The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1892-07-21
WHISKY IN BOND.
Has tho state Blight to Tax MA oSOS-
tlon IntoiIIgsntly Discussed.

Has tho state Blight to Tax MA oSoS-
tIon IntoiIIgsntly Discussed.
To lie Editor Of ne IRte!liatHts'.
sIR:-As the question Of taxation is
OF very general interest to the people,
and as taxation should be made equal
and uniform as far as it is in the power
OF the law to make it, I thought would
write you line on tho subject. The
question has been agitated. to some ex-
tent at least, whether West Virginia
has tho right, and whether or not it
ought to assess and collect a tax from
whisky in bond. 1t is claimed by some
that the fact Of its being held in charge
by the government, in bond and paying
revenue tax, that that rendered 1t ireo
from any duty tho state might place
upon it. II il were true that the gov
eminent held tho whisky in bond for u
specified time, or that three years was
the minimum bonded period, then it
! might seem an intuatice to the owner,
but the bonding Of whisky is in the in
terest of the manufacturer and not the
government. The owner can remove
his goods tho day after it goes in bond
by paying the revenue tax, which Is gO
J cents on the gallon, il he chooses to do
So or he can lot it remain three years II
he so desires.
Now what is the object in putting
whisky in bondP 1t is evidently two.
fold. One is to avoid the payment OF
the revenue tax until the whisky has
aged and matured sufficient to be used
and placed upon the market, and the
other is to hold it in large quantities
for the purpose Of monopolizing its
manufacture, Now, the constitution OF
the United States and the constitution
OF this state declares that taxation shall
be uniform; that every species OF prop
erty shall bear its inst proportion. 1t
is therefore manifestly wrong for part
Of the property OF the state to be SUBJ
ject to annual taxation and another por-
ton to be legali:ed by law and exempt
from taxation. It Is certainly within
the power and province OF state to
tax her own products, II it were other
wise she would DO powerless to govern
her fiscal affairs, or to long maintain
her credit or exist as state.
Tho right Of o state to tax whisky in
bond does not conflict with Coequal
right Of the government, nor is it in
compatible with the same. The farmer,
the merchant and the mechanic arc not
exempt from taxation. The mechanic
pays tax upon his labor, the merchant
upon his goods and the farmer upon his
land, his products and increase, tho
horses and machinery that he uses in
cuitivating his fields. AS his young
stock increases in Value thoy arc taxed
accordingly, though the increase was
made by the grain that was grown on
his own land Even the old clock upon
the manteI that beats tho still hours OF
tho night and warns him in the carly
dawn the hour for labor is at hand Is
not exempt. But his neighbor can dis:
till his grain into whisky, put it in bond
for three years and then warehouse it
indefinitely without paying one cont OF
taxes to the state. This is manifestly
wrong and unjust. 1t is fair to presume
that in West Virginia there is stored
not less than two million dollars worth
Of whiskyinbonded and free warehouses
that escapes taxation year after year. 1t
Ia owned almost exclusively by non
residents OF the state. In all fairness to
the honest, toiling Taxpayers OF West
Virginia let this species OF property
bear its just and equitable proportion
OF taxation. CITIZEN.
Mdrtinsburg, " Va. July1S.