West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1903-08-20

| ~-H' PN'Gc'N" " ON ~ iAo
actual value, with the apparent
purpose of enabling the counties to
thus raise the additional revenues
necessary for the support Of the
State institutions without increasing
the tax rate for county purposes.
In fact, as an offset TO such in
creased valuations, it pretends to
limit the levy for county purposes
to 90 cents on the sIoo valuation,
yet really leaves it open for the
county court to levy an additional
IS cents for district road purposes,
making a possible total tax rate of
oS cents, which is the present CON
stitutional limit. 1t also makes the
officer assessing the property the
collector Of taxes, and his compen-
sation in both capacities is made to
a certain extent dependent upon his
own assessment, thereby tempting
him 10 excessive Valuations.
1t might be sufficient answer to
any criticism Of the above mention
ed provisions, to say that il can
make no difference how high the
assessment valuations are placed,
as the rate of levy will be low in
proportion as the valuations are
high, IL il were not notoriously true
everywhere that the great majority
of levy,laying tribunals almost every
year 60 10 the full constitutional
limit of their taxing power. In
making our laws we must so devise
them as to safeguard all contin-
gencies.
A more serious criticism of these
assessment provisions lies in the fact
that while the property of the great
mass of taxpayers in the counties
will by reason of the necessity for
increased county revenues and the
possible cupidity of the assessing
officers, be probably placed at high
II not excessive valuations, the
assessment of railroad and various
other corporate properties for county
district and municipal purposes, is
left or newly placed in the hands of
the Stale Board of Public Works,
which by reason of the abolition of
State taxes thereon is relieved from
any interest in requiring such cor
porations to pay their full and equal
share of these taxes.
The proposed system as whole
is at best merely experimental, and
on its face lacks the essentials Of
permanency and stability.
1t recognizes doctrines of taxation
pernicious in principle, inequitable
in present application and danger
Gus in their future possibilities.
Every business interest presently
affected would be held in constant
fear of being more seriously burden
ed, and every active industry not
affected in the first instance, would
be kept in a state of unwholesome
uneasiness as To what the future
holds in store for it.
Each recurring session of the
Legislature would be bes;eged by
the various prop r,y interests and
developing factors Of the State, ask
relief or immunity from taxation,
the one at the expense of the other,
and all would suffer from the menace
of an extraVagant or corrupt exer-
else of the taxing power of the
government.
| It's most radical departure from
our present constitutional methods
of taxation, is of more than doubt
full expediency, of most doubtful
efficiency and undoubtedly vicious
in policy.
1t relieves the owners OF large
tracts of undeveloped lands from
payment of State and State school
taxes, and places the increased
burden on the production arising
from the development Of other lands.
1t discriminates in favor of the
non resident land holder and against
the resident producer.
IL taxes production, energy and
enterprise to the exemption Of idle,
dormant and unproductive property
and capital
Il makes the business OF develop
ing the great resources of the State
an unlawful business, only to be en-
gagged in by governmental permit
Iis tendency will inevitably be TO
retard development, drive active
capital out Of the State and deter
other active capital from coming in.
II will unsettle and disturb our
land titles after forty years Of effort
on the part Of our courts to deter
mine and settle the same; it will in
yolve the State in costly suits to
test the validity Of the new law; and
should it be sustained IN whole or
in part, it will further involve the