The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1884-02-16
STATE TAXATION,
PlERPoNr REVIEWS JAckson,
ns oof 'nto the Ch"s,s.I. 4 Ohlo Uprarov,
'A'"'nS what VI" rsfOso The castt md Nhu (
'" hot-HhAttAe Courthsd to Decide sud
what thu Bourbon rArtI has p,sIt,d.

10 ne Editor u he Inttlilooeer. ..FI
si@-dovernor Jackson. In The Rroi,ir
Of the 9th says that, tho decision Of lbo
Court Of Appeals, declaring That al
property In The State should be taxed ID
no oI'tfr dtetum. II Is an Interpretation Of
!he Constitution. twas the question iaIr.
" presented 10 the record" Fortunately
tho Court Of Appeals has informed us of
what #as before t. to decide. |, Informs
US that the Chesapeake & Ohio Rsilwuv
Company brought ita bill Of injunction lo
refrain the Auditor from collecting taY.
ordered to be Rsaessed alid collected hv ,be
hsSielainte. The point presented tor tha
Gontth' decision was, that, In 1864 Inn
Legislature had passed an act TINT. Gno
taxation Of the property O! said eonlt,suv
Shall be imposed by the State, on lLs
properly. OF said company, until ths
profits oleaid company shall amouat In tnt, ts
percent ou the capi.al." " wa
-, lhia was tho point presented In tho hi,
The Attorney General, with yrtat care la
MED that the raid company was entitled ~
tho relief sought and answered that. "Ans
act Of the Legislature Of West Virpinis
passed alnce 1t became a State. wbirh
authorised or attempted 10 agree IN tha
exemption Of any property Of a taIl,aai
company wss Unconstitutional" The re.
!iet asked for by the company, and denial
by the State, Is In italics, made by ~
court--section 10, W. Va. Reporta n,,ss ,se
aOo ana Az. The Attorney Gencrs. con. rs
iines his answer, with care, to the ,,,opert, sSs
Oh railroad company; and r., no n;hsr
property, All that the cou.S saId in re.
gard TO other property was ''obiier dici,1n
H.. WHAT WAS pEfoRS TIE COURT. ..,J
Tho opinion covels thirty closely prip,s5
pages, and there Is not an alluslon in Il 10
indicate that there was any exemption Of
private properly as stated In ehan.e, 70 (
OF Acts 1851. Tho only point before the
court was, us the act Of lsO8. ey-
empting the property Of RAILROAD eou,-
pany constitutional p 1t decided lhat il
was not, aud that was tho end Of the case I
But i makes no difference ybnt tbe conys
decided, the Issue is, has the Goyernor a
rlghsto declare that certain properly shall
be taxed, which the Legislature bsS ra.
laaed ID pass law to tax, and has declared ;
snail not be taxed! lsilirm that no has
not; and the Court Of Appeals sus,sips me.
\ see same case page 43l. The court says.
we know that not dollar Of taxation
could be levied without laws belue
passed requiring 1t to DO done" ms
Legislature failed to enact laws taxing ex.
enm1p!ed articles In section i3, Acts OF iSSl.
me Constitution fayB tho Legislature }
shall make laws aad the Governor khsil
axecnte them. The Governor declares in
ne Rtgiatcr Of February 9th, The exemp.
'sons contained section a3, chapter le Ac;s
81 lssl not embraced in tho Constitution
iro ciesriy repugnant thereto. II is. my
laty IN seeing that the laws aye faithful
y executed; to See that tho Constitution In
'beyed. I am CORY to see that Democrats
;ensnre Democratic administration for
'beyiug the Constitution"
~. B. JACKSON"
THE PARTY TEARS. & ..
Humiliatcd, like all oilcndezs when
brought to the bar Of public opinion, he
appeals to Democrats Tor ayapathy. But
he public demands to know by what
he sets aside the 4ad section Of
:hapter II, Acts Of 1881, which erempis
arm products and manufactured articles,
Produced In the year before January i,
lnd eniorees section J2 OF Bame Act which
PERMITS the holder OF bank stocks TO de.
luct oil his uebls from his stock before Il Ia,
a3eu, 80 that ia man owns $1,000 bars
'iock, and owes $4,000, he ia net faxed
'ne cent by order OF tho Governor, This
1e calls seeing that "the Constitution Is
lneyeu and heappea!s 10 the Democracy
o sustain him. No more arbitrary, un.
awlul and unconstitutional act can be
ound in tho history Of executive usurpa-
lou than this act oil Governor jackson in
lis attempt to annual Eection IS, which
'1empts certain classes Of properly.
A HOPEFUL VIEW. %
viii the Democratic party sus.a;n him?
think not. Section 8 Of chapter u, acts
u 1851, distinctly says: The Commissioner
s not bound to obey the instructions Of mo
Auditor il they are contrary to law. Tho
Instructions OF the Auditor 10 Tic Con.
missioner, 10 aeses property exempt from
axation by the Legislature, ia clearly nm
unlawful instruction. The Commissioners
md the people, owe It to themselves and
heir manhood to disobey ito rally
around their charter OF liberty and The
avs and seek psaccahle redreas. The
armer and manufacturer are under no more
obligation to obey this ortey, by reporting
exempted articles for taxation, than thcv
would be to obey the Governor Ii he should;
order them 10 jump into the Ohio river
and drown themselves.
F. II. pIERroYT.
Fairmont. February, 1881.