Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-04-03
TAXES.
A. Speech on the Subject of the
Equalization
oFTAxEs FOR GOVERNMENT SUPPORT
BY Hon. B. W. Byrne While On
the Floor of the West Vr-
ginia Senate,
WTAsAN INTERESTING STATISTICS.
Hons. S. H., Fornoy, Geo. f. Price and
John ". Nc Creery, Members ofthe
Sf1te Senate.

uOItS. -. H. II tOHIHOy UeO. II. 4 fICC u'H
John ". Nc Creery Members cf'the
State Senate:
GENTLEMEN: received your letter ofthe
9th of February in which you did me the
honor to request the publication of speech
made by me in the Senate few days be-
fore pending the discussion OF Senate bill
ll9, which bill had for its object the equal
ization of taxes for the support Of govern
ment among all the tax payers of the State,
go that no one should pay more nor less
than his just share of the public burdens.
Not having prepared written speech be-
fore its delivery it was impossible for me
during the hurry of the closing hours Of the
session, to prepare the speech for publica-
ton. You were pleased to say that you
believe the publication Of the speech WILDE
highly instructive to the tax payers of the
State and the logic of its reasoning and
facts be appreciated by them"
B.. W. BYRxE.
MIR. Byrne's Speech.
Mr. President:-The power vested in the
legislature Of State to levy taxes on the
property of the people for the support of
their government is one of the most i'm.
portant and at the same time, one of the
most delicate and responsible duties known
to legislation in a free government. In des
po;isms and monarchies where the taxpay.
ers are the serfs or slaves Of the monarch
and his noblemen, il matters little what
ways and means are resorted TO, to raise
revenues for the support Of government be-
cause if they cannCt procure a sntiiciency
,,., lrl III. r. .hput
sort to some other. But in free govern
ment ike ours, which is supposed to be
administered on terms of perfect
equality yiamong all classes and conditions
of men the revenues for the support OF a
common government should be raised by
the same perfect rlles Of equality among
all tax payers that govern the administra-
tion of Justice in other departments Of gov
ernment II taxes for the support
OF government be levied on proper
ty, then each item CT property which re-
ceives protection from the government
ought to pay the proportion of taxes that
it bears to the total Of the property in the
State upon which the burden of taxation
for the support Of government rests. All
should be alike projected by the law. All
should pay alike for its own protection by
common government according to its value.
While / am probably as strongly impressed
by the difficulty OF arriving at perfectly
lust rule by which to tax all kinds of prop
erty as any Senator on this floor, yet am
thoroughly persuaded that if we start out
on the fundamental principle that every
owner Of property shall be treated alike in
sharing the burden Of government accord
ing to the amount Of property he
owns, that the task of preparing
a lust tax law will meet few obstacles. Bat
before we proceed farther in our effort to
determine rule OF taxation which would
be equal and fair to all property owners; let
US try to ascertain with as much accuracy
as We can the total amount ofproparty in
the State subject to tiXatioD, who owns it,
and the various purposes for which 1t is
used. How many persons are employed IN
the different avocations in which property
is used in the production Of wealth, and
what is the result of the different uses in
such production.
In the 7th volume oil the census report
for 1880, the total actual value OF all classes
Of property in our State is ascertsined to be
$50 millions collars. By the same report
it is shown that the total value Of all farms
in tie State is l33 millions dollars. That
the value of live stock in the State
is seventeen millions of dollars. Now
aGd live stock 10 farms, and we have total
of live stock and farms Of $50 millions
dollars worth, then add 10 this all other
pr, onal property owned by agriculturists,
which items Of property, are not kept separ-
ate in the census report, and It may D.
safe " assumed that they amount to at least
thirty two million dollars worth, as valued
bv he census takers Now add this amount
to the value of farms and live stock. aui we
have total Of property real and personal.
owned BY the agriculturists Of the State
amounting to two hundred and ten million
dollars worth at the valuation put on
property in the census report; leaving the
total of property owned by all others than
farmers of one hundred and forty million
dollars worth, the agriculturists of the State
owning three-ffths Of the property and all
others owning two-ffths. Now let US sup
nose that the total valuation of property as
assessed for taxation, to be fifty per cent.
of it's actual value, or one hundred and
seventy FIVE millions (being half OF three
hundred an! fifty millions), and 1t seems TO
me the valuation for taxing purposes ought
TO be at least one half its actual value. Bat
the total value for taxation purposes was in
1850 only one hundred and forty-seven mil
lions. including railroads, which, taken from
one hundred and seventy.fve millions, leaves
twenty-eIght million dollars worth of prop
erty, which escapes taxation altogether.
Bat a the above comparisons
are partly coniect1ral, LEI US
make another comparison from the census
tables Of 1880. By the tables shown g
the occupations of all the people in the
State, it is shown that there were employed
in all occupations one hundred and seventy
six thousand people; Of this number one
hundred and seven thousand were en-
ployed in agricultural pursuits, and sixty
nine thousand were EN- ployed in all other
avccations than agriculture, showing that a
fraction over three-ftths Of the people were
employed in agriculture and little less
than twoffths in all other occupations. II;
therefore, the property be equally distributed
among all the working population OF the
State ard il all be taxed, then the agrl,,
culturists paw three-6fths Of all the taxes OF
the State. Now ! desire TO call your atten-
ton to still another test of the distribution
of the property in the State. Take our
State Auditors report for 1884. By that
report it is shown that the total assessed
vaIne of land for purposes Of taxation is
Sis. .O0O, ,000; hat the total value ofpersonal
property is sac, 900, 600; that the value of all
railroads is twelve millions, making in round
numbers one hundred and seventy-seven
million dollars. By the same report for
1884 II is shown that the assessed value OF
all other real estate than farms, including
railroads is in round numbers for;ytSo
million dollars, as follows:
Asss,sed value Of railroads y!
Value OF al city and town lots D,z,zS
! Value o! all Wild land not included n -.
farms, estimated "''0''~'
Iotal-..-. --------"-- ~''f'
Nov. take fortytwo millions, the yslue oil
al real estate other than farms, adding the
/ yalra of all rsilroadz in the State, and also