Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1886-04-26
THE sUPKEHE COURT AND ENEMP-
TIONS.

THE SUPREME OODhE AMI h-N E4aAA
TIONS.
In aIl discussions of Governor WILSON 3
order. the REGISTER shall endesvor to be
liberal and fair and shall not question the
motives of any man who may express con.
trary opinions. There are many good
Democrats in West Virginia who hold the
same views So Governor WILSON and the
REGIsrER's columns are open alike to the
expression of views from meu on both
sides of the question. But the REGIsTER,
from the facts before it, will continue 10
fairly and 6rmly express its views on what
it believes the right principle.
We notice that Governor WILSON lays
great stress upon the opinion that the de
cision Of the Supreme Court OF Appeals in
the Chesapeake and Ohio Railway case
does not apply to farmers and manufsc'
turers products. But in our opinion, Il the
decision can mean anything it can but ba
applicable to these cases also. We quote
the clause 10 the Constitution and then
give the opinion of the Supreme Court Of
Appeals, 50 that people ear see for them.
selves:
Section l. Article y of the Constitution
Of 1872 says:
Taxation shall be equal and uniform
throughout the State, and all property,
Doth real and personal, shall be taxed IN
propor,ion 70 its value TO be sscertained
as directed by Law No one species of
property, from which tax may be collect
ed, shall bs taxed higher than any other
spscies OF property of equal value but
property used tor educational, literary, sci.
enri6c, religious or charitable purposes; sll
cemeteries and public property, may, By
law, be exempted from taxation. The
L. gislature shall have power to tax, by
uniform and equal laws, all privileges and
franchises Of persons and corporations.
Upon the above clause the Supreme
Court gave this opinion in the Chesapeake
and Ohio railway case:
The secricn of the Constitution We
have been considering, declares FRS, that
taxation shall be equal aud uLitorh
throu ghout the State This ia very strong
language, and, 10 say the least OF it, would
prevent inequality and want OF uniformity
in taxing the subjects which the LegisiS-
ture might declare should be taxed. Bot
the second c!suse, and all property, both
real and personal, shall be taxed, certainly
shows that il was the intent OF the trainers
OF the Constitution 10 declare in most ex-
ulicit terms that al property in the State
should bear its equal share Of the burdens
Of the Government, and that there should
D. no property exempt from taxstion, IN.
less II Mas specially excepted in the Con
s,itution itself The rule laid
down is that al property, both real and
usrsonsl shall be taxed, and the exception
which proves the rule, is that the Legisla-
turs might exempt from taxation certain
property therein exaggerated, but certainly
would not have the authority to exempt
any other property, even for consi6ers-
ton. Vol NIX W. Va Reports, page
4OS.
Or, summing up the matter in a syllOg.
ism, We have:
The Legislature may exempt from
taxation certain property" enumerated in
the constitution, but certainly would not
have the authority to exempt any other
property"
TIE constitution enumerates these
alone: Property used for educational,
literary, scientific, religious or charitable
purposes; all cemeteries and public prop
erty."
Therefore only the property above snum
Grated can be exempted BY the LegislA-
ture.
If this decision does not apply to manu-
factursrs' and farmers products We don't
see what decision could apply to them.
II We regard the decision in any otherWsY
then the Supreme Court must render
special decision upon every species Of
property under dispute. There must
be q special deeision Of the Court !
to settle the question as
10 whether ten penny nails |
shall be taxed, there must be another deci
sion in regard to twenty pennies there
must be special decision to settle the
question as to whether oats shall be taxed,
another to decide upon corn, another upon
wheat, and 90 on almost I'D in6nitum. Car.
ryiDg out this principle. We could have liz.
lie Law, logic, or any kind Of science.
Governor WILSON says: The LsgiSla-