Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1884-11-29
DIFFERENCE OF OPINION.

I" Erratic" Jim Mason, it seems, was
looking out for the interest OF the
State ring and the "West Virginia
certificate holders, more than for
the interests of the farmers aud tax
payers.
Section l of Article 10 Of the Con-
stitution reads as follows: "Taxation
shall be equal and uniform through
out the State, and all property, both
real and personal, shall be taxed in
proportion to its value, to be ascer-
tanned al directed by law. No one
species of property from which a tax
may be collected shall be taxed
higher than any other species of
property Of equal value"
The different views taken of this
seemingly plain provision are refer
red to. One view is that 1T contem-
plates that every person in the
State shall be taxed in proportion to
what he is worth after the payment
of his debts and the other that it
means, virtually: "All property in
the State both real aud personal
shall be assessed, without any deduc-
ton, at its full value and shall be
taxed thereon at a union rate" Mr..
Bell thinks the former view the pro-
per one.
zone vital fact connected with the
problems of taxation and of State
development in West Virginia is,
that the Ualue of the real estate is de-
pendent upon the amount Of personal
property upon and near it. AS this
fact is OF much Importance, and
seems to great extent to have es-
capped public attention, few words
in illustration of it will not be out of
place.
at is matter of common observa-
ton that land is low in price where
money is scarce, and has a higher
value where 1t is abundant. Strictly
speaking, the land is of small value
wherever there is but little personal
property, either money or things
readily convertible into money, as
horses, cattle and merchandise, and
is of greater value where there is
more of such property.
Another illustration is furnished
by Jackson aud Berkeley counties,
which are very nearly of the same
area and population, but as the per
sonal property of Berkeley is much
the greater so is the value of the
land, the one being $22.1O and the
other $40 pei acre."
METHODS OF TAXATION.
Aside from the speculative value
of land, it is held, real estate has no
value which is not derived from the
presence of personal property. Per-
sonal property, however. disappears
when taxed. Therefore the tax
laws should have regard for these
facts.
One view Of taxation is that the
Office of an assessor should be arbi-
trary and inquisitorial, compelling
every citizen to disclose all the min
utiR of his business. This view, Mr..
Bell declared is adopted by the Com
misSione!s who made the majority |
report, and he quotes from that pa
per, which advises that, "there
should be no half or timid measure.n
The taxpayer must be watched and
must be compelled to reveal every.
thing about his business; nothing
whatever is to be kept hack. "Every
man should make a full showing up"
s "a sort of Doomsday Book" "The
law should be stringent enough to
make the risk of ALI untruthful list
too great to be profitable" The tax
payers must be inundated into
satisfactory return. Sug-
gestiOns of this character abound
throughout the document. 1t is stat
ed that the objection to disclosing
private affairs is merely a pretext
for the avoidance of taxation. Every
item of property of whatever kind or
character must be taxed: no offsets
are to be allowed to any one on ac-
count Of debt, and the assurance is
confidently given, "That every body
will be entirely satisfied with the
method established"
To these views Mr.. Bell takes ex-
ceptiOn in these words:
|" In the opinion of the writer, JUS
tice between the State and the tax
payer should be, under our Constitu-
ton, the fundamental principle, gov.
erning taxation. Any unfairness in
the law will be met by concealing
evasions GU the part OF the taxpayer.
The revenue will probably be in an
inverse proportion to the stringency
of the law. All men of honest in.
stncts would wish the State to deal
justly with all of her citizens, in the
matter of taxation"
F0rty-five per cent. of the increase
in real estate, and thirty nine per
cent. of the increase in personal pro-
perty, is found in the Panhandle
counties of Hancock. Brook, Ohio
and Marshall, which have less than
One-tortieth of the State area, and
less than one-ninth of its population.
OHIO county alone, which has less
than One-slxteenth of the population,
and less than One-two hundredth OF
the territory of the State, makes a
total gain of 81, 390,052, being over
21O per cent. OH 1860 values and
amounting to nearly one-thirl of
the increase in the whole State.
Another table is gwen showing
the increase by counties. Ohio |
shows the largest, being S7,207,391,
or 143 per cent. on the valuation of |
real estate. Wood and Harrison
show over 100000 each, and
Brooke, Marshall, Mason and Taylor
over 81, 100000 each. In personal
property Ohio county increased So
1S2, $50, or GA per cent. Wood and
Harrison each increased over 81, OOO,-