wells and
oil wells, within the State, remaining
IN the hands Of the producer or his
agent, on the lat January-and all
manufactured articles, and products
Of mechanical skill and labor pro-
duced in this State during the same
time, and remaining unso.d on the
fret day Of January, in the hands Of
the producer, or be agent. So
IS seen, tbatii bic Aotg exemptions
stand as law, it sweeps from lbe list
,.TH...I