Virginia free press. (Charlestown, Va. [W. Va.]) 1832-1916, 1884-03-06
llcs.orn .JeNerson Couaiv. ncsi I'a.
siurch q. 1881.
B.r.e,,y Essoru,i9ns.

The clmMit.e1 o. whom WIS Tctcrrgi the
Governors letter ~ order of the 2jth of Fcbru-
ary. 1883, to the Auditor oi this state, and the
Circular issued to tie as cssors has according
70 order, h1I thc sane vi la consideration, and
submit the following as expressive offs views
RsYirci. That the Constitution nj ti.is S.a,c
vests in tic lc ,isiatur. the exclusive power o.!
taxatiun-a p.rycr 10 express terms denied 20
bo:h the executive and ioiiViIl departments ot
the government, and which wculd bc incapable
of being delegated 10 either oi tacin even Il The
legislature thought proper o. 30 50.
Rcsoilcd That while the iirS. section, tenth
article Of t!ic Constitution declares that all
real and pc.sJnll property shall bo taxed 30
proportion tu It's value, Tin the same sentence
prescroes that tliS property shall be "ascer-
taimel as directed By law To wha. extent
these qualifying wDrls, " 20 he asccrtancd as
directed hy laW, gives % the legislature any
discretion 30 determine what is and what IS no;
personal property taxable under the C3nsiliu-
ti3a need not uuY bc inquircd into; hut clcag-
Is there must bc an Gscc.ainmcnt hy the lc .is-
lI:u7c o. the property deemed subject to ta.-
a;ion njaf0rcf'eoTiiceTS OF collection rin enforce
payment of taxes upon lt. TIE Constitution
nay in some of ass provisions be- scli-cXccu:ing;
bat th1t cannot be the ease where the special
power cS, Pics Y entrusted by tlilt ins.rumca!
10 the legislature.
E,s.ic,i, Tia; whilst the opinion of or s l.
Vrtma Coar: o.. Appeals in d"adin' the unc1n-
stiili'i9nality of the s9e;ll aci ot March l'0i
and in constituting the Constitution OF 1863
micht by a general reasoning afford plausible
and persuasive arguments against ihe validity
oi other exemptions, yet X viii not be denied
tha. thc c,so rt.crrel - is not an aiIu lcaii,n
upon similar provision IN the present Con-
s,itu.ion, nor upon that provision ot law which
excmpt> q a;r:cu.tural p-oircioas OF th" PIE
ceiling year, from taxation.
Hr.hci, That the gr~I, agricultural Interest
Of thj, state t. entitled f.JE its vast imP9r-
tance 10 our genera! prosperity from the mum
bers engaged IN IL and is equal diffusion ~
every portion ui our territory, 90 have Id.r
hearing of u, rights before the proper tribuna
of the state, before an exemption from bcnC-
IL. which has existed and bc,n enforced under
every Constitution with similar provisions ln-
der which We have lived tnc past thirty five
wears shIil b. sIddcdly treated as null and
void by amy executive cr ministerial officer oi
the state.
Remf,d. That willie We have the most un-
bounded confidence ia the homes. coayic ions.
hish intcsiity and patriotic riJtirc- of thc Gov
ernor. we are forced % the conclusion THAT his
order o. the Aulitor ~ the 9th 81 February,
ISIS. was in itself an assumption %! legislative
power: not merely in the fact that il virtually
repeal. am existing law. but j. c)nlcr', witli TIE
Auditors circular. power upon the assessors
of this State OF q ccr,aiuinc what IS person
property as dciaci ny the Constitution, power
which the legislature i.scl. could not have del
cgatcl to those O.i.ccrs.
Re~ltei. That ~. uncertainty. p'rplcTiiy
and confusion which now exist 10 determining
wha, Is personal property liable - taxation u.'-
der our Constitution the d,scO-dInt views go
the absence ofaii cppropria,c legislation, upon
that subject entertained hy the as ess1's them
selves the refusal ofs0ma counties and dinnHv
individuals IN othcr counties 10 cpn!31l tJ
these executive instructions. with tie inability
to enforce the:u by legal remedies, inlst nece--
Safily produce the -r1s,cst inequality and IN
Justice aud ousht of itself independent OF any
constitutional view Of the question. Go incline
our iltrio,ic Governor % revoke lis instruc-
tions and wc sincerely hope that he may DO
So.
Reofel, That fr upwards Of century it has
been the policy % Virginia and West irTiia
% exempt irUn taxation productions ni aSn-
culture. and among many uthcr reasons We mag
suppose that policy go De 5a.el lst. upon tiic
importance ~ giving cFry legitimate cncDur-
a-cmcnt 81 tiat essential branch ot industry
and "a. because they have taxed lhc land % rs
fall value it. animal power rs imp.ea. ms
and machinery oi husbandry an its .aD y, ans
an other capital employed i'm the cultivation oi
the soil and it seemed manifest iull-'iccand
q dcrarture lr1m ali sound principle of pGi.t-
cal economy % INK tge capital 50 cinllptel.
and at the same time the earnings produced hy
.hat capital, which earnings represent toa large
-extcnt the expenses and consumption OF thc
farm.
ResolrcJ. Tha; as thencxt Legislature of Wei
Virginia bids fair To bring under discussion a.
ricuitural Interests OF grca, Importance ii IS
hereby recommended 20 the farmers of Bc-@c-
Icy county without respect % parties - brinz
forward deiegatc- who are competent 60 n9ln-
tain those interests and ifthcy cannot be main
tained under the Constitution, as ]; is HoW writ
ten that they be instructed t. submit .,I aluend-
nent 10 the Constitution that VIII carry OUT,
without controversy tho practical construction
og that provision of The present Constitution.
which has been aciuic-eed in by Virginia aud
West Virginia ever since ,bat and similar pro-
visions have been part OF lhc fundamental
Law under which we have iiscl