The weekly register. [volume] (Point Pleasant, Va. [W. Va.]) 1862-1909, 1903-08-26
tn the People of West Virginia.

-
fully considered the report OF the
Tax G mmission and the legisla
tive bills gu rmitted by it, propos
ing a new system of taxation fol
the State of West Virginia, are oil
the opinion that the plan pnrposed
is Questionable upon many
grounds. and for various reasons
A.d feeling as we do an abiding
inte, es. IN tue present and future
welfare of the State aud its instl-
tutions, we deem ourselves warrant
ed in briefly setting forth those
objections as We see and believe
them to exist.
By the proposed system of taxa
tion it is sought to abolish the
State and State school tax on all
real estate and pesonal property
including railroads, and to supply
the State revenues now afforded
thereby. in part by imposing a
special license tax on the business
of producing coal. oil and gus. fix.
ing the amount of suoh tax at one
third of a cent per ton on GOAL
one-half cent per barrel on oil and
one and one-third cents on every
100000 cubic feet of gas; by i'm
posing license tax on the busi.
ness of praotioing law and medicine
and retailing tobacco, aud increas-
ing the tax on hotels and restaur-
ants, on liquor, brewers and dis
tillar's licenses: and by providing
that certain public ohsrges now
payable out of the State treasury
SHALL be paid by the counties .
This scheme of taxstion is in
our judgment contrary to the pro.
visions of our State cons tuition,
and would. we firmly believe, be SO
held by the courts:
lst Because repugnant to seo-
ton l of article x of that instru-
ment, which provides that taxation
shall be equal and uniform through
out the State and that no one
species of property shall be taxed
higher than any other species of
property of equal value.
End. Because it exempts from
taxation for State purposes proper
ty not authorized by the Constitu-
tiou to be exempted.
3rd. Because the exemption of
real estate from taxation for
State purposes is expressly pro.
: hibited by the Constitution, and
the failure for any FIVE years to
charge real estate for State taxes ia
declared by that instrument to
work forfeiture of all tracts of
land of one thousand acres or more.
4th. Because it would eques-
/. tionable at least whether the pay
ment of county, district and mu-
nioipal levies on real estate could be
enforced by forfeiture in the ab-
senos of State tax thereon.
9th. Because the right to mine
coal or produce oil and gas is not
that character of privilege" or
"franchise" authorized to be taxed
within the intendment of the Con-
stitution, and because even aa such
privilege or franchise tax tits not
made to apply to all such privileg-
es and franchises alike ss required
by the Constitution
But aside from its manifest CON-
fiiot with the Constitution. the pro-
posed system is directly at variance
with what we believe to be the
true principle of taxation. namely,
that all property shall be taxed and
that it shall be taxed by equal and
uniform laws and in proportion to
Its value without ol ,ss discrimina-
tion or favor.
1t would seem to require no
elaborate argument to convince
fair-minded men that any system
is unsouud in policy which would
exempt from State taxation the
great mass of property in the State
and place the burden of maintain
the State government upon q
afew special industries or GLASSES
of individuals. The burdens and
benefits should be shared alike,
lest reckless prodigality in the ex
penditure of revenues result from
the lack of responsibility in pro.
yiding them. A people are in
.terested in government in proper
.tion and to the extent that they
share in the responsibilities there.
ofand contribute to its mainten
anoe It is unjust that any class
orsclasses of people on property
shall share in the benefits Of
government without contributing
fairly toward its expenses.
With numerous exemptions
from any tax. the question of the
(. amount of suoh tax and the ex
; penditure thereof becomes one
solely between the representatives
ofthe exempted class in the ap
propriating branch of the govern
ment, necessarily tempted to ex
( travagance, on the one side, anc
the repr sentstives of the GLASS
compelled to pay the tax on the
Z other. helpless by reason of theil
. inferiorty in numbers and the
fact thatSthe macs of the psopIs
are unable to feel, and hence tc
perceive, the wrongs of such tax
paying class. To require one olssl
10 provide what another NAV dis