Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1885-01-27
- [Forrs.the-. ssspirf. Of Jefferson.ls.
Our State Finances and Tax
alton.

discharge their duty faithfully to
their constituents! II see already
several resolutions have been intro
duced looking to amendments to the
constitution exembt from assess
ment and taxation many species of
personal property not exempted by
our present constitution. Now it is
evident to every person, that GER.
tain amount of funds is necessary.
to support the government and va
rious State institutions. It is also
(with the exception of=the peniten-
tiary) evident and reasonable that the
amount required will increase as
population increases. Take for ex-
ample our hospital for theinsane-five
years ago When the buildings were
completed the then superintendent
and board of directors supposed there
was sufficient room for all the insane
in the State for the next ten years.
There was then about four hundred
and fifty inmates; but what has oc-
cured? We see from the report for
1884 that the inmates have increased
from four hundred and fifty, five
years ago, ogseven hundred. The
hospital is full, and at present fifty
five confined in the jails. The ex-
penses have increased from $50, 900
in 1879 to $4,000 in 1884. So it is
with the deaf, dumb and blind asylum
and other institutions, with the OK
ception named above. We must
nave more funds. The question is
where shall they come from? Ger
tainly not by passing exemption laws.
We learn from that able document,
the Governors message, the astound-
ing fact that although our population
has increased more than two hundred
thousand in the last ten years, yet
the assessed personally of the State
has decreased several millions
Now if the live stock OF the farmers,
which is growing into value every
day, is to be exempted, we must ex-
empt the raw material and manufac-
tured goods of the mechanic and
manufacturer, because the constitu-
ton says taxation shall be equal and
uniform. The amount of raw ma
terial and manufactured goods in the
State being much greater than the
live stock under one year of age, the
farmer instead of being benefited, is
placed in much worse condition
(ever keeping in view that certain
amount of funds must be raised. }
There is only one way to do it, and
that is by increasing the rate of tax
alton. Now 1 see there is bill in
troduced in the house already, to
change the time of assessment from
first of January to first of March.
What effect would this have? Simply
enable the grazing sections of our
State to escape taxation: by the first
of March all the fat cattle would be
put into market. Now they amount
to a vast sum and most of them
are on hand on the first of January
and are, or ought to be assessed, so
if the time is changed this amount is
lost. 1 could enlarge indefinitely on
this part of the subject, but would
make my communication toe long.
We know the property is in the State.
The question is how shall we get it
properly assessed? I answer, let the
Legislature pass stringent law with
a heavy penalty attached compelling
the assessors to do their duty. A
house that would bring one hundred
dollars cash in the market is now as
sessed at from thirty to sixty dollars.
One farmer assesses his sheep at four
dollars, another at two. aud in some
portions of the State at one or one
fifty. This is not what the constitu-
ton requires when it says taxation
shall be equal and uniform. Now the
assessor sits in his office and waits
for the taxpayer to come and be as
sessed, or sends out blanks to be
filed up and returned. The assessor
does not see one-tenth of the prop
erty. An honest man gives in his
property honestly and at fair valu-
alton; others, q do not say they are
dishonesty but somehow hundred dol
lar horses are valued ut about forty.
Now compel the assessor (by proper
legislation) to see the property and
place fair cash value on it, and the
aggregate for taxation will be greatly
increased. If something of this sort
is not done. nearly the whole burden
will fall on the owners of real estate,
who already pay much more than
they should. l was about to conclude,
but there is one thing more I wish to
mention. Take the merchant: The
assessor calls and makes thcinquiry-
How much capital have You invested
in your business? The merchant re-
plies five thousand dollars, butt owe
four thousand. Well 1 will then as
sess you with one thousand dollars,
and goes his way, when at the same
time the merchant may have FIVE or
ten thousand dollars due him of which
no mention is made. The proper
way would be, tax the merchant and
manufacturer on all the capital he
has invested in his business, without
any reference to what he may owe,
for although landowner, or even a
rentor, may owe all his land is worth,
or the rcntor all his personality is
worth, yet no deduction is made, but
he must pay all the assessed value of
his land or personally as the case
may be. Now in reference to cx-
emption of live stock under one year
of age-say my personality amounts
to two thousand dollars at the present
rate of taxation (twenty cents on the
L., Ill