Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-04-03
TAXES.
Continued from First Page

property exclusive of other property
owned by them, which when
added mounts to a total as already
shown Of one hundred and seventeen mill
ions. 1t is true that the manufacturers IN
der the assessment order of Gov. Jackson
paid taxes in 1884 on an amount in addi-
ton to the yalue Of his plant OF seven mill
ions, say about FIVE millions, or in all about
twelve millions Of property, exclusive of
other property owned by them not used in
manufacturing. But they did that under
protest | desire here to call to the attention
Of the Senate the fact that, although those
engaged in mechanical and mining pursuits
are classed with the manufacturer, it is not
they to any great extent who escape taxa
ton under our present statute. Ihe opera
tive in the mine escapes no taxes, the OPP
orator escapes very little. 1t lis only the
mechanic who works in the production
of goods for sale who is exempted
from any taxes. All VINO work for others,
pay taxes on all they own. The next mos;
important class enumerated in the census
report is that engaged IN Trade aud trans,
portstion." OF this class there are only
1868 persons. These are the middle men;
the bankers, the merchants, the spectators
the traders and the common carriers A
very useful class who operate as a medium
between the producer and the consumer;
and who, combined with the manufacturing
class, escape taxation more than all other
classes combined, and who of all others are
probably best able to pay taxes. They are
probably the most wealthy class in the State,
and owing 10 our impertectlY constructed
laws, the Leakage which produces the 49,
OtO 900 Of personal property which escapes
taxation will he found here. | 60 not doubt
that this class is as honorable as any other
class. But owing to the difficulty in fran,
ing laws to reach them, the tax gatherer
does o reach them. The last class emu
mera;ed is that engaged in professional
and personal service This class
it is believed, generally pays
taxes on all the property they own; they
have no exemptions, they and their property
are generally easily found, and it is be-
lieyed they seldom eyade the tax gatherer.
Now Mr.. President | wish to say that from
the investigation have made OF this sub
iect, / an thoroughly convinced that taxa
ton is not equal and uniform throughout
the State as the constitution requires. |
want to say further to Senators on this floor
that, if any Senator have q pet scheme
upon which to frame a tax law. | ask him
10 discard it for the present. beg him to
remember that we are not acting under a
carte blanche to frame such q tax DILL as We
would prefer to all others, but that We are
acting under the authority and the restrc'
ton of a tersely written and well defined
proyision af the constitution of the State,
that we have taken the solemn obligation Of
an oath to support and | undertake to say
that the language of that instrument is SO
plain on the subject Of taxation that there
is no room left in it for construction
That lis language is plain and to the point
in it's every paragraph and clause relating
| to this subject so that no other words IN the
language could better, if so well, express II
meaning.
Section Of Article y of the Constitution
reads as follows:
Taxation shall be equal and uniform
/ throughout the State, and all property, boil
real and personal, shall be taxed in proper
| ton TO its value TO be ascertained as al
| rected BY law. No one species OF propert!
| from which a tax may be collected shall b,
taxed higher than any other species OF prop
erty of equal value; but property used TO
educational, literary, scientific, religious o
charitable purposes; all cemeteries and pub
lie property may by law be exempted from
taxation.
The Legislature shall have power to tax
by uniform and equal laws, all privilege
and franchises of persons and corporations
When the people OF West Virginia met IL
convention in 1868, for the purpose of Tram
ing a constitution for their government
thew were still sore on account Of tn,
INEQUALITIES of taxation, under which the.
had lived for more than ~three-quarters OF
century. on account of the discrimination
AGAINST them BY the tax laws of Virginia
They had, for more than two generations
Mead with their State 70 make taxes equa
and uniform throughout the State, so tina
all property might bear onlyits Just portion
of the burdens Of government. Their
vas no provision TO be en-
Grated in the new constitution
which was so thoroughly understood by tn
people as that relating to the subject o
taxation, equal taxation. And why not
II had been the subject Of their thought
from their grandsires down; 1t had heen tn
theme OF their conversation handed dow
from father TO son for nearly three geners
tiops. 1t had been their theme in the toruu
and on the hustirgs though generations
Wby not they understand this question
even better than it had been understood be
fore? Why not the people of the western
vilds of Virginia take a deeper, broade
and more enlightened view of a subjsc
whose sting Of oppression they had felt 8
long2 They grappled it; they studied i
and they mastered it And to West Vii
qiuia to-day belongs the honor of havin
created THE only perfect constitution on tn
subject of taxation known to civilization
An other constitutions in this country &
constitutions allow some discrimination;
Oprs makes except for eleemosynary
religious and public purposes in whose bent
fts all share alike. 1t declares that all prof.
erty, both real and personal, shall be take
in nroportion to its value. That Is, q
property shall pay taxes however little, l
the PROPORTION that its value bears to ever,
body else's property. This value to be q
certained as directed by Law. Is there an,
thing in this clause left for consideration
Language could not be palmer. 1t hs
been claimed that the Legislature in direc
inc how the value of property shall be q
ceTtained, has 9 discretionary power 70 di
cr;minate in favor of some property an
AGAINST other property. If this be tru
where is the Hmit2 Who can define thu
hmitH If that were SC. one Legislstul
would see that limit here; another Their
Tharn IA no such authority, there Is no suc