National Republican. (Washington City (D.C.)) 1872-1888, 1884-07-02

In test case made mp in Brooke
county, West Virginia, tho supreme
court Of that state has decided that tho
county assessors arc bound to list the
property for taxation which has hereto
foro been claimed to 10 exempt under
section SO oC the act of ISL. Agricultural
products, produce Of mines, salt, and oil
wclls, and products of mechanical skill
and labor remaining iu the hands of the
producer and unsold on the first day Of
January Of tho current year, are specific
ally exempted by the act in question.
This exemption WAS inherited from old
Virginia, and it has obtained, substan-
tinlly rs provided for in tho act of lsol,
ever since West Virginia became state.
Gov. Jackson holds that this cNcmp.
ton is unconstitutional. and ut tho be-
ginning of the present tax year ho
instructed tho state auditor to issue orders
TO all tho county a5sossors directing them
tD list tho property described in section
I3 OF tho act OF l-sl for taxation This
ruling of tho governor was based ON "A
decision Of the supromo court denying
tho validity Of a taN-excmption clause in
tho charter Of tho Chesapeake and ohio
railroad company granted in 1866. Most
of tho county assessors refused TO obey
the governors orders in this matter, and
tho Taxpayers claimed the exemptions
which had always bccn heretofore allowed
them without question.
Ia
| out the state over the attempt made by
tho governor to nullify law of the state,
| and the democrats woro 80 fearful Of tho
possible political oiroct that resolution
| was passed at tho last state convention
| which, by inference, cGusurod the gov
| crnor for his hasty action. state Auditor
| Miller was \ prominent candidate for tho
| democratic nomination for governor, but
| the luCt that his namo was signed to the
| circulars directing the obnoxious assess
mont to ho made put him out Of the race
and he thought it prudent to publish d
lottor explaining his reasons for retiring
from the contest.
! in the Brooke county case, which la.
! Just been decided, tho supreme court
! cvadcd the real matter ut issue, namely,
tho C0nstitutionality of tho exemption
act of ISL. Tho state auditor filed {
petition for u mandamus against II recall
Citrant assessor to compel him to execute
tho governors order. Tho court decided
that the asscssDr was bound to obey hi
superior officer and that 10 was not foi
him to determine whether tho law under
which he was acting was constitutional
or otherwise. Under this decision the
assessors must 90 oil and return tho OK
empted property for taxation, but whothc
tho citizen is bound to pay the tax is still
an open question.
lnasmuch us tho court which decide,
this case is at present doliberating rs t
what punishment it shall impose ON tn
editors of tho Wheeling hteNigeucer 70
commenting adversely on one of its de
cisioua, it would not be safe to Gull i
question its motives in refusing to pas
upOu the real question involved in thi
controversy, namely, as to whether tn
exemption is constitutional or unconsti
tutiOnal but it is not disrGspectful t
tho court to say that tho democrat
managers would probably prefer that til
question should not be decided till aftc
tho election.