Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1886-04-23
Ex-GOv. Jackson's Famous As
sessmsnt Order Kicked Into
Smithsrens.
He Declares that Assessors Must
Follow tbs Instructions Con-
tained in Section 43 of
Chapter 29 of the
Code.
Assessors Ca, Now Go to Work
aod Exempt Personal Prop
erty and Manufactured
Products of YOrs.
Special 10 the RsCiJior.

CHARLESTON, W. Va, April y While
the Board OF Public Works was in session
Yesterday, the Auditor mentioned that he
had received letters Of inquiry from various
assessors asking whether the exemption
clauses contained in section ,l3 Of chapter
29 Of the code should be respected in the as
sessment Of personal property. 1t was
declared to be the judgment OF the mem
bers Of the Board then present as executive
officers Of the State; that section 43 Of
of chapter 29 Of the Code ia 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 proposition TO repeal snii
section, see Senate Journal 1885 page 3ij
and that until the section in question shall
be repealed or amended by the Legislature
or declared unconstitutional by the Cour 8
it should be respected and enforced.
NOTE fRoM THE GOVERNOR.
To day the Governor addressed the Aud
tor the following note on the subjecr:
STATE or WEST VIRGINIA Executive
DEPARTMENT,
CHARLESTON, W. Va. April Y.
% Hon, r T. DuGy, Auditor:
DEAR SIR:-Having read the commun,'
cations to you from various assessors, asl'
ing instructions concerning the exemptions
provided for in section 43, chapter 29,
Code OF West Virginia, | conclude it to he
my duty to reqnest that you instruct all as
sessors that said exemption must be made
and said section enforced jast as it stsudp
N''Pt'''3"E {. W. w,Lsor.
Governor.
THg GOVERNOR INTERVIEWED.
Your correspondent called upan Cover
nor Wilson to-day and askei f1r bis reh-
SONS for instructing the Auditor to notify
Assessors to enforce Section i3 Of Chapter
20 Of the Code. and he expressed bimseli
as f,Iiows: "R5th the Constitutions Of
1863 and 1872 provide that-TaTation
shall be equal and quiforn throughout the
State, and all property, both real and per
sonsl shall be taxed in proportion
to it's value; 10 be ascertsined as
directed by law. In aseertaining
how property should be taxed in proper
ton TO Ia value, the legislature enacted
section 43, chapter 20, code 1868, exempt.
Ing from taxation for 9. single year certain
property therein NAMED. anl that section
witha1t ShAage has remained the law Of
this State to this day. Under agitst:oDs
and discussions ss to ,5s snnstitutionsIity
OF this section, Assessors, as they have tie
right to do, have asked Instructions from
the Executive Department
lam aware thai It Is claimed that our
Supreme Court has dete:mitei the statute
unconstitutional in tn, c1sucsry cause cf
the C. 4 o. Ry. Co. VS.. N ller, Aqdittr
Q9W. We, 4OS) aud The m ,pdsnus case
of Miller, Auditor vs. Buchanan, As
SCISSOR GA W. Va, 3G2) !
do not 30 updeisisnd either
OF these casa fos the plain reason amongst
others, that no tax payer claiming exemp-
ton under The prosi:ions Of said section
43, was before the court WheIhsr the
principles declared in the c & o. railway
case may lead to the conclusion that said
section 43 is uuconsli utionsl and void, |
an not prepared 70 ssJ, bat certainly the
questions ssisioz out OF tie railway char
Ter aid said section IS. are Altogether dif'
ierent. The charter provides that no taxa
ton upon the property ofthe said company
shall be imposed BY the Stats until the
profits OF said company sbail amount to
! 10 ber csat on the capital OF said company
thereby exempt;ng its property from taxa
tiou for sn ipdefnits period, and
practically declaring that il shoah not b
liable to tsz4tioa st slL Said Section 4;
exempts simply certain products OF th'
next pltCtOlbB ycot eoA Aseo9 'NSo
liable 10 taxation the next succeeding year
la definite and fixed time There ar
many other differences familiar 10 all VII
hsys considered this subject In the cas-
Of Miller, Auditor, W. Bnchsnsa Assessor
the court on page 3s4 eIpressl
declares that: I'VE will not, therefore
, in this case decide the constitutions
Question raised. In the retnrn We hav
seen that the respondent as Assessor q
Brooke county has no interest 10 j: End ii
parties directly interested, tovii: The ts'
payers OF Brooke county are not before th
Court. Il will be time enough to decid
upon the coustitutionahiy Of that sectic
l. AZ uhsn the proper parties are before u
Court for that pnrpose After these deci
ions Of our highest Judicial tribunal. ar
l. after all the public controversies elicitiI
diferen. and conflicting opinions from =