Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1885-04-03

| Legislature can exercise ID tpis, tnaI 10
must pass laws as rules to govern the
values of property, In ascertaining the value
| of al things called property, wherever
| found in the State, Bat again; taxation
shall be equal aad uniform through,
out the State, Can any one tell
how how taxation can be equal
and uniform throughout the State on all
property, both real and personal, when part
is taxed and other part is exonerated from
taxes ~altogetherf I think not. There is
sill another clause Of the Constitution In
this connection, it is this: No one species
of property from which q tax may be col
lected shall be taxed, higher than ANY other
species Of property of equal value; but ed
ucational, religious and public property, &c,
may By law be exempted from taxation. A
few persons have thought they saw, IN the
words in this clause from which q tax may
be collected" authority BY which to
authorize the Legislature to exempt some
body's properly from taxation, But q very
casual reading Of this clause, taken IN con-
lection with the clause authorizing certain
exemptions by the Legislature will at once
suggest that these words were placed there
in anticipation that the Legislature would
exercise It's authority 10 exempt part or all
the property it was authorized to
exempt By the express terms OF
The Constitution. Had the clause
which authorized the Legislature to make
certain exemptions not been inserted IN the
Constitution there would have been no place
for the words from which q tax may be
collected" They would have been mean
ipgless words, because it was already pro
vided without any qualifying words, that
all property, both real ami personal, shall
be taxed in proportion TO It's value. Win
out the ~exempting clause in the Constlta
ton the clause under consideration would
have read, NO one species OF property
shall be taxed higher han any other
species of property Of equal value,
leaving out the qualifying words.
from which a tax may be collected;
But this clause has a much higher office IN
the Constitution than simply to contain the
qualifying words, from which q tax may De
collected 1t was well understood by n
trainers of the Constitution that there were
many different kinds of property in the STATE,
(the word species" means kinds or sort'l
the provisions to be made BY the Legislature
for the valuation of which must be varied to
SUIT the different species or kinds Of prop
erty. A franchise is property, and may be
taxed on its income, or by imposing a sps-
ci6c tax. The owner Of a ferry owns the
franchise and also the property in his boat,
and may be taxed on both together or each
separately. a railroad and its rolling stock
is valued by still a different rule. The mer-
chant by another, and the vendor OF spirits
BY still another rule of valuation, and so
with the farmer, the manufacturer, etc.
This clause of the constitution then, which
with the qualifying words left QUIT says;
NO one species of property shall be taxed
higher than any other species
of property OF equal value,
saws to the Legislature, When yon COM 10
direct by law how the valuing o.icer shall
ascertain the value of the many different
kinds OF property, you must direct the valua-
tion of each kind Of property in such
way that, no one species Of
property shall bear a heavier
burden of taxation than any
other species Of property of equal value.
Ills is the chief Office of that clause
III IQ6 NOuSlllullOu W SCSnAC NuAAOANNy I"
the valuation Of property.
Now, Mr. President, | have endeavored to
slow that under our constitution we are
bound TO pass laws which will secure the
listing for taxation everything in the State
usually regarded and known as property;
that all such property shall pay taxes in
proportion 10 its value, and that it is our
duty made so by the Constitution, to pro-
vide proper Avs to secure that end. l have
alsoin nv feeble way attempted to show,
that our Constitution establishes the true
principle OF taxation, and that any change
from the principle established by 1t, would
be unfair to all the taxpayers; that equal
and uniform taxation cannot be secured IN
any other way.
No ore, | think, can successfully deny
that all exemptions, not only tend to class
legislation, but that exemption laws are ab.
solute class legislation. 1t is also beyond
contradiction that if one class OF property
be exempted from taxation, the resi-.
due of property which is taxed
must paw an additional tax in consequence
of the exemption gifts neighboring property
This principle is too selt-eyident to need
elaboration. But one word on that subject.
Suppose we should pass q law declaring
that certain property might be exempted
from taxation OF the condition that the
owner should agree that he would not ask
the protection of the government of such
property. All would readily see that it was
better to contribute his proportion Of taxes
than to leave his property exposed to the
depredations of the thief and robber without
the protection OF the law. 1t is simply
amazing how the idea of exemptions ever
crept into the minds Of the people, partlcu-
larry in q free government like ours. Yet,
it is well known by us, that many intelligent
people in our State think they see reasons
why some exemptions should be made. The
iGea, and, indeed, | may say the practice, OF
ex, mpting the property Of part Of the peo-
| ple. whilethe property ownedby others vas lett
| TOT ay all the cost Of the government which
protects the exempted property as well as
| the property taxed could have had no other
origin than that Of 8 selfish purpose to re-
lieve one class OF the burden Of helping pro.
tect their own property and place that bur
| den on the shoulders of others, and that
class was most probably the rich who placed
the burden of taxation on the poor and
helpless. But l do not propose to carry
this subject any further. Now have shown
you from the statistics almost to a msthe.
NAUTICAL certainty that the agricultural class
paw at least two-thirds oethe taxes OF the
| State, and this is far more than their Just
proportion of the taxes needed. And from
a pretty thorough investigation Of the sub,
iect have no doubt that if such items of
property on which the agriculturists pay
taxes as are not separated from the same
class of property taxed to others, that the
agricultural class pays fully three tourths of