Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1884-06-24
MISCELLANEOUS.
Gard OF Hon. j. S. Miller.

WHEELING, juno S. 1884.
To the People Of West Vi,,gi,rid
Having determined that my name shall not
be presented to the convention which will as
semhle in this city on the 93d of next month
as candidate for the Office of Governor,
deem it proper that the reason for my with
draWal be made public.
During the several wears Ih0vc held the Office
which now bold (that of Auditor), it is well
known there has been II constant struggle to
meet the appropriations that have from time
been lnaue : the demands upon the treasury
by reason of the construction of public build
lngs and other extraordinary items of eSpendi-
ture having been III excess of estimated re-
ceipts. 1t is not, therefore, surprising that /
should have given some support ut least to
every proper measure which had for its object
an increase of the receipts at the treasury.
The first measure suggested was the re-as-
sessmcnt OF real estate. This was regarded as
necessary on account of the great increase in
the value of real estate in some localities which
was assessed Mt IL very low valuation, tins not
bearing its just proportion of the burdens of
taxation.
The Legislature by the act providing for the
re-assessment imposed upon the Board of Pub
lie Works. (Which is composed of the several
executive officers of the State,) the duty of re-
VlSihg correcting and equaliZing the re-asscss-
mcnt made by the the commissioners iii the
several counties This board met in Charleston
and by unanimous vote decided upon MANY
material changes and greatly increased the
valuation of real estate in several of the cOun-
ties.
AT subsequent meeting held in Wheeling
TINS action was rccnnsidercd and tho question
US to what changes should be made agRin he
Ing presented, my vote was recorded with the
~ s 9EltS q tae llAsEl except es to oca=
Although performed tile dnty Imposed
upon me by the Legislature to the best of nv
akill and Judgment, it was soOn charged by
those who were opposed to my candidacy for
the office OF Governor, that / had been in
strumental in imposing undue burdens upon
the farmers OF the State; and n determined
and may say to u certain extent, Il successful
effort was made TO create the impression that
was much more important character III 4
the rC-1ssesslnent than really was. This is
especially true as to Ohio and Marshall couu-
ties, although the records of the board show
that 1t was on my motion. that the valuation
III each OF these counties was rcdnc ID.
Following closely upon the re-asscssmcut of
real estate came the assessment order of Feb
ruary, 1883. tanili0rly known as the sSupple-
mental assessment ORDER" by which the asses
sors were instructed to list for taxation nl prop
erty not authorized by the constitution to be ex-
cInpted. This order was passed on a decision
rendered by the Supreme Court of Appeals upon
the question of the Chesapeake s. Ohio Ruilroad
Company to claim immunity from taxation
under provision in its charter As was the
case in the matter of the reasaessmCnt of real
estate my connection with this order has been
made the subject OF considerable comment,
aud have been frequently characterized as a
guilty participant in an act of usurpation /
VIII not attempt to apologize for my conncc-
lion with this order, and must admit that ]
yielded willing compliance with the request
OF the Governor when lie asked that should
give instructions to the asscssors, for there
could be no good reason why should mike
an issue with the Chief Executive in matters
upon which my views were i'll perfect accord
with his own.
believed then, as believe now, that the In
structionS were in accordance with the law as
laid down by the Supreme Court. and that an
enforcement of the law would operate To the,
advantage of the great mass of tax payers who
nave never enjoyed the benefits of any eXemp-
ton and who have heretofore been forced In
pay an undue share of the taxes. by reason of
the large exemptions granted to certain
classes OF individuals and corporations by the
nctof the Legislature. Itis, Iknow. contended
that the minority of the Democratic party in
this State condemn this order Willie do not
believe this to be the case, / nevertheless rec
OgniZc the fact that there is IAN honest differ
ence OF opinion" in regard to it, and my own
conscience approves my action in the premises
would he false to myself were to accent a
nomination, even if it were offered to me- With
out being fully convinced that am in accord
tant question.
II. as charged by some Of the opponents Of
thc measure have participated in an act of
usurpation. have no right tor ask or expect
political support from any source. If on the
other hand my position hc held 10 be correct
shall have ample satisfaction in knowing that
my efforts to carry out the law. as ] understood
it, have accomplished something for the GOOD
of the people by inauguruting "A system of tax
alton as our constitution cOntcmpIates we shall
have. It has been suggested that these differ
cnccs Of opinion were not developed until after
my candidacy became generally known. If
that be the case, il must be apparent that nv
withdrawal may be the means of healing these
differences; and as I regard the success of the
party as of much more Importance than the
nomination of any individual, it requires but
little sacrifice on my part to announce that
am no longer a candidate
AS have already commenced proceedings,
which are intended to settle uIl questions which
mcut order, and as d decision of these mat
tiers must determine whether or not my action
has been in accordance with the law. am un-
willing to occupy the position of plaintiff in
these proceedings. and at the same time ask
the political support of a people vEho, 1t is
charged, have been wrongcd by my acts. de-
sire to express my WarIncst thanks to those
friends who have generously given me their
support. Very respectfully.
Jos 4 NUipp