Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1886-05-07

proceeds 20 QecIare the last CLAUSE VI eeS
lion of an Act of 1866 unconstitutionsI
because it did exempt this property from
taxation, no warrant being found for 1t IN
the Constitution. Nov what was the real
point at issue in that suit2 Was it not IN
q uu,shell2 Can the legislature exempt
: ana species of property from taxation lot
b embraced in the list Of subjects OF taxation
z over which the Constitution gave the dis
; c~retiopary power of taxation or exemp-
ton? If so, has not the question been
. clearly settled by the court2 Certs'nly
it cannot be seriously contended that
the nature of the property taxed or ex-
a emoted enters into the question. The
only material question is, does the Consti-
tuition give you the power 10. or lnhloit
YOU from exemptiDg it? II this were not
40, the owner of lot of calves might re-
fuse 10 pay tax on them because the court
had not expressly said cGlreS can not be
exempted By esson OF this constitutional
proyision. He would take his case q pand
the Court would declare, you must pay on
YOUR calves. But then the assessor would
assess, and sheriff attempt to collect the
assessment on q lot Of sheep, and the
ow Ter would refuse to pay because the
court had never said you must pay on
sheer, il only said calves. And 30 on unul
the court had passed SeriatinI on every
article not mentioned in the Constitution,
but embraced as exempt in this Add sec
rion Of chap. 23, Code Of 1868, as amend
ed. The aosurdity of this is at once made
apparent. :. 1885,,
| a. " N...k kna yI.Agf Han1dad Tho |
question arising under this very Identical
r. ction Is. In the case of State ex rec
Miller, Auditor, vs. Buchanan, Assessor.
Re ported in oath West Va. Reports, al
though the main question was whether the
Auditor ) orders to Assessors we're binding
or not, the Court says: "If it msnltes,ly
appeared to the Court that the articles
enumerated 10 the alternative writ were
under the law exempt from taxation land
those articles were the ones now sought to
be exempted by the GOVERNOR the Court
would decline to issue the writ
because the Court would not be willing to
involve the citizens in expensive litigation
growing out OF The imposition Of a clearly
Illegal tax" And the language Of the
Court in delivering their opinions in the
cases quoted is much stronger than the
,yllabus which have alone quoted. Can we
doubt what their opinion wasf Again, In
this last case they sustained Governor I
jackson in his request to Auditor Miller 10 :
instruct his Assessors to list for taxation .
these very articles. :
But leaving the constitutionality OF the !
section to be determined by your readers !
for themselves, what are the consequent es !
in case it is 80 decided? | quote from +
Judge Cooley again: when a statute is 4
adiudged to be unconstitutional it is as ii 1
it had never been. Rights cannot be built I
up under it; contracts which depend upon /
it for their consideration are void; it con- 4
stitutes a protection to no one who has act. q
ed under il, and no one a be punished =
for having refused obedience 10 it before !
the decision was rendered. See the help !
it puts the people in in case it Is .
so decided, which | am satisfied it would a
be, if i. has not already been. l
But to the second point, the impolicy .
of the Auditor scceaing to the requests, l a
am convinced that trouble, dissatisfaction, :
Irrigation, complications and injury TO the /
material prosperity OF the State wonld be /
the result. According to the statistics the q
State is in a more prosperous condition r
financially, thsn ever before, notw .thstand- (
Ing the drou.h of the fall Of 1884 and the +
protracted and severe winter :
following, and the consequent dis !
tress of man and beast. The !
schools have increased in number and eff 4
cheney. improvements have been made :
and the public debt reduced. All this has /
been due TO the fact that that mass 81 =
property hitherto escaping taxation has /
oeen put upon the assessors books and 10
paving lis Just share of the public burden
The momentary excitement and dssatis
faction created by the practical repeal OF O
this section under the administration OF =
Governor Jackson, four years ago, has sub .
sided. All Glasses acquiesce in tho legality q
and ~expedipncy OF its requirements. Re q
vivify.it. Exempt this property. A sus, =
picion of wrong. A sense of injury takes =
hold on the public mind. If wrong now, :
why not four years ago. If wrong, pay US !
back the funds illegally collected for four {
years, g.. Then the reduction in revenue :
uhish must necessarily follow Almost {
three million dollars Of personality
will be taken from the list
of Ieeitima ate subjects of taxation. As a I
result u corresponding decrease in revenue, y
resulting il the Gripping OF our schools .
and the completion OF ogr State Capitol, en- :
lsr1ement of our Hospital for the insane, =
Ius,itutioa 70. the Deaf, Dumb and BIND, :
nv an enormous increase Of the rate OF I
',.o, ., tho taw tuhiacts OF taxation r
Ioft from VII ca TO raise the funds neces
ssry TO properly administer the affairs OF =;
The government. Taking a legal and IN :
biased view of the whole subject, am :
toTc.d TO the conclusion that the Governor
honestly, l have no DOUBT, has Tsae a +
mistake, and his request should not DE-
acceded TO and this property exempted
from taxation. Yours truly, l.,
J NJ. PENNYBACEER. :
r-Ir.- VI Va Nav 1876 :