Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-03-19

which have been enumerated Is odious,
there is another that is not less 80, which Is
that there is no satisfactory provision made
for an appeal from an assessment OF person
al properly.
Taking into consideration the factc that
Mr. Mason Was here during the whole OF the
session Of the legislature, and that ne spent
his hours Of ihe day and Of the night With
its members; that the salient provisions OF
Tie bill in question are in full harmony with
his written recommendations, n that Its
important features are copied yetoanu
from these recommendations; it does not
seem to strain language to say that the ma
iority of the committee seemed 10 be under
The lead Of Mr.. Mason" Neither does the
title "Mason's bilf' seem improper.
Mr.. Mason is mistaken in saying that l
was present at the meeting of the commit
tee when he argued in favor Of deducung
debts from credits. / WAS not there, but
was told afterwards by himself OF the meet
ing. and what bad occurred. As he ex'
planned to me, be argued to the committee
that while on principle, debts ought not to
be deducted from credits yet thai the PEG
ple of the State we're not educated up to
that point, and that consequently 1t would
be advisable 70 allow the deduction until
the meeting OF the next Legislature, whenit
might be Withdrawn.
Ii seems that the majority of the COM
mittee were so saturated through and through
With his taxation doctrines that they did not
take stock in the expedieney argument; nor
would those among them who had read his
various reports, editorials, interviews and
the other newspaper matter from his fertile
pen. remembering the page after page OF
attempt to show that debts ought not to be
allowed to Offset credits, be likely to allow
much weight to the expediency argument
even If they regarded 1t as sincerely urged.
II | looked at the subject from the stand
Point of q partisan, l would be glad to see
the bill in question, just as it came from the
hands of the committee, passed into q law
by a Democratic Legislature.
| do not believe the people OF the STATE
desire such a law, and Its passage would
probably place the party responsible for 1t
in q hopeless minority.
Professional politicians may think 1t
would be popular, but the common sense Of
the masses is against it and public opinion
will not sustain the theories upon which 1t
is based.
differ as widely as it is possible to do
from Mr.. Mason and the majority OF the
committee respecting, what ought to. be
the law on the subject. | think that the
r Il theory of our Constitution IS thai the
taxable values of the State must represent
or correspond with the actual wealth OF
The State. This result cannot be attained
except by deducting all debts rom all
property. This the Legislature has a per-
iect right TO enact under authority given 10
the first clause of the 10th section which
ordains that taxation shall be equal. Inns
means according TO Worcester, that 1t shall
he equitable, Just, fair" 1t means accord
Ing to Keats, that it shall he ON a par with,
even, Just.
1t means, according to Webster, that 1t
shall be dictated or characterized by tar
ness, just, equitable.
Let il be carefully noted that the clause
of the Constitution which says that taxa
lion shall be equal and uniform does not
necessarily mean that all property shall be
taxed equally and uniformly.
The Legislature has the further power to
fix the taxable value of all property, both
real and personal, so that there is ample
authority TO make taxation Just n fair:
Now, to tax q man on more thar he IS
worth is not just, not fair, not equitable,
The attempt to do it will never prosper,
and any party which has the hardihood to
enact laws upon the principles which under
lie Senate Bill No. ll9 will surely suffer
r-nr;sbment JOSEPH BELL.