The new dominion. [volume] (Morgantown, W. Va.) 1876-1904, 1903-08-26
THE NEW PLAN
OF TAXATION
AS Proposed by the tax Commits,
sion Many Prominent Citizens
of the State Approve New
System.

System.
They Think Plan Proposed by tax
Commission is Objectionable Upon
Many Grounds for Many Reasons
To Abolish State and School tax.
To the People of West Virginia
The undersigned having careful
ly considered the report of the Ta1
Commission and the Legislative
bills submitted by it, proposing {
new system of taxation for the
State Of West Virginia. are Of The
opinion that the plan proposed is
Objectionable upon many grounds
and for various reasons. And,
feeling as we do an abiding interes
in the present and future welfare
of the State and its institutions
we deem ourselves warranted il
briefly setting forth those objec
tons as we see and believe them tc
exist.
By the proposed system of taxa
ton it is sought to abolish the
State and State school tax on al
real estate and personal property
including railroads, and to supply
the State revenues now afforded
thereby, in part by imposing spe
cial license tax on the business o.
producing coal. oil and gas. fxins
the amount of such tax at one
third of a cent per ton on coal
one-half cent per barrel ON oil anc
one and one-third cents on every
100, 600 cubic feet of gas; by i'm
posing a license tax on the bust
ness Of practicing law and medi
cine and retailing tobacco, and in
creasing the tax on hotels and res
taurants, on liquor, brewers ane
distillers licenses; and by provid
ling that certain public charges
now payable out of the State treas
ury shall be paid by the counties.
| This scheme of taxation is il
our judgment contrary to the pro
visions of our State constitution
and would, we firmly believe, b.
SO held by the courts:
list. Because repungnant to sec
ton | Of Article x of that instru.
ment, which provides that taxation
shall be equal and uniform
throughout the State and that nc
one species of property shall be
taxed higher than any other species
Of property of equal value.
End. Because it exenpts from
taxation for State purposes prop
erty not authorized by the Consti-
tuition to be exempted.
3rd. Because the exemption oil
real estate from taxation for State
purposes is expressly prohibited
by the Constitution, and the fail
ure for any five years to charge
real estate for State taxes is de.
clared by that instrument to work
forfeiture of all tracts of land Of
one Thousand acres or more.
4th. Because it would be ques
tionable at least whether the pay.
ment of county, district and mum
icipal levies on real estate coulo
enforced by forfeiture in the
absence of a State tax thereon.
| 9th. Because the night to mine
coal or produce oil and gas is no
that character of privileges" o.
franchise" authorized to be tax
ed within the amendment of thu
Constitution, and because even al
such privilege or franchise tax i
is not made to apply to all sucf
privileges and franchises alike al
required by the Constitution.
But aside from its manifest con
fict with the Constitution, The
proposed system is directly at var
lance with what we believe to b.
1.-THE true principle of taxation
namely, that all property shall b
taxed by equal and uniform law.
and in proportion to it's value
without class discrimination Of
favor.
1t would seem to require ne
elaborate argument to convinct
fairminded men that any system il
unsound in policy which woulc
exempt from State taxation the
great mass Of property in the State
and place the burden of maintain
ing the State government upon {
few special industries or classes Of
individuals. The burdens ano
benefits should be shared alike
lest reckless prodigality in the ex
penditure of revenues result from
the lack of responsibility in pro
viding them. A people are inter
ested in a government in proper
ton and to the extent that they
share in the responsibility thereo
and contribute to it's maintenance
1t is unjust that any class O.
classes of people or property shall
share in the benefits of govern
ment without contributing fairly
toward it's expenses.
| With numerous exemptions from
any tax, the question of tn,
amount of such tax and the expen
diture thereof becomes one solel,
between the representatives of tn,
exempted class in the appropriate
ing branch of the government
necessarily tempted to extrava
gance. on the one side, and tn,
representatives of the class com
PEELED to pay the tax, on the other
helpless by reason of their inferi
ority in numbers and the fact tina
the mass of the people are unable
to feel, and hence to perceive, tn,
wrongs of such tax paying class
| To require one class to provide
what another may disburse mus
necessarily lead to oppression
and extravaganza, to government
al Generalization and business
disaster.
Complaint is made that under
our present tax system assessments
are unequal and tax burdens no,
fairly distributed. yet this new
scheme of taxation abandons every
principle of fairness and equality
Why should only the coal, oil and
gas interests be required through