The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1884-02-04
A SCATHING REBUKE
OF THE FAMED ASSESSMENT oRpxR
OF the Govsrnor-Ths Order Denounced ~ N usur
pation By tbs EI'eutivs Of the LeslslAturs's
Prtrosatlve-Ths Stlnsips ExpresAion
OF the Berkeley reomanry.


Special Correspondence Of he Inidli0tne1.
MARrINsuuno, ". Va, February 2.-Iu
response to tho call Of Cherry Grove and
Tnscarora oranges, the Court House In
Martinsburg WAS filled to It's utmost capac.
ity with the tax payers Of Berkeley county
this afternoon. Promptly at 2 o'clock the
meeting was called to order by W. 7. Noll,
who nominated Mr.. Alex. Clohan as chair.
man Of the meeting. On taking the chair
MIR. Clohan stated that Hon. G. J. Faulk.
ner would state the object Of the meeting.
Mr. Faulkner stated that this meeting waH
called to consider one Of the gravest ques.
tiocs that has ever fallen to the lot OF the
people OF Berkeley, and suggested tnat the
proper mode 10 proceed was 10 appoint q
committee. H-.
On motion the following gentlemen we're
appointed committee, to draft resolutions,
etc: W. W. Downoy. @. J. Faulkner, J
B. Small, p. Riner and Decatur Hedges.
On motion W. T. Logan was appointed
Secretary.
The committee retired and after consid.
cradle deliberation reported the following
resolutions, which were read and adopted.
THE Committees REPORT.
The committee to which was referred the
Governors letter or order OF the 2G:h OF
February, 1883, to the Auditor OF this
State. and the circular issued by the
Auditor to the assessors, has, according 10
order, had the game under consideration,
and submit the following report as ex.
pressive OF its views:
Reeolrsd, First-That the Constitution of
this State vests in the l. L'gislature the ex
elusive power Of taralion-a power in ex
press terms denied TO both the executive
and judicial departments OF the Govern.
msnt, and which would be incapable Of
being delegated to either OF them, even Il
the Legislature thought proper to do 80.
Secoud-That while the first section.
tenth article Of tho Constitution, declares
that "all real and personal property shall
DO taxed in proportion to its value, it, in
the same sentence, prescribes that this
property shall be 'ascertained as directed
by law" To what extent these qualifying
words ITO be ascertained as directed by
| law" give to the Legislature any discretion
to determine what is, and whnt ia not, per.
sonal property, taraJlc under the Couatitu.
llon, mead not now be inquired int:
but cl.arly there must be an 'ascer,ain.
ment," by the Legislature, Of the property
deemed subject to taxation, before the
officers OF collection can enforce payment
of taxes upon it. The Constitution NAV
IN some OF It's provisions be ue!i-executiup:
but that cannot be the case when tn
special power is expressly entrusted by
tnat instrument to the Legislature.
Third-rhat while the opinion of our
Supreme Court Of Appeals, in deciding the
unconstitutionality Of the special sct OF
March. 1866, and in construipy the con-
slltution OF 1868, might by its general rea.
soning stord plausible and persuasive
arguments against the validity Of other ex.
emptions, yet it will not be denied that The
case referred 10 is not an adjudication upon
Il similar provision in the present Constitu.
tlon, nor is it an adjudication upon that
provision OF law WHICH e4empts agr;cul-
!ural productions Of the preceding wear
from taxation.
Fonrth-That the agricultural interest OF
this State is entitled, from its vast import
ancs, to our general prosperity, from the
numbers. engaged in it, and its equal
diffusion over every portion Of our terri.
tory, to have q fair hearing OF its rights
before the proper tribunal Of this State,
before an exemption for its benefit, which
hes existed and been enforced under every
Constitution with similar provisions under
which We have lived for the past thirty.
five years, shall BIZ suddenly treated as null
and void by any executive or ministerial
officer OF the State. lW
F4t!h-Tha. while We have the mos! uu-
bounded confidence In the honest conyjc.
tions, high integrity and patriotic motives
ol the Governor, all are forced to the con.
clusion that his order to the Auditor Of the
goth OF February, 1858. was in itself an
assumption Of Legislative power: not mere
ly in the TACT that 1t virtually rspeals an
existing. law, but it confers, with the
Auditors circular, power upon the
assessors Of this State Of ascertaining what
is personal property as defined by the Con-
stitut!on-a power which the Legislature
itself could not haye delegated to these
officers. LN
Slxtn-Thst the uncertainty, perplexity
and confusion which now exist in deter.
mining what is personal property liable TO
fdTdllon under our constitution, the die.
cordant views, in the absence OF all appro.
pirate legislation upon the subject, enter.
lained by tho asaessoH themselves, the re,
lusal Of some counties and many inlI-
vidals in other counties to conform to these
executive instructions, with the inability
To enforce them by legal remedies, must
necessarily produce the grosscst inequality
and injustice, and oughto OF itself, iudepen.
dent Of any constitutional view OF the
question, to incline our patriotic Governor
10 revoke his Instruction.; and we sincere.
ly hope that he may do so. Y,
seventh-That for upward Of a century
It has been the fixed policy OF Virginia and
West Virginia 10 exempt from taxation
productions OF agriculture; and among
many other reasons We may suppose that
policy to be based, first, upon the import.
ancc oil giving every legitimate encour-
agemcnt to that essential branch OF in
dustry, and, second, because they have
taxed the land to it, full value, Its animal
power, its implements and machinery OF
husbandry, and its labor aud all other
capital employed in the cultivation Of the
soil, and i: seemeda manifest INJUSTICE and
u departure from all sound principles Of
political economy to tax the capital go en-.
ployed and a! the came the tins earnincs
produced by that capital. b-
Eighth-That as the mex. Legislature cf
West Virginia bids fair 10 bring under dis
cussion agricul ltural interests OF grea. i'm
portance, 1t is hereby recommended 10 tho
iarmerB Of Berkeley county, without respect
to party, to bring forward delegates who
are competent to maintain those interests,
and il they caunot bo maintained under
the Constitution as it is now written, that
they be instructed to submit an amend