Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1886-04-30
ANOTHER CRITICISM
OF tho Exemption Order of Governor
wilson.
To TIE Elit0r Of The RsgiSfsg.


wilson.
To tie Editor Of The RsgisisS:
WESTON, W. Va, April 26.-Gour cor
respondent seldom writes for a newspaper,
bit desires to express his unqualified ap-
proysl Of your position upon Governor
Wilson's order, and especially to commend
your editorial in tOdays issue upon that
subjec;
Like George B. Caldwell. your CORES.
popdent thinks there can be but one view
of the matter taken by lawyers. Aside
from the decisions OF our Supreme Court,
the act in question is plainly unconstltu'
uopsl. Our Constitution axempts nothing
whatever from taxation, but positively &C.
clsrss that all property both real and per
soDal shall Do taxed &c, and 1t ouly
authorizes the exemption by the lsw-msk-
ing power OF certain specific property
named in the Constitution. Now, Is It not
perfectly clear, that the exemption OF an
article not authorized by the Constitution
% be exempt, is in direct violation OF that
40, zion OF the Constitution which de-
cIs-es m. II all property both real and per
sonsI sbsu bs taxed Gcf suppose The
Cons,itur;on slloSrsd DO exemption what
ever, would not an act e<smpunK CERTAIN y
property be nanifestly uuconS'''u''onal !
Ia it not equally clear tEst On act eNsm
ing property nOt enumerated &C. authorized
10 De exempt By the Constitution, Is III
constitutional? 49,,
If there could be any possible
do,bt that when the people
declared through their constitution, that
al properly, both real and persoaalr shouId
bs taxed, etc that they meant all property
should be taxed except what was oy that
instrument allowed to be relieved tom tax
alton. That doubt would be removed by
the very fact thst the constitution specifics
what particular articles may be exempted
10 secfion 10 Of chapter p, Acts OF 1881,
ia az plsiuly unconstitutional ss shall ls
inconsisteut with shall not. The constitu-
lion saws: You ahsll The Legislature
saws: "You shall not, snd By Governor
Wilson's order the assessors sre told TO
follow the act, and ignore the constitution
But ifthere could De any question as 10
the cons,itutionslity of the act, the case 10
10 w. Va, to which you refer, clearly
oysrthroys the act. How it can be said
that this adjudication BY our highest judi
sisl tribunal has 10 reference 10 farmers
and manufacturer products, the writer
cannot conceive. The Court decided 40
that case that the act which exempted the
/ Che.speske / Ohio Railroad Company
rom taxation, was unconstitutional, null
~ void bscause the exemption was not
authorized by constitution, which Is ex
.ctly like the present constitution as to the
nstIer under discussion. Our Court ss5 IS
m that case: Tine rule laid down 10 tna,
al property, both real and personal shall
40 taxed, aud the exception which proves
The rule is that the Legislature might eX
srnt from taxation certain properly there
IN enumerated, but Gertsinly would mol
navs the authority 10 exempt Sny oihet
nroperty. even tor consideration.
" ia 10 be remembered that IN this case
onr Supreme Court was e1ns;rulng con
stitutionsl provision, and they have plain
sbown what it means by the language Just
onotsd And our Court we'll said IN III
Iams case in substance, that the meaning
IS This constitutional provision was PIai
non ina face. So it is elsi2ed that Gov
Jsckson was plainly right when, alter to''
decision had been pronounced, ne caiIes
he Auditors attention to u, aud construed
| :, m overthroH Sec. IS OF G1ap. ~, ACES
1881. Indeed it was bis duly to 90 70
and Auditor Miller instructed the Asses
.ors accordingly very properly:
| Ipdesd the writer goes further, anC
claims that the Governor, whose speclS
5ntv II ia TO see that the laws are tsilh
NILS executed" would have beeu iusnh 20
: :. ipstructinV the Auditor rs ne DID
~;,Soat ths decision OF our Supreme Court
4 bs believed the sct ta 90 unc2nst'ta'lonI
a Your correspondent thinks It u greS'I
70 Ia reCretted thst Gov, Wilson saw prop
=. 20 ;ssns the order which he did.
Our neple had begun 10 understand tina
al this aIsmor during the last csmPa,g
abou, Gov. Jsckson's assessment osugI
&c was the merest pSEpesi oaIderoasl
Thoughtful people had stoppsa &c cohs'G !
the beneficial results Of that order . II
leased the subjects OF taxation ana tnsr'
=, illuminated tbs percentage. IL n
onired many subjects TO bs ssSed "nlc
ss-s being unlswfully exempt and espec
= oIIv aid il place upon the rich msnpis .
tnrsr a fair proportion OF the burden Of u
4 Government, from which he bad oeea u :,
n instly exouerated. whilst he enjoyed .
NH benefits and protection of the Cover
On, Constitution is right. In the
e - srsst accumulated wealth and CT
Do2s,s powers, both Of which are frequent
r. improperly employed, Legislative su'n0
- n exempt, is extremely dangerous;