Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1899-03-04
BILL TAXING EXPRESS cOnPAN-
les VETOED.

hL1 tO-
The Legislature at its recent session
passed a bill imposing taxes on ex-
press companies doing business in
this State. 1t was a drastic measure
and undoubtedly unconstitutional
Governor Atkinson wisely vetoed the
bill. for which he will be commended
BY all fair-minded persons in the
State.
No one will imagine for a moment
that express companies should not be
taxed, but all will agree that taxation
should be equal and uniform. The
Governor said:
THE right Of the State TO tax ex-
press companies engaged in business
in this State, upon a fair and equitable
basis in accordance with the provi
sions of the constitutions of the State,
cannot be questioned; but the ques-
ton upon which / am called to pass
is, whether this bill is equitable in
principle and whether it is in conflict
with the Constitution OF the State, and
Of the United States. 1t adopts as a
basis of taxation the gross receipts OF
such companies license fees OF a bur-
deusome character, which does not
apply to other foreign corporations OF
like character doing business in this
State.
"Our constitution provides that, No
one species of property from which a
tax may be collected shall be taxed
higher than any other species of prop
erty OF equal value, and it further pro-
vides that the Legislature shall have
power to tax by uniform and equal
laws all privileges and franchises OF
persons and corporations 1t cannot
be questioned, therefore, that it was
the intention OF the constitution by
this provision to require that all exac-
tons from all persons, corporate or
otherwise, engaged in similar business,
partaking of a public character, should
alike be required to pay tribute and
bear the burdens of taxation upon an
equal and equitable basis. This bill
Classics express companies as COM
mon carriers. They r universally
recognized by the commercial world
and the courts as such, and stand ex.
actly as railroad companies, steamboat
companies and stage lines, as we'll as
delivery companies in cities and towns;
and any special actions in any way
of taxes, licenses or tribute levied
upon any one of such companies or
carriers, and not upon all such SINH
larly situated, is directly repugnant to
the spirit of the above provisions of
the constitution, and l cannot but be
lieve that it is in direct violation of
the same. The fifth section of the bill
requires all express companies to pay
into the State treasury two cents upon
each package handled by it. The
profits derived from the express bust
ness are dependent from the amount OF
business conducted, and the managers
Of the business, like any other intelli-
gent people. engaged in modern bust
ness, attempt to fix their rates to en-
courage the augmentation OF business
and to leave them a profit. If special
exactions are imposed on them, tEey
are compelled to increase their rate OF
charges to save themselves from loss.
The only result of this special exac.
ton, it seems to me, will be to cause
the companies to increase their charges
and instead of being an exaction from
the company, will be in the end a
tribute exacted from the citizens who
make a shipment, and would be the
same as if the Legislature had singled
out and required this tax paid IN the
first instance by the shipper, which
action, every one will admit, would
meet with universal condemnation"