Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-01-13
THE FOURTH REPORT
OF ths West Virginia Tax COmmission-Its
Recommendations.

The fourth repart of the tax commission
is adepubic. 1t starts out BY defining
what taxation is, comparing it to the pay
ment of the premium on insurance. The
principle is asserted that all the citizens of
the State should pay taxes on an uniform
and equal basis and the law in the case is
cited. Investigation" continues the report
'ishows that the amount of funds received
into the public treasury hss not been Sufi-
ciertto meet the charges upon 1t for several
years last past"
The reports of the Auditor show that al
most every year from 1868 to 1872. the
school fund OF the State had to be utilized
to supply deficiencies. The State has been
compelled to pay large sums borrowed from
outside sources. The total amount borrow
ed from 1874 to 1881, inclusive save in the
year 1876, was $3.50, ,466 48, or yearly aV-
erage of $53,496 25. On this sum there
had been paid up to 1882, including $685.
LOG O4 (about) for interest," the sum Of
$266,74 27. This leaves net annual
deficiency Of s29,O9l l3.
The report continues: ut is not urged
that our Legislature is deserving of special
censure because these conditions obtain. 1t
must be remembered that the legislative
sessions are limited to torty-fye days, a
period which does not afford abundance Of
opportunity to acquslnt members with very
full details ofthe fiscal affairs Of the State.
Besides, the basis of taxation is, or has
been, involved in some uncertainty,
and the valuation of property
has somewhat disappointed Ieasona-
bic expectation. In 1870 it was
Sl3O,O37, OH; in 1873, Sl39,35l, ,429; in
1880. $l39,622,747, and in 1882 it was
Sl46, 6,548,l76. The population increased
from 442,Ol4, in 1870, to 6l8,457 in 1880,
and it was fair to anticipate that an increase
in wealth, proportioned to that of poPula-
ton, would largely add to the gross re.
ceipts from taxation. The increase Of
wealth fell below this ratio. Of course this
large growth Of population increased the
demands upon the treasury to provide for a
larger number of persons IN the several
State institutions.
An Increased Rate.
"The Commissioners have considered the
reasons why the proportionste advance in
wealth did not materialize so fully, that
further discussion OF it here is not deemed
necessary. If their suggestions are carried
out and the results hoped for attained, in
consequence, it will not be necessary TO long
continue an increased rate of taxation over
that now in vogue. With the present valu-
alton, q reasonable increase Of the rate. say
FIVE cents, is recommended as absolutely
necessary, in order to discharge the accu-
mulated indebtedness of the treasury as
we'll as to provide sufficient funds for meet
ing the current expenses OF the State.
Laok of Uniformity.
The report says that there are many
inequalities in the work Of the assessor. In
one county the assessor valued wheat at 80
cents per bushel, while another one fixed it
at 90 cents per bushel. In list Of eight
counties ths average value of horses ranged
from S36. 85 per head to $l8.7l per head,
and cattle from Sll.5l per head TO 1883
per head.
ANY thing Ike an equalization etvaiues,
SAYS the report, can only be attained by the
adoption of some system or rule whereby
the same basis shall govern every Office
making such assessments. 1t is suggested
that the best way to do this would be by
conference os the assessors. Let these ar
rive at q satisfactory conclusion as, 70 values
in their own county. These may appoint
delegates to 3 district meeting, and they IN
turn to State meeting, at which the whole
question OF uniform and average values
may be determined.
Clerks Land Books.
The commission reports that m many
counties the clerk s Office copies OF the land
books are in a bad condition, and a better
class of books is. earnestly recommended
The report concludes as follows:
"a large amount of statichcsl and other
data relating to the resources OF the State
was gathered by the Commissioners, which
was intended to be used in connection with
important geological, information aud sta
tistics, which had been promised to be fur
nished by the Director OF the United States
NSOlOElCdl DuANSy VI eHAS
.np 10 the date of closing this
rtpo.t, rel the work of preparing and
printing these latter statistics has been go
Ter retarded beyond expectation, that they
couN not be made available for this pur-
pose. In view of this fact end also OF the
expense attending their publication they
are withheld in their state OF incomplete
ness. The meagreness Of the appropria'
ton for paying ths expenses Of the Com
mission has restristed the Geld Of enquiry in
many respects. -.
The report is signed by E, A. Bennett
aud is concurred in By Mr. Mason in the
main. Mr.. Bell objects to most Of the re-
port and especially to "the proposition that
the State Governments of West Virginia
ought to take. charge and provide tor, the
building of important thoroughfareS and
bridges, and the maintenance Of High
Schools and Colleges"
For scrofula syphilaic disorders, thin