The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1885-02-25

your issue Of February 9Th Ex-Governor
Plerpont gives aplan for the Moderation
Of the taxpayers Of the State. 1t comes
in the shape of suggestion 70 the Leglsla-
ture 70 pass q law requiring all the wild or
unoccupled lands to be given a value per
acre for taxation equal to the average yalae
per acre Of all the seated" or occupied
and improved tracts in the same locality.
In ouantifyine the value 10 be reached
the iact that these lands are in state Of
nature Is to be disregarded. ~
To prepare the public and Legislative
mind for the proposed innovation oil the
long and well established rules for the
valuation OF these lands, and inyaslon-o
Inc rights OF q great number OF the own
ers OF real property in this State, the Gov
amor addnced number Of arguments
-whit h seem TO be to fallaclous to support
the important and sweeping change when
his plan proposes. ~ q.
TT us notice some OF his reasons Tor
tlis change. "These wild lands are as
valuable AS the seated lands in the coun::
ties and districts in which they are located
and should be taxed q the same PFlse.
Can It be possible that this true2 Il true
how can his assertion be demonstrated
We would long since have been glad 10
know this up here in Nicholas, and have
the evidence OF our senses along withthe
practical proof that il is so. We would be
Glad TO see these wild lands selling at the
same price per acre as the improved farms
and 80. called seated lands Of the county.
Some OF us In witnessing the private fale
Of az much as 10000 acres Of this wild
land at twenty TO fifty cents less on the
acre than the assessed valuation for many
wears. have had the misfortune to find the
converse OF the Governors proposition to
be true.
GOV. Pierpont surely cannot be serious
In the proposition that he makes. Ii he
has ever made an examination, ever so
casually, OF the land Of many OF the coun-
ne; OF this State, Ire certainly knows that
a large portion OF it is remote from rail-
roads, nayigabic, or even fog-doating,
streams OF water; that d part OF it is too
rough 10 cultivate; and that where these
disadvantages prevail such lands can only
have prospective, merely nomlnai
value. Such lands may be, IN TACT gem
orally are covered with primeval, lofty
forests, and underlaid with seams OF rich
est coal but what are these without COM
munication, without the means OF trans
portation, without highway over which
to market them?
Again he says: "This looks like rash
pronosition. Let us consider it. Ono
man has horse valued at 500, which
does not save him $40 year; another
man has horse OF like value,which saves
him $3.50 year. One man has $4,000 ct
lawful interest; another man has like
sum locked up in his safe, from which he
does not realize any interest. All these
items Of property are entered on the as
Sc ,sor's books, and taxed equally accord
ling to amounts without reference to their
use. Nobody claims that this is wrong"
This is certainly true. But what anal
ogy does the cases here cited bear to the
proposition to assess land ut 81 90 toSl5 90
that will only sell from so cents to 81 80
per acre? Ifthere is any at all, 1t is hard
to discover. When the assessor comes to
assess your horse he Is careful to, fix his
value at no greater sum than he will
bring in cash, 30 that You may not pay
taxes on a greater value than you may ac-
tually realize for him; and the same rule
holds good with nearly all personal prop
erty. II you have money, it either repre-
sents, or actually is, that much intrinsic
value; 80 he lists the money and goes his
way. Suppose, however, he finds on your
farm six months colt worth $50, and in
stead OF taxing him at that price he values
him al 500, because A, your neighbor, has
horse that will bring that price. What
would you think oft? You would charge
your assessor with unjust discrimination.
And yet this is tho very thing Gov. Pier
pont proposes. He wants 4 law that
would operate even more oppressiyely;
for the difference between the@Ealue
OF the colt and OF the horse, would be
small indeed compared TO taxing 1000
acres OF land worth 81 cash at 81 to SIS
per acre. He wants the Legislature To-
pass law providing for "a Commissioner
In each county where wild lands are held
| in tracts of6yer l 900 acres,n whose bust,
ness it shall 10 to ASCERTAIN the value per
acre OF all seated lands With their improve
mentsn SO . "and charge all the
wild lands in the county the same amount
per acre." The difference between this
plan and the action Of the assessor Is GER
tainly in favor Of the latter, for YOU don't
have to wait as long for the $50 colt to
grow into the 500 horse as you do for the
81 land to increase in value to 81 or SIS
per acre, improve It as rapidly as you may.
The question OF use is wholly outside OF
the requirements OF the Law. To find the
present cash value Of your property must
be the actuating motive by which the
officers of assessment are to be governed.
And further. 1.-THE proposed mode Of
taxation would produce more revenue
than will be derived from all heexempted
articles now under our present law. This
10 fact; but could II be collected without
amending our State constitution I? / think
not. And Is the fact that 1t. would pro-
duce more revenue than all the exempted
articles under our present law conclusive
evidence OF the wisdom and Justice OF the
measure? Surely not. Let US estimate
as nearly as we can tile effect the execu.
ton OF this measure would have in Mich
olas county. We find 44o;50S acres en-
tered on our handbook for 1884, valued at
1851 ,656 II, leaving town lots out Of the
question, being at the average value OF
over 81 IS! per acre. About one.eighth
to one-tenth Of this-say one.eighth-55,-
074 acres, Is seated or occupied, sustaining
population Of over 1928. Take this
55,074 from 4i0,593 and we have $3.50
acres Of wild lands, which we will say are
valued at s. per acre, but 1t will notfeach
that average. Take the wild lands at 81
per acre from from S09l ,858 II the value
OF all, and we have $3.50, 1877 II, tho total
value OF our occupied lands, which, being
divided, gives the average assessed value