The new dominion. [volume] (Morgantown, W. Va.) 1876-1904, 1884-02-16

over the instructions Of Gov. jackson
and Auditor Miller to Assessors and
Clerks Of County Courts, relative to
the assessment of certain property
exempted by Sec. 43, Chap. IL, Acts
Of 1881. Tn questions Of this''charac-
ter, sentiment must succumb to the
cold logic OF the law. No man can
be superior thereto, nor can class leg
islation be sustained 10 opposition to
organic law. Gov. Jackson is prob
ably right in his views, but in his ex-
ecutive capacity he errs in instruct
ing officials to disregard the plain
statute. In the case of the Chesa
peake Il 0. r. r. Co. vs. Auditor Mil
Ter, the Court Of Appeals decided that
the last clause of Sec. Z, of act pass
ed March ], 1866, which declares that,
mo taxation npon the property of
the said company shall be imposed
by the State until the profits of said
company shall amount to ten per cent.
on the capital of the company" is
unconstitutional, and clearly prohib-
tied by Sec. |, Art. X Of the consti-
tuition, which reads: Taxation shall
be equal and uniform throughout the
State, and all property both real and
personal, shall be taxed in proportion
to its value,
but property used for educational,
literary, scientific, religious or charit-
able purposes; all cemeteries and pub
lie property may by law be exempted
from taxation"
That was the sole question decided
by the Court, although tile construc-
ton of this article of the constitution
necessarily involved general dis
cussion of its application and mean
ing, and the probability is, that the
Court Of Appeals would decide as I'M
constitutional that part Of Sec. 43,
Chap. II, Acts of 1884, which ex-
empts agricultural projections
grown directly from the soil, and the
products and increase in number of
his stock produced within this State
during the year preceding the first
day of January, and remaining I'M
sold on that day, in the possession
Of the original owner or his agent,
the produce during the same time, of
mines, salt wells and oil wells within
this State remaining unsold in the
hands of the producer or his agent
on the first day Of January, and all
manufactured articles and products
of mechanical skill and labor produc-
ed in this State during the same time.
and remaining unsol1 on the first
day of January in the hands Of the
producer or his agent" n
These exemptions do not come I'M
der either of the exceptions in the
above clause of the constitution.
But admitting that, there is no law,
constitutional or legislative, that
clothes the executive with judicial
functions to render the exemptions
| imperative or to legally declare them
unconstitutional. They remain the
law until judicially declared nullity
| by reason of conflict with organic
law, and any effort to disregard them
/ WIFI OF WlUuOub COlOl vi duIIOIitf
would be usurpation Of the judicial
| branch Of government. M
| Governor Jackson may property
| appreciate the decision of learned
judges on this subject. viz: IF leg
islation of this character can be sus
tanned, why may not the exemption
proceed until the whole burden of
taxation is cast on one species Of
property?' but the Governor can
neither make nor unmake law, and
he erred in endeavoring to lead AS
SCISSORS to disregard existing law No
! Assessor can refuse the plain exemp-
ton prescribed. nor can he constitute
himself, through any Instructions, a
court, and say that he knows the ex-
emptions are there, but that they are
not to be obeyed. All must obey and
not disregard law. If the Courts dc
not act, then this whole question will
necessarily he presented to the next
Legislature, but until one or the other
acts, all are entitled to the benefit OF
these exemptions arttnsburg In
dependent. tE ~ a.