Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1884-02-29
STATE TAXES.
Both Sides Of the Supplemental
Assessment
DISCUSSED BY TWO CORRESPONDENTS
Reasons for and Against Disregarding
the Instructions Of Governor
Jackson 10 Auditor Gen.
eraI Miller Given.
To the Editor Of the Reoister.

fermlt me 10 call attention through your
paper to some facts bearing on the assess
ment OF personal property, about which
there appears to be such q diversity OF
opinion. Article K, section Of the con-
stitution provides, "Ta1aaon shall be
equal and uniform throughout the State,
and all property, both real and personal,
shall be taxed in proportion to its value, to
be ascertained as directed by law; but
property used for educational, literary,
scientific, religious or charitable purposes,
all cemeteries and public property may, by
law, be exempted from taxation" Now,
if there is any one provision in the con-
stitution that is plain and uuequivocal
and admits of only one construction, it
seems to me this is the one.
But happily We are not left to make a
construction. In the Journal Of the Con.
stitutional Convention, which framed this
Constitution, you will find that a majority
of its members voted directly against Civ
ing TO the Legislature The authority TO ex.
empt from taxation the very property
which they did assume to exempt. The
Committee on Taxation and Finance recon-.
mended to the Convention, that the Leg.
islature shall have power to exempt from
taxstion agricultural products grown di.
reclly from the soil and in the hands OF the
producer, and all other products of labor
snd capital, including live stock, produced
within the limits OF the State during the
year preceding and remaining in the hands
of the producer" This clause was not only
voted down, but motion TO reconsider the
vote
Met with the Same FATE.
thus showing, as plainly as words and ac'
tiors can show, that it was not the inten
ZION OF the frsmers OF our Const'tu 10
give to the Legislature the authority %
exempt such property. Nevertheless the
Legislature did exercise that authority
but the judicial branch OF the government
has decided unanimously that the Leglslr-
tive branch trapsoended the bounds o
their constitutional power, and that any
exemption beyond that expressly named
in the Constitution is unconstitu ,lOnal,
and therefore void. The Legisla ure failed
to repeal the clause in question. Now,
what was the Executive TO do? Obey the
plain provision OF the Constitution, backed
by the unanimous decision OF the Supreme
Court, or obey law that is in direct con.
tlict with that instrument, so decided to be
by the court whose peculiar province 1t is
to decide on the constitutionality OF our
laws? There was no other alternative left.
He chose the former, and is to be COM
meuded rather than condemned for obey
ing the organic law, adopted by the people,
not only for the guidance OF their servants
in authority for the time being, but as a
In of copIprt for thameplv, wnull
appear, then, that the only arrive
at the desired end is by amend
nent of the constitution. la the
mean time what is our duty? Ii ! sm cor.
rect in the foregoing opinioI ], it seems to
me that the course which is more in ac'
cordance with subordination to duly con-
stituted authority, would be for each citi'
zen to list his property under the dlrec'
tions OF the Executive officers OF TIE State
and then refuse to pay the tax ahd bring
their grievance before the courts Tor adJu.
dicatiop; and not to follow the diverse and
irresponsible opinions OF in terested parties
wise in their own conceit." From the
very nature of our government, we must
have one Executive and not many.
AS to the Tax Commission, some such
measure seemed to be
ImpeFativeIy Demanded,
when the bi.annual reports OF the e1scu.
tive departments showed that there vas
great discrimination in the amount and
value Of taxable property OF the State, not
withdrawing population steadily had ia
creased, new mines hsd been opened, new
oil wells sunk and the general developments
of the State indicated progress and prosper
ity everywhere in her borders. the assess.
ment laws seemed to need revision 10 adapt
them to the new order Of things; to subject
all classes OF property to equal and uai
form taxation and thereby make the bnr.
deSs fall equally and lighter on all and
not as some have supposed to impose un'
inst burdens on any branch of industry.
TIE commission hiss no power. except to
- go 4. ..'"'e end report, and the Legislature
=" 10. y q: reject the suggestions. |,
source OF much disappointment
reports do not disclose facts and
GrIn,s that will greatly facilitate the work
of the Legislature in remodeling the assess
ment laws. And these laws, once properly
adjusted, will relieve the State OF de1t ead
provide ample sources OF revenue Tor the
rpcessery, economical expenses OF our STATE
government, and at the same time lessen
the burdens Of taxation. FARMER