The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1898-02-26
Special Dispatch to the ln,elllGeneer9
i f>trArpT tas1NSlNs ". sNYa reAl, or -.

Special Dispatch to the lntolllGencer.
CHARLESTON, w. Va, Feb. .ss--A,.
torney General Rucker'a ruling againss
foreign corporations that evade the law
and pay but $40 annual tax on thalr
chartera. Instead OF $50, Is published, Il
is under this ruling that Auditor q La La
Toilette will proceed against tho eorpp5
raltlons that have violated the law, for
the recovery OF back taxes. Attorney
General Rucker's lester Is as follows:
Hon. L. II. La Toilette, Auditor State OF
West Virginia. Charleston. ". Va. /;
DEAR sIR:-Enclosed / send you q
list OF corpora tlons who arc not comply
Ing with the law OF the eta te OF West
Virginia on the subject W taxation.
These corporations are Incorporated In
accordance with the provisions OF sec
tion Sc, OF chapter %. Code 1891, that y
as corporations having their principal
places OF business at various places IN
the state.
Investigation shows that their priHcl-
pal place OF business Is outside the ntale,
and that they should be Incorporated In
tion ST. OF the same chapter.
Not only do all their business meet
ings seem to be held outside OF the state,
but none OF them, SO far as ] can learn.
pay. their taxes In the counties where
they claim to maintain their principal
office and place OF business, as required
by section 81. OF chapter %, Code 1891. q
~ IA. .,lnty,;rp IN hava
their principal place of business In the
only ten dollars. (Sl0), instead Of fly
dollars (s50), as required when the pr!n-
cIpal place of business is located owside
OF the state, and at the same time they
fail 10 pay taxes on their investments,
as required by the last mentioned Sec
tion. =
This is a fragrant violation Of the law.
The difference in the license tax required
Is intended to somewhat compensate the
domestic corporations for the, e,taxes thsy
have to pay on their Investments. and
such conduct on the part Of corporations
having their principal place OF business
outside OF the state is no. only wrong
done the state. but is an injustice prac-
tised by which an advantage iS gained
Il
having their places. OF business in the
state pay taxes on their investments,
and also those corporations who having
their. principal place OF business outside
the state pay an annual license tax CT
FIFTY dollars (:5o), for the game privileges
which these corpora tons enjoy for ne
sum OF tentdoilars (sto3, pei. year :
A,,E 49, s,ar., ~, ,tny., ,,-i,h hapz thrh
this are liable civilly and criminally.
They each owe the state back taxes
from the date of their Incorporation at
the rate OF forty dollars $50. per year.
the difference between fifty collars t$50).
the sum they should each have paidia and
ten dollars (sl0), the sum they actually
did pay and this sum can be recovered
by lega, proceedings, except that back
taxes cannot be recovered for a longar
period than five years. At the same
time each of these corporations could be
indicted and proceedings instituted 10
declare their charters forfeited for de-
fraudlnE the state. ! am not disposed
to resor. to either OF the last mentioned
proceedings. II these corporations
promptly pay, over to the state their
back taxes, but justice TO the state and
TO The other corporations who have hon-
estly complied with the law and paid
their taxes In accordance With the laws
requirements. demand OF US that all
shall be treated alike.
II Is only fair that I should say that
my attention was called to this abuse
Of our laws by Mr.. Kendall. cur efficient
and energetic treasurer, 20 whom the
credit Is due. for having discovered This
action OF these corporations by which
our state Is deprived OF large part of
Its revenue.
Very respectfully. M
EDGAR P. RuCKER. -s5-
Attorney General