Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1892-09-13
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unfounded statements contained in the
Republican state platform is the charge
that the Democrats have increased the
average assessment for state purposes
IS this claim and contrast the records of
the two parties as to the rate of taxation
in this state. Excluding the state school
tax which has been the same, ten cents
on the 800 valuation, under every adj
ministradon from 1868 to the present
time, assert and the records viii show
that the rate of taxation for general pur-
porses since 1871 under Democratic adj
ministration has been nearly 90 per
cent. less than prior to that time under
Republican management of state affairs
The average annual rate of taxation for
all state purposes during the nine years
the Republicans were in power, was, in
GLIDING the state school tax, tllirty-six
and two-third cents on the 500 yaIua-
ton, or excluding the school tax,
twenty-six and two-third cents. The
average annual tax rate for twenty
years of Democratic admins since
1871, has been, including the state school
tax, thirty-two and one-haH cents ON the
800, or excluding the school tax,
Twenty-Five and one-half cents. It is
true that, as in the case of salaries, the
Republicans fixed an apparent rate of
only twenty cents for state purposes,
Oub III duu1LIOu Eu6y lSV16u a SISGla1 Tax,
usually called building tax, that aver
aged six and two third cents on the 500
per annum, making the average rate for
state purposes exclusive of the school
tax, twenty-si1 and two-third cents, as
against twenty-five and one-haf cents,
the average rate for twenty years under
Democratic administration. From 1853
to and including 1867, the Republican
rate of taxation, including special, build
ing taxes and the state school tax, was
forty cents on the $100 valuation. Thus
while the outlay for public buildings
was small and few of the public institu-
hons, now the pride of the state, then
existed, it required an enormous tax
rate to support ''wasteful and extraya-
CANT Republican administration which
neither collected closely and honestly,
nor practiced economy inpubhc expendi-
lures.
Giving Away the Peoples Money.
Why, my fellow citizens, from 1868 to
1871 Republican legislatures actually re-
leased to delinquent and defaulting
sheriffs and their sureties $43, 5S2. IS, be-
sides interest and damages, and also re-
leased ten sheriffs and sureties from I'M
ascertained amounts, estimated at not
less than $4,000 more. (See senate
evidence of this fragrant special legisla-
tion.) So patent was the personal
favoritism involved in these releases OF
delinquent and defaulting officials, and
SO unfair to the taxpayers, that gen
eral protest came up from the people
and the constitutional convention of
1872, a Democratic body, forever pro
hibited special legislation of this char
acter. So much for com parsion Of the
tax rate under Democratic and RepubG-
can administrations and the false claim
that we have increased the taxes of the
people, and have been s.wastefu1, ex-
travagant and incompetent
The Basis of Taxation.
But they say we have increased the
basis of taxation by repeated reassess-
ments, and that while protesting to be
the friends of the farmer, 1--WE have re-
peatedly increased for taxing purposes,
the lands of the farmer, thereby add
ing to the confessed inequality of his
burdens" VIII the Republican leaders
tell us how the farmer Is discriminat-
ed against under any reassessment of
the lands in this state? The fact is
there has been no reasseS3ment of real
estate in West Virginia which has not
benefited the farmer. Farm lands have
not increased in proportion to the in
crease in mineral and timber lands end
town property. All the revaluations we
have had have tended to equalize taxa
ton by increasing the assessed value of
town property, wild lands and minerals.
The revaluation of the present year
has increased the aggregate values
of our real estate about S26, 800, 600,
and yet the price per aero of farm
lands was in the aggregate reduced
from their previous valuation. The
farmers clamored for the last reassess-
ment of the lands of the state, and the
result proves that they are benefited by
it. Are we to understand that the Re-
publicans who assembled at Hunting ton,
ere opposed to a fair assessment of the
realty of the state, that they object to a
[aw Which transfers O portion q the
burden of taxation. from the farm
owners who have been bearing more
than their equitable share, to the own
ers of city realty and mineral and tim
Der lands, property that has been rapid
~ increasing in value and is owned
largely BY corporations and by persons
non-residentS of this state?
A Transparent Charge. ar
But, my fellow citizens, if one charge
in this Republican platform be more
transparent and false than another, it is
that we have I'made a large debt in
fragrant violation of the constitution of
the state, and used the funds set apart
Eacredly to the education of the children,
for other purposes" This is the lam
SItaSC VI GIC i1llLLOIIll, anu 1IlbSJ say
that in my Judgment no one with a
proper sense of political fairness, who is
familiar with the facts and record Of
each party upon the subject. world have
preferred such charge. The truth is,
that the present administration issper-
haps the first since the organization of
the state that has at all times found the
revenues sufficient to meet all currents
charges upon the treasury, that has had
Mt all tiInnG STIns dc. fNY1'h hand
During prior administrations. both
Democratic and Republican. it was fire.
quently necessary to borrow money
either from the banks or elsewhere to
meet casual or temporary deficits in the
treasury. But mark the difference be-
tween the parties.
How School Funds Were Handled.
AS it was and is the duty of the board
of the school fund to keep the irreduci-
bic school fund loaned out at interest,
both Democratic and Republican adj
administrations have from time to tiE1e
borrowed from this fund such sums as
were required to meet these temporary
shortages. When money was so borrowed
from the school fund under Democratic
administrations. notes were duly exc
cuted covering the sums borrowed, and
the interest thereon was regularly paid.
When the present administration took
charge of :iff.;irs, there was due the ire
ducible school fund the sum of $751;,
5t1.4S so borrowed Since then no adj
ditional amounts have been borrowed
from that fu1.d or elsewhere, but on the
contrary, the sum of $l3.54t, AS has been
paid back into the school fund from the
surplus revenues of the state, leaving a
balance of only 800, $40 yet due that
fund, on which interest at 6 per cent is
paid annually and disbursed with the
distributable school fund. Now. while