The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1899-03-02

CHARLESTON, w. Va, March L.
Following Is the full text of Governor
Atklnson's veto Of bill No. 2l7. taxing
express companies:
To the Senate and House OF Delegates:
This Is a measure OF no ordinary I'M
portance TO the people of West Virginia,
as1ft concerns all who transmit pack
ages through express channels. and
have accordingly given careful atten-
ton to the same
The right OF the state to tax express
companies engaged In business In this
slate. upon fair and equitable basis
in accordance with the provisions OF
the constitution OF the state, cannot be
Questioned: bu, the question upon which
I am called 10 pass Is whether this bill
is equitable IN principal and whether 1t
is In conflict with the constitution OF
this state and OF the United States. 1t
not only adopts as basis Of taxation
the gross receipts of such companies.
but section 4 imposes upon such COM
panies license fees OF burdensome
character which do not apply TO other
foreign corporations Of like character.
doing business in this state.
lit requires every foreign express
company TO file numerous statements
aId documents, FOR each OF whichis ex-
acted license fee OF five dollars.
Fit exacts two dollars for each GER
tlfcate Of authority issued to each
agent in charge OF each office. station
or place 10, receive or deliver packages
or perform the services for such COM
panv. and requires such certificate to be
renewed annually and as often as a
new agent shall be appointed. These IL
cense fees are Of an arbitrary charac-
ter, and are based, as ! understand Il,
upon no idea Of the business conducted
at the different offices, and will, In the
course OF year. amount to q very
large and ourdensome sum OF money 70
the companies interested, X not to the
people who patronize them.
1t Is. In effect. levying upon the part
OF the state a fee uron each Individual
employed by such companies to con-
duct legitimate and necessary bust
ness In every civilized community; q
business possessing no ordinary char
acteristlcs. as see 1t, TO Justify the ex-
actions Of such license fees. Can any
good and defens!ble reason be assigned
why any special authority or license
should be required on the part OF the
state to be issued to the agents OF an
express company any more than TO the
agents of q railroad company, steam
boat company or any other common
carrier. or TO any company appealing 10
the public for its business or patronage?
It was evidently done in the case of
such express companies not only for. the
purpose OF requiring them to pay
proper tax, which think should be
done, but the purpose OF the bill goes
farther and seemingly forms basis
for the purpose OF exactilg tribute-a
principle OF legislation which has al
ways been condemned by all first class
civilized countries, and which finds its
only refuge and countenance In modern
times in the barbarous and cruel exac-
lions of the Spanish nation in dealing
with her oppressed coionists and the
business conducted by them for the
purpose OF exaciing revenue. So far as
ms investigation has been conducted on
this subject. there Is absolutely no
warrnn. nor authority In our cons.itu-
ton, or the constitution OF the United
States, to Justify the ievSing OF any
such arbitrary tax or tribute.
The Constitutional Mandate.
Our constitution provides that mo
one species Of property from which q
tax may be collected shall be taxed
{ higher than any other species OF prop
erty OF equal value; and it furthe.
provides that 1.-THE legislature shall
have power to tax by uniform and
equal laws al! privileges and fran
chises or persons and corporations" It
cannot be questioned. therefore, that It
was the intention of the constitution,
by this provision, to require that all ex-
actions 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 common carriers. They are univer-
sally recognized by the commercial
world and the courts as such, and stand
exactly as railroad companies. steam
boat companies and stage lines, as we'll
as delivery companies In cities and
towns; and any special exactions in the
shape OF taxes, licenses or tribute lew
led upon any one of such companies or
carriers. and not upon all such similar
" situated, Is directly repugnant to the
spirit OF the above provisions of the
constitution: and l cannot but believe
.that 1t Is also In direct violation OF the
same.
There are classes OF business, such as
the vending OF liquors, which. owing to
its recognized tendency for evil and
Injuries to morals and health, under the
police powers OF the state, which jus
titles the legislature In singing them
-out and legislating In q drastic man.
ner to prevent these evils and demand
ing special tribute 20 compensate the
public for the injuries and burdens
brought upon the community by the
conduct OF such business. But can any
intelligent or fair minded man allegc
any like grounds connected with the
express business. TO Justify any such
eIactlons o. regulations: or can any
fair-ninded legislator fail to distinguish
between the two characters OF business?
To Justify any such exactlons on any
such principles from express compan-
les. or other common carriers. It seems
to me, is a reflection Upon the inteiii-
gence or sense OF Justice OF our people.
The fifth section OF this bill requires
nil express companies to pay into the
state treasury two cents upon each
package handled bv It. The profits de-
rived from the express business are de-
pendent upon the amount OF business
conducted, and the managers OF the
business, like any other Intelligent peo-
pile engaged In modern business at
tempt to fix their rates TO encourage
the augmentation OF business and to
leave them n profit. II special e1nc-
lions are imposed upon them. they are
compelled to increase their rates OF
charges 10 save themselves from loss.
The only result OF this special exaction,
It geems to me, will be to cause the
conno niea m Ihcfeasa their ehargps