Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1903-08-25
The NssU Plan Of 7aGation A. Pro-
posed bu the TaG Commission.

s;dered the rerorteflhe Tax Commission
and the Legislative bills submitted by it,
proposing new system of taxation for
the State Of West Virginia, are Of the
Iopiniou that The plan proposed Is ohjec-
tionable upon many grounds aud for war;
ions reasons. And, feeling as We do an
abiding interest in the present and future
welfare Of the State and Institutions, we
deem ourselves warranted 10 briefly set.
ting forth those objections as we see and
believe them to exist.
By the proposed system Of taxation il
is sought to abolish the State and State
school tax on all real estate and personal
property, including railroads, and tosup
ply the State revenues now afforded
thereby, 10 part by imposing special
license tax on the business of producing
coal, oil and gas. fixing the amount OF
such tax at one third OF cent per ton
on COAL one. half cent per barrel on oil
and one-third cent on every loo, 900 Gu
bic feel Of gas; by imposing license tax
on the business Of practicing law and med
icine aud retailing tobacco, and increasing
the tax on hotels and restaurants. on Ii.
quor, brewers and distiller's licenses
and by providing that certain public
charges now payable cut of the State
treasury shall be paid by the counties.
This scheme of taxation is in oui judg-
ment contrary to the provisions of our
State constitution, and would. we firmly
believe, be so held by the courts;
1st Because repugaant To section | d
Article X Of tha, instrument, which pro.
vides that taxation shall be equal aud
uniform throughout the State and thai
no one species Of property shall be taxed
| higher than any other species Of proper
lty ofequal value.
2nd. Becsu,e il exemrts from taxation
for State purposes property not author
lied by the Constitution 10 be exempted
3rd Because the exemption Of real es
tate from taxation for State purposes i
expressly prohibited by The Constitution
and the failure tar AIRY five years 4
charge real estate for state taxes is de
clared by that irsIrumen, 10 waik for
fixture Of all tracts OF land OF one thous
aud acres or more.
9TH. Because it would be questionable
at least whether the payment Of county
district and municipal l.vits on real es
ate conld be enforced by forfeiture il
the absence OF State tax thereon.
9Th. b Cause the right 10 mine con
J or produce oil aad gas is not that ehsrse
ter Of privilege Or franchise" author
: lied To be taxed within the intendmen
of the Constitution, aud because even q
such privilege or franchise tax it is no
made to apply 10 all such privileges an
franchises alike as r,qnird by the Con
sitution
But a-iIe fram its manifest conhit
with the Constitution. The proposed sy'
TEN is directly al variance with what "
believe 10 be the tue principle OF tax'
ton, namely, that All property shall |
taxed and that il shall b. taxed by equi
and uniform laws and in proportion
its value without class discrimination I
favor.
: 1t would SEEN 20 require no elab0ra
IS argument to convince fair minded me
that any sy~tem is uisssunsi in polio
!. which would exemp, from State taxatit
: the great mass Of property in the Sta
and place the burden OF maintaining Il
State government upon few special i
dustries or classes of individuals. III
burdens and benefits should be shsr
alike, les, reckless prodigality in the e
pendilure OF revenues result from {
b ack of responsibility in providing he
A people are interested in governme
10 proportion aud 10 tie exscut thai th
\ share in the Responsibilities thereof a
= contribute 10 its nstin.sssace Iii u
just that any cisss ~ Il sse. ~ people
i property shall Share II the benefits
y government witbuas contributing fail
a sowafd It's ex penses.
81 vi b numerous exemptions from q
b tax, the quasi.m II lie suruni Of "a
p tax and the xre.slilure ths reef i.ecvf:
n one solely between tie representatives.
IL the exempted rsa-- Ia the arfit psia;i
n branch If HE government. nece-sar
81 tempted ~ exsrasHgAncr, 80 the ofae ii
b and tho ret resentatives Of tie class ca
e PEELED 70 pay the Lax. Oh tie other, he
81 less By reason II tl,rir infefioFty In nu
"a hers ari the fsct that sise mass of
Il people are unable TO feel. and hence
IS perceive, the wron-s Of such tax pay
b class To require ore cia~s 70 prov
"a What another mss Ji-hnf-e must bst
81 sarly lrad q ogprs.sion and extra
b gsncp. - governmental democrat ~
b and business disaster.
e Complaint i made that upder our p
"a ent tax system assessments are uneq
and tax burdens not fairly listribu
81 yet this new scaeme OF taxation abard
IS every principle If fairness and equal
H Why should only the coal, oil and gas
E teresls be required through the prstt
81 Of license to pay tx 20 the State,
b nnt also if- ifnn, steel and lin plate m
H glass. pottery aud brick works, steam
n ei.cslle failrDad-. pulp mills. tame
az and lumber interests? Why should
b great railroad corporations be relieves
n the $4,000 per aunum State and 8
school tax now paid by them, and
e burden 81 their exemption be saddled
~ the coal operators 10 the form Of q