South Branch intelligencer. [volume] (Romney, Va. [W. Va.]) 1830-1896, 1884-02-08
The Assessment OF Farm Poo
ducts

In response to tie cali noted in our
last number the farmers OF Berkeley
county met OF the Coart-Louse in
Martlnsburg on Saturday last 10 dis
cuss the action Of the State admins.
tration on the supplementary assess.
ment order, about which 60 many of
our farmers have complained to us of
the Injustice Of the assessments of
farm products. The court room was
filled to the utmost capacity. The
meeting was called to order by w. 4.
Noll. who nominated Mr. Alex. Clo-
han as chairman Of the meeting. On
taking the chair Mr.. Clohan stated
that Hon. Q. j. Faulkner would state
the object ofthe meeting. Mr.. Faulk-
nsr stated that this meeting was call
cd to consider one of The gravest ques-
lions tina. has ever fallen TO the lot OF
the people Of Berkeley, and suggested
that the proper mode to proceed was
to appoint committee.
On motion the following gentle.
man wore appointed committee, to
draft resolutions, etc: w. w. Dow
ney, 9. j. Faulkner, j. d. Small, +.
Riner AID Decatur Hedges.
/ On motion w. LOGAN was ap-
pointed Secretary.
The committee retired and after
considerable deliberation reported the
following resolutions, which were
read and adopted.
THE coMMIrTEE's.RE
The committee to which was referred
the Governors letter OIL. order of the
10Th of February, 1888, to the andi.
tor OF this State, and the circular is.
sued by the Auditor to the assessors,
has, according to order, had the SAME
under consideration, and submit the
following report as expressive OF its
views:
! Resolved, First-That the constitu
non OF this State vests III the Legisla-
ture the exclusive power of taxation
= power in express terms denied to
both the executive and judicial dc.
partments OF the Government, and
which would be incapable OF being
delegated to either of them, even il
the Legislature thought proper TO do
so.
| Second-That while the first sec
ton, tenth article OF the Constitution
declares that all real and personal
property shall be taxed i'll proportion
10 It's value, IT, in the same sentence
prescribcs that this property shall be
'ascertaincd as directed by law TO
what extent these Qualifying words
TO be ascertained as directed by law )
give to the Legislature any discretion
to determine what is, and what is not
personal property, taxable under the
Constitution, need not now be INCUR.
ed into; but clearly there must be an
'ascertainment,' by the Legislature, OF
the property deemed subject TO taxa
ton, before the officers OK collection
can enforce payment of taxes upon it.
The constitution may in some Of ita
provisions be self-executius but that
cannot be the case when the special
power Is expi essly entrusted by that
instrument to the Legislature.
Third-That while the opinion of
our Supreme Court OF Appeals, in de-
Gliding the unconstitutionality OF the
special act of March, 1866, and in con
structlng the constitution OF 1868,
might by its general reasoning afford
plausible and persuasive arguments a.
eainst the validity OF other exemp-
tons. yet it will not be denied that
the case referred to is not All adiudi.
cation upon a similar provision in the
present Constitution, nor is it an ad-
Judlcation upon that provision of law
which eXempts agricultural productions
OF the preceding year from taxation.
Fourth-that the agricultural inter.
est OF this State is entitled, from lis
vast Importance to our general pros
perity, from the numbers engaged in
1t, and its equal diffusion over every
portion of our territory, to have fair
hearing Of its rights before the proper
tribunal OF this State, before an ex-
emption for its benefit, which has ex-
isted aud been enforced under every
Constitution with similar provisions
under which we have lived for the
past thirty-ive years, shall be sud-
denly treated as null and void by any
executive or ministerial officer Of the
State.