The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1885-01-16


That tho assessed value OF real estate
That The assscscd value oT ISL was. iis55l s.
Showing decrease in seven ycas
Gll62o 6S
A loss OF over 100000 in tho aggre-
gate value OF both kinds OF property in
seven years, and this too, while our popu-
lation was rapidly increasing, and OF con-
sequence adding largely to our wealth.
Tho fact vas, our personal property had
not lessened in value; the fault was in the
inefficient manner our assessment laws
were executed.
The provision Of the Constitution relat-
ing to taxation is clear, and proper laws
passed in pursuance thereof would meet
the Just requirements Of the Stata and not
be burdensome on any class. tits, "Taxa-
ton shall be equal and uniform through
out the State, and all property, both real
and personal, shall be taxed in proportion
to its value, to bc ascertained as directed
by law. No one species Of property, from
which q tax may be collected, shall be
taxed higher than other species OF proper
ty OF equal value; but property used for
educational, literary, scientific, religious
or charitable purposes; all cemeteries 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 Of 1868, in enacting the
first assessment law Of the State, violated
the provision OF the then existing Consti-
tuition (which is similar to the aboye) in
the section exempting certain property
from taxation by including therein other
property than that in the Constitution
mentioned The same error was commit
ted dbysuccessiye Legislatures passing upon
the. question down to and including the
Legislature of1SSl.
somuch Of the statute as authorized ex-
emptions OF property named in the Con.
stitution, was by my predecessor believed
to be unconstitutional and he in his mes
sage to the Legislature OF 1881, recom-
mended that "the law Of assessment
should be carefully revised and SO modi-
fed that II will conform strictly to the
mandate OF the Constitution, which re-
auires that taxation shall be equal and
Uniform throughout the State, and all
property, both real and personal, shall be
taxed in proportion to its value, to be as
certained as directed by law; that no one
species OF property from whicha tax may
be collected, shall be taxed higher than
any other species Of property Of equal
value, and that property only shall be re-
leased from taxation, tho exemption OF
which is authorized by the Constitution"
The Legislature Of 1881 not concurring
| in this recommendation, re-enacted the
statute with the unconstitutional exemp-
tions included therein. Z.
The Legislatures OF the State under the
previous Constitution, as well as underthe
present, having given Legislative construc-
ton TO the Constitution, which construc.
ton was acluiesced in by previous execu-
tiyes, no attempt was made to enforce tax
alton Of the exempted property not men,
toned in the Constitution, until after the
Supreme Court Of the State in the case Of
Miller, Auditor, and the Chesapeake e
Ohio Railroad company, had interpreted
that provision OF the Constitution deiin-
| ing the power Of the Legislature as TO such
exemptions, decided April %, 1889.
The Court commenting on the several
clauses Of the section of the Constitution
above quoted In their opinion held: "The
rule laii down is that .'all property both
real and personal shall be taxed and the
exception which proves the rule is' that
the Legislature may exempt from taxation
certain property therein enumerated, but
certainly would not have the authority to
exempt any other property even for a con
sileration. '.-'-.,,s
.The language Of the Constitution being
clear and FREQ from ambiguity, and the
words used, due regard being had to their
grammatical construction, embodying as
they do, definite meaning which involves
NO absurdlty and no contradiction be-
tween different parts Of the same instru-
ment, the meaning apparent on the face
OF the instrument Is the one which alone
we are at liberty to say was intended to be
conveyed, and we are not at liberty to
look beyond the instrument, itself.n
II Is true this decision was rendered in
n case OF exemption under another statute,
vet the power Of the Legislature to grant
such exemptions necessarily demanded
thst the Court should construe this arti-
Gle OF the Constitution, and such construc-
ton SO placed thereon must be applied to
all statutes containing exemptions not au-
thorized by the Constitution.
After this decision was rendered the
Auditor, In his report laid before the Leg
islature OF 1883, called attention To 1t, as
follows: "Theinjunction obtained by the
Chesapeake & Ohio Railor,l Company, re-
stfainfng the Auditor from proceeding 10
enforce the collection Of taxes assessed
upon the property OF the company. was
decided in favor of the State during the
Hast wear. . In the
decision rendered in this cause by the
Court OF Appeals, the court incidently
passed upon some oil the exemptions pro.
vided for in the general assessment law,
deem 1t proper to refer to this matter 50
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