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

10 ~ EtAAa0F " NC AAFgSaV
While we DO not question the patriotism,
integrity and honesty OF purpose OF his
Exsellency in requesting the Auditor to
order the assessors TO exempt from listing
Tor taxation the personal property SO ex
smpted BY section ~, of chapter 20 OF the
Code Of 1868, "a amended and reenacted
by section -, chapter IL, 'Acjs OF 1881,
which does not materially alter the sec
riop, we are constrained to differ with him,
and assert that q compliance with the re-
uuest by the Auditor would render his act
n so doing unconstitutional, usurpiug and
,mpOhtic.
FIrs,-Is the said 43d section, chapter
%, Code OF 1868 as amended. constitution
Al? The Constitution OF 1863, IN article
:. section |, under the head Of taxstlon
and Finance, declares that "TGxatioo
hall be equal and uniform throughout the
State, and ALL prop5riy, both real and per-
SoRaL shall De taxed IL proportion TO lts
value. to be ascertained oy law. No ooe
.uecres of properly from which s tax may
oe collected, shall De taxed higher than
,ny other ayscies Of properly oil
quail value; out property used for educa'
.ariousl, literary, scientific. relIglous, or
charitable purposes, and public proper
y. NAV by law, be exempted from taxa
ion" And the Constitution OF 1872 re-
-uacted this clause, only adding the word
cemeteries" OF course every intelligent
cirizen knows that the Constitution Is the
supreme law Of the land, and that any en-
,ctmeut, OF the Legislature, edict or order
# m officer, c. what not, Is illegal,
,noprrsyiys and null Sud void If 1t con
dicts with the State Constitution. ARd q
lose strict, and answering observance
# its every provision Is the only saIe
ID wise course, in order TO perpetual
and ksec pure the Government. ms Is
40 because it is the deliberate n eni'e6i'
ned wish and Judgment Of the people
,dop,ed and promulgated by them IN their
,orsreiui capacity. It's provisions can
,niy be- nbrogated, repesled, or amended
~ having the proposed change or IePeaI
submitted Ia them for ratification or re
i-ction. Then we take il it this ~ Sec
Chspter 2g of the Code ss amended con
HjrtS with the Constitution It Is not laT
aud therefore imperative. -.
Nov what are the provisions OF tbs
Sscrion 432 After exempung oil TIE
property embraced in the constitutional eX
options, and various other proper s%uoJect'
n taxstious, Il provides for these other ex'
amntiops not to be found in the Constltu
tom. Agricultural productiors grown
,~ir.ctly from the soil, and the produces an
increase in number of live stock produced
subin the State during the year, prsc7d'
mo the lst day of January, and remaining
unsold on that day in the possession OF INT
ORIGINAL owner or his agent.
the product during the same tune OF
nina. salt wells, and oil wells within the
State. remaining unsold in the bands o.
he producer or his agent, on the lst cay
OF January. .,
incts Of mechanical skill and labor Pre-
ned in this State during the aame time,
md remaining uusold On the LIST day o.
January in the hands Of the producer Oh
his agent.
Now where is the warrsn ioS any 0ns OIL
these exemptions TO be fornd IN the ION
~s,itntion? Are they not al in direct con
Jjct with. and IN defiance OF said Consti
u,ion? Therefore we think We are asi'
IN asserting that said section Is urcoast'
p,ionsl and should no; be sttempiedio o.
| enforced By our State or county oIhcer''
will cite only one authority TO sustain 81
s-IE-eyideut q proposition rs that tue Con
.+i,ut;on il The paramount Law OF the land
| .Judge Cooley in his admirable WORK OF
| Constitutional Limitations, ssys: III
! ,beorv of our political system Is that tn'
| Inmate sovereignty is in the people, Ion
vbnm sprinss al legitimate authority. Is
Enc constitutions which they form they IL
alike their own hands sud the asnas Q
Ibsir agencies; and neither the officers .
he STATE. nor the whole people as an IS
,~reoats body. are at liberty TO take actio
n CpnosiIon TO the fundamental laws.
Bnt some advocate Of the Governor
~nosi,ion Az say that this particular que
non has never been directly passed upo
nv the courts, the sole p5Ses to copstrC
ths law, and therefore 1t IL vahd ana 0p
Live until pronounced otherwise. II
conld admit the premise / might be hour
Inv the conclusion. But cannot DO 5
Il ia true that the direct question ct "het
= ar a calf, piece of coal, stack Of hay
axe, raised, mined, grown, or made IN :
! STATE and on hand at the time specihed
n tbs Asf, could be taxed, has not been e
~nressiy decided BY the Supreme Co9
Bnt the meaning sad effect Of the consn'
,;onsI PROVISIONS / have quoted have De
ns.ssd upo by the Court aud ss'tl
S1ginsi the view Of the Governor !n I
l. cSse Of the Chesapeake and Ohio Railro
Gomnsuv vs.. ]. S Miller, Auditor, rspo
~ IN 18Th West Va. Reports. the Coz
Ssys. THE clear meaning Of Section l
y Ig,;els 8 of the Constitution
80 (sad therefore OF
1903, - Of Article 10.
= the Constitution Of lsr-, '"' ''sy acs
Y ,ical with the exception of the =
3 e,eries") is that all property, both real q
4 persoual. shall be taxed, except such
= he legislature may exempt under the
g cepsion contained in said section"
Again. by said section OF the Com
tuition the legislature was clearly inhibl