Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-01-16
the GOVERNORS MESSAGE.
[ Continued from FIRST Page. ]

be equal and uniform throughout thu State,
and all property, both real and personal,
shall be taxed in proportion TO its value, to
be sscertained as directed by law. No one
species Of property, from which tax may be
collected shall be taxed higher than other
species of property ofequsl value; but prop.
erty used tor educational, literary, scientific,
religious or charitable purposes; all ceme-
teries' and public property may, by law, be
exempted from taxation. The Legislature
shall have power to tax by uniform and
equal laws all privileges and franchises Of
persons and corporations"
The Legislature in 1868, in enacting the
first assessment law of the State, violated
the provision of the then existing Constitu-
ton which is similar 10 the above) in the
section exempting certain property from
taxation BY including therein other property
than that in the Constitution mentioned.
The same error was committed oy success
i've Legislatures passing upon the question
down to and including the Legislature Of
1851.
So much of the statute as authorized ex-
emptions OF property not named In the Con-
stituhon, was By my predecessor believed to
be unconstitutional, and he in his message
to the Legislature of 1881, recommended
that the law of assessment should be care
fully revised and so modified that it will
conform strictly to the mandate fthe Con-
stitution, which requires that taxation shall
be equal and uniform throughout the State,
and al property, both real and persona,
shall be taxed in proportion to its value,
to be ascertained IS directed by law;
that no one species Of property
from which q tax may be collected, shall
be taxed higher than any other species o.
property OF equal value, and that such
property only shall be released from taxa
ton, the exemption of which is authorized
BY the Constitution
The Legislature Of 1881 not concurring
in this recommendation, re-enacted the
statute with the unconstitutional exemption
included therein.
The Legislatures of the State under the
preyious Constitution, as well as under the
present, having given legislative coustruc'
tion to the Constitution, which construction
was seqmesced in BY previous executives,
no attempt was made to enforce taxation OF
the exempted property not mentioned in
the Constitution until after the Supreme
Court of the State in the case of Miller,
Auditor, and the Chesapeake and Ohio Rail
road Company, had interpreted that proVi'
sion of the Constitution defining the power
of the Legislature as to such exemptions,de,
eided April p, 1922.
The Court commenting on the several
clauses of the section Of the Constitution
above quoted in their opinion held: The
rule laid down is that all property both real
and personal shall be taxed and the exeeP.
ton which proves the rule is that the Leg
islature may exempt from taxation certain
property therein enumerated, but certainly
would not have the authority to exempt any
other property even for consideration.
The language Of the Constitution b ing
clear and free from ambiguity, and the
words used, due regard being had to their
grammatical construction. embodying, as
9hev do. a definite meaning which involves
no absurdity and no contradiction between
different parts of the same instrument, the
meaning apparent on the face of the instru
.ment is the one which alone we are at hber
~ 10 say was intended to be conveyed, and
We are not at liberty to look beyond the in
strument itself.
II Is true this decision was rendered IN
case of exemption under another statute
vet the power Of the Legislature to grant
sncb exemptions necessarily demanded ths
the Court should construe this article OF the
Constitution, and such construction SC
placed thereon must be applied to all stat
utes containing exemptions not authorized
by the Constitution.
After this decision was rendered the An
ditor, in his report laid before the Legisla
ture of 1888, called attention to it as follows
SsTbe Injunction obtained BY the Chesapssk'
and. Ohio Railroad Company, restraining
| The Auditor from proceeding to enforce the
collection of taxes assessed upon the prop
srtv of the company, was decided IN tayo
Of the State by the Supreme Court OF Ap
neals Of this State during the last year
4 In the decision rendered IN TN
cause BY the Court of Appeals the Court In
cidentaily passed upon some OF the eG
smnt,ons provided for in the general asses:
ment law. deem it proper to refer to tn
matter 80 that such legislation may De ma
AZ will be necessary to conform the asses
msnt law to the decisioa OF the Court
A hin was introduced at that session
amending the law. IS suggested BY tn
Auditor, but failed TO pass.
Aftsr the adjournment Of the Legislature
believing il my duty and in obedience
49, mandate of the Constitution 70 tax
80 that the laws be faithfully executed
Ereouested the Auditor to instruct the q
sesSors Of the State to disregard 50 much
he ststute as exempted property not enun
Grated in the Constitution.
/ This request the Auditor complied Hitf
A coDv of the letter and Of the Auditor s II
1trnetons are submitted herewith.
The. instructions Of the Auditor wer
manifessly right They were In harmon
w;th both the spirit and letter Of the Cons'
,nt;on ID interpreted BY the Court, and WEI
= tbs interest of the taxpayer who va
Trsctlv interested that exemptions snoul
oot ha Granted to favored classes OF einzen
IA r,snSate Of the Constitution u I'M
..~at;on shall be equal and UNIFORM, an
IN cvorerty shall be taxed in proportion
r. 1aine. ANY exemption an favor OF
LAS places the burthen upon the residue
tax-uayers not entitled to exemption, ~
rsn9srs The burthen unequal These g
! sD,rt;ons were not in the interest OF
. S,odr tax-nayer, who was assessed upon
= rosEessed. but were in the interest OF =
3 csnssaTst who of al others, was the oets
I shIe 10 bear the burthen. If pleperty
All was taxed in proportion TO its vtsSe, Y
S--.sk--, ,,nnId he euuAl and. those
were able paying their just proportion. {