Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1886-05-18

lsture Of 1853 and also of 1885 70 repeal
these exemptions ] believe that the Con-
stitutiou as interpreted by the Supreme
Court is as il should be. Equality Is
equity IN matters Of taxation as we'll as in
other matters, consequently voted against
auy amendment OF the Constitution pro-
vidipg for exemptiDg any classes Of proper
ty from taxation. believe, however, that
the law as it stood before the session OF
1885, providing that taxes should be levied
as of the lst day of January in each year
was unfair and unjust to the farming in
terest, because they could not dispose of
their crops and realize out Of their cattle
the results of the prior seasons crops and
labor By the Let Of January, and my col
league, Senator Flournoy, and myself,
after the defeat of the bill reported by the
Finance Committee of the Senate, towards
the close of the session, prepared
the bill which finally passed both houses
became law, changing the date of the
assessment to April lst, and making other
provisions of the law conform to that
change. Before this was done had re-
ceivsd petition signed largely BY the most
substantial farmers OF my county, asking
that this change in the date of the
assessment should be made, and say
ing that this would be q satisfactory
solution OF the vexsd assessment question,
30 far as the farmers Of the State were con,
cerned. / had found before went to at.
tend the session of 1885, that the general
sentiment among the farmers OF my dis
trict land it is mostly agricultursD was that
If the date was changed 10 April l, and all
classes of property were put on the assess
ment books and made 10 bear the proper
proportion of the burden Of taxation, it
would be satisfactory. And / have found
that this is still the feeling prevailing IN
this section of the State, and since the
change was made there has been a very
general acceptance of the situation.
| | think, therefore that il is TO be regret
ted that Governor Wilson felt it to be his
duty to reverse the instructions under
which The Assessors have been acting for
several years and order them to leave oil
the books the considerable amount oil
property that had been put on under those
instructions. But can see very we'll how
men may honestly differ ss to what ia the
duty OF the Executive in this matter.
think that the decision of the Court of APP
peals in the c. & o railroad case was a
sufficient warrant to Justify Governor Jack
son in issuing his supplemental assessment
order, and think it ia unfortunate that
Governor Wilson has reversed it. But
Governor Wilson is just as much bound to
act according to his honest convictions IN
lis matter as Governor Jackson was and
if he believes it ia his duty to enforce this
statute as it stands until it is repealed OF
until it is specifically declared unconstitu'
tiopsl by the Courts, he ought to do so
without regard to whether 1t is good policy
or not. Ibelieve in a public officer doing
his duty as he sees aud understands it, and
letting the consequences take care OF them
selves.
It's true that the Senate, both in 1889
and 1885 voted against repeating this ex
emption, but in 1888 those who voted fl
the repeal were the largest farmers in the
Senate and mostly others representing sgri
cultural districts. In 1885 all the Demo
Gratis except four voted for the repeal whilst
sll the Republicans voted against it, Gs
hey did also in 1888. But in 1885 the
Republicans all voted to amend The Consti
tuition so as to authorize the Legislature tc
make these exem ptions, thus virtually con
Tossing that they believed tina
the Legislature has not ths
power now. and yet they refused to repes
the law which they thus virtually confessed
was unconstitutional l do not think tbt
matter will aft ,2t the Democratic party il
the State Gov. Wilson's order is not more
unpopular than Gov: Jacksou's was wher
issued, and yet the people survived the la
ter.
Respectfully
GEO E PRICE.