Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1886-04-27
A HighIy Important Order.
.Gov. Wilson I,.structs auditor Duty
En- Coz. jackson s Famous as
sessmeat Orde,. Kicked Into
iSmithereens.
rsuecia1 to the wheeling Register

Especial to the Wheeling ReglsterI
CHARLESTON w. VA, April 22.-While the
Board of Public Workswas in session yesterday,
the Auditor mentioned that he had received let
tiers of inquiry from various assessors asking
| whether the exemption clauses contained in
section 40 of chapter % of the code, should be
respected in the assessment of personal prop
erty. II was declared TO be the Judgment of
the members of the Board then present as ex-
ecutiye officers of the State; that section 43 of
chapter 90 of the Code is the law of the State |:
that this Judgment is confirmed by the record
of the action of the Senate of West Virginia in
defeating by vote OF eighteen to six u propo-
sition torepeal said section. tsee Senate journal
1885. page 345] and that until the section in
question shall be repealed or amended by the
Legislature or declared unconstitutional by the
Courts it should be respected and enforced
To-day the Governor addressed the Auditor
the following note on the subject:
STATE OF WEST VIRGINIA. EXECUT1vE)
DEPARTMENT.
CHARLESTON. W. Va. April %.
To Hon. p. +. Duffy. Auditor:
DEAR SR:-Having read the communica-
tions to you from various assessors. asking m,
structions concerning the exemptions provided
for in section 43. chapter %. Code of West
Virginia. conclude 1t to be my duty to request
that you instruct all assessors that said eSemp-
ton must. be made and said section enforced
Just as it stands. Respectfully,
E. W. WILSON. Governor.
Your correspondent called upon Governor
Wilson to-day and asked for his reasons for
| instructing the Auditor to notify Assessors to
enforce Section 43 of Chapter 90 of the Code,
and he expressed himself as follows: Both the
| Constitutions of 1868 and 1872 provide that
| Taxation shall be equal and uniform through
out the State. and all property. both real and
personal, shall be taxed in proportion to its
value; to be ascertained as directed by law
In ascertaining how property should be taxed
| in proportion to its value. the legislature en-
acted section 43. chapter 80. code 1868, exempt
ing from taxation for single year certain
property therein named and that section with
out change has remained tue law of this State
to this day. Under agitations and discussions
as to the constitutionality of this section. AS
SCISSORS as they have the right to do, have asked
instructions from the Executive Department.
l am aware that it is claimed that our SUI
preme Court has determined the statute uncon-
stitutional in the chanccry cause of the Z. d
o: Ry. Co. vs. Miller, Auditor. (19 w. Va, 40S)
and the mandamus case of Miller. Auditor. VS..
| Buchanan. Assessor. GA W. Va. 362). do
not so understand either of these cases. for the
plain reason amongst others, that no taxpayer
claiming exemption under the provisions OF
| said section 43. was before the court. Whether
| the principles declaredin the G. u .. railway
| case may lead to the conclusion that said Sec
ton ~ is unconstitutional and void, am not
prepared to say, but, certainly the questions
| arising out of the railway chartcrand said Sec
| ton 43, are altogether differenS: The charter
provides that no taxation upon the property OF
| the said company shall be iinpOscdby the State
until the profits of said company shall amount
| to 20 per cent. on the capital of saidcompany.
| thereby cXemptlng Its property from taSlIlOn
| for an indefinite period and practically dcclar-
ing that it should not be liable to taxation at
all. Said Section 43 c1cmpts simply certain
products of the next preceding year and makes
| them liable to taxation the next succeeding
year. a definite and fixed time. There arc
many other differences familiar to all who have
considered this subject. In the case of Miller,
Auditor. VS.. Buchanan Assessor. the court on
page 3S4 expressly declares that: We will not
therefore, in this case decide the constitutional
question raised. In the return we have seen
that the respondent as Assessor of Brooke
county has no interest in it and the parties di-
rcctly interested, to-wit: The taxpayers of
Brooke county are not before the Court. 1t
will be time enough to decide upon the consti-
nationality of that section AZ when the proper
parties are before the Court for that purpose
After these decisions of our highest judicial
tribunal, and after all the public controversies
eliciting different and conflicting opinions from
the ablest legal mind of the State concerning
the constitutiorality of the Statute. the Legis-
laturc in 1855. not only failed to repeal or
| modify the statute. but when an amendment
was offered in the Senate for that purpose. it
| was defeated by the decisive vote of is to six
[senatc journal 1885, page 345l, so that this
statute remains as the latest expression of tho
Legislatures will and judgment, and it is en-
titled to the highest respect from tho Execute re
Department. l can readily understand that if
| one department of the Government attempts an
enroachmcnt upon the constitutional powers
| and duties of another. it is the imperative duty
\ of that other TO assume the responsibility and
|
equality of a coordinate department and our
! form of government itself he maintained. but
| that an Executive should not only interpret all
the various statutes for the administration of
public affairs. but should also proceed to de-
| termine in every case. Whether the Legislature
| has transcribed its constitutional authority in
| the enactment of statutes. is doctrine that
would destroy respect and continually invite
conflict between the coordinate departments.
and such doctrine do not and cannot enter
! tain. To declare n statute unconstitutional is
so serious n matter that under the well cstah
| lishcd legal rule the courts even refuse to do
so if reasonable doubt exists. Much stronger
does this rule apply tn a mere executive in the
! ordinary transaction of governmental business
Without expressing any opinion upon consti-
nationality of this statute I have no difficulty
in arriving at a conclusion from an executive
stand point. and that is: To see that the law
be executed just as the Legislature made it.
unless by judicial determination it be otherwise
directed"
From RiDOn.