Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-02-18
TAXATIOH.
COmmRsLusef.

part of his wealth to the support Of the
Government, and all good citizens are will
ling to do 20. But it is equally the duty Of
the Government to see to it that oil its cii-
zens are treated Justly and equitably by Its
demands upon them and that no unjust
determinations are made in the collection
of taxes. The law should know no class Of
citizens or business, but each and every in
dividual should be equal before the law and
the burdens of taxation be equal and uni
form upon upon all citizens and all classes
of property. Any law or mode of assessing
taxes, based upon any other theory, is un.
lust and unequal and should not be per-
mitted by law, or secure the sanction Of the
taxpayers Of the State.
We hold that all property real and per-
sonal of whatever nature or kind-has some
value-and, therefore, should be taxed. The
value OF property for taxation should be
fixed at the price the property will command
| for cash. There should be no exception,
because whenever any species or class OF
property is exempt from taxation, 1t becomes
class legislation and an increased burden
of taxes is placed upon another class OF prop
| city to its detriment and gives to the owners
of other classes of personal property exemp-
ton from taxation, forcing the owners to pay
an unjust amount of the taxes Of the State.
| This principle is certainly unjust and con
trary to the plain provisions OF the Constitu'
ton, and should not be permitted. We are
told that there is large amount OF personal
! property OF such nature or character that
! it will be impossible to list, for taxation, or
ascertain It's true value. This may be true,
but by no means proves that such property
should be exempt from taxation, and no
Effort be made TO enforce a just and reason
able provision of the Constitution. 1t is
not good reasoning to contend that because
certain parties from selfish motives may
seek 10 eyade the listing of part of their
persoI al property, that the rest OF the tax
PAYERS should be forced to pay their portion
of the taxes; but justice and fair dealing TO
the taxpayers of the State, certainly de-
mSnd that every means within the power
of the State should be used to force com,
plisnce on the part OF those who would
willingly evade the payment oil
their honest part of the taxes
of the State. enter my solemn protest
against any measure that will give an easy
escape or exemption to such parties. Sup
pose certain parties do evade the law, and
the State fails to get the revenue il is enti
tied to, we should use every effort in our
power to protect the honest taxpayer so far
as possible. II admit it may be impoSsi'
BILE TO get at all personal property, but tha
does not prove that the position l have as
sumed is not correct. fit be true that al
personsl property should be taxed, it makes
no difference in. whose hands it may be
found, whether the owner be in debt or not
The State is entitled to her tax on the prop
erty. Men are not taxed upon what they
are worth, but upon the amount Of personal
properly in their hands on the day fixed BY
law Tor the listing Of property. We are
told that unless certain exemptions arr
made, double tax will be imposed upon
certain classes ofpersonal property. / deny
the proposition. If you ixa certain day yupor
which all personal property shall be listed
how can double tax result? 1t is con
tended that merchants and business men
should be allowed credit for the bebts due
BY them to others, or they will have to pay
an unjust proportion Of taxes. Let US SEE
whether this be true or not. To illustrate
A and b are merchants doing business il
the same town and in adjoining houses "A
has 100000 worth Of goods in his store on
which he owes $4,000, B has 100000 fo'
which he has paid in full. Is it just that Il
shall be forced to pay on his entire amoun
of goods and A only on one-half OF his--is no
A receiving the same amount OF profit
upou his stock as B-if B can afford TO pa
upon his entire stock Of goods, why not re
ouire A to do the same-why exempt on'
and not the other? The true and JUS
theory is to tax property aud no
what an individual IS worth. Is A
to hold in his poss ession $4,000 worth o
D. operty to trade and speculate upon fre'
of tax, and be required to pay on all tn
FOODS in his possession? II would neithe
be logical or Just But by adopting the onll
rue Il cory Of taxation, which is to tax al
property wherever found, no matter in who's
hands il may be, no injustice can be don
20 snyone. The argument that any class
busiritss in this State will not justify th'
payment OF taxes upon the property used II
the business, 10 O mere subterfuge 10 evad
taxation. To assert that men Of means snC
intelligence would invest their money in
business that would not yield a prob
sufficient to enable them 10 pay the take
upon the same, and continue in tn
business for any length Of time is absur'
and ridiculous, and is simply an argumen
10 get rid Of taxation nothing more or less
and contrary to the plainest principles
Justice and right. 1t is contended BY som
that il you tax all property you should ta'
oil the output OF coal and manufacture,
articles during the year. That this theor
ia false. illogical and unjust, q moments rs
Election will convince any candid mind. A
wen might you include all the wheat, corr
hay, etc, all the products Of the farm ths
have been consumed during the year, an
all the personal property tha; may haT
passed through bis hands in any way. .
. 10 saw that the output OF coal which sha
been sold or disposed Of during the yea
. should be taxed. If the operator has sol
his coal, or the manufacturer his ware, b
either has the money for It or the yaiu
of II in other personal property which
subject 10 taxation. II you list this proI
| erty viii YOU not list al he has and q
moe or less3 II u argued the COZ
operator and the manufacture vi
E dispose Of their goods 20 they vii hav
only a small stock on the day fixed "a
listing property; suppose they DO 90. Va
/ they not have something in the gay Of Pc
sOnal property to represent the value Of q
, | propcry disposed of Certainly, Il they 81
fortunate enough 10 dispose OF their coI
. and Manufactured goods they viii be Ia
condition to psJ the taxes upon their pro-
er,y. Ii is claimed By some that they vi
reunoyetkeir profits or income 70 anoth'
State and eyade taxes BY that means
Lnow Of no law that viii compel any one
.. invest his noney, o. bring bis properly
! this STATE simply to have 4 taxed Becael
we cannot tax the persOnsl property On q
moon. We cannot impose doaele tax
scme one. This appears to be Che logic
|, sorne. Again It Is said II We tax all perso
! aIprcperty we VIII drive capital aud ente
: prise froa oar State. This Is mere
{ sertion without any reason TO 90
port Il. Why would any honorsb
man Who engages in legitimate basins
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