Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1903-09-10
The Tax Reform Question.

the agents OF the corporations lua'
don't want to be taxed, is bringing out
the ideas of those who favor this re-
form, and is having wholesome effect
throughout the State. We believe
that public opinion will be so strong
ly manifested that if the present Leg
islature refuses to consider the matter
the people next year will elect men
who will be pledged to carry out the
wishes of the majority of the citizens
of the State.
Governor White is in earnest in his
efforts to accomplish this reform, and
is vigorously advocating the measures
proposed by the tax commission. In
a letter to the editor Of the REGISTER
be says:
when the facts are clearly before
the people as TO what they are doing III
other States-and that we now raise, in
Guiding poll tax, fully fifty per cent, If
not more, of our revenues for State and
State school purposes from indirect taxes
and other sources than the thlrty-hve
cents on the hundred dollars levied up
on the personal and real property of the
State the people will see that II IS prac-
ticable 10 raise all of the money that we
need. or one hundred per cent, by the
same methods of indirect taxation, and
thus do away with the direct law. 1t IS
not only practicable, but 1t is right
The underlying principle Of the
whole matter is this: Our taxation units
for direct taxes should be the same as
our assessment units, which are the
counties. A general tax for State pur-
poses should not be levied on valuations
over which the State has no control,
thus working gross inequalities between
different sections Of the State. There
are now ffty-fve different units of as
sessmeutS, with all their variations and
inequalities as compared with each 9th
er. The tax unit and the assessment
unit should go together.
Another proposition is that unneces-
Sary taxes are unjust taxes. 1t IS not
necessary TO levy direct tax in order
to get the necessary revenues. There
are many legitimate ways of raising the
necessary money, some of which are IN
Guided in the Tax Commission report
and some of which arc not. The need
ed revenues could be raised without
working any hardship or injustice on
any interest, and can be levied on those
persons, interests and corporations
which either !entail burdens upon the
State or have protection and special
privileges which individual tax payers
do not have, and could therefore be spe-
cially taxed properly and legltlmately to
support the burdens of the State govern
ment.
Another proposition is that the Leg
islature should not levy unnecessary
taxes and should keep taxation, II we
have any direct taxes down to the min
imum. | contend that we do not need
any direct taxes. Certainly we do not
need to levy thirty five cents on the hun
dred dollars. And finally, the people
are entitled to relief, if relief can be
given them, and 10 full, fair and just
consideration of the report of the Tax
Commission by the law-making body.
In a recent letter to a member of
the Legislature Governor White clear
ly and forcibly states his position on
the tax question, and by consent we
publish the letter in full, as follows:
My Dear Sir What contended for
last winter, and what still contend for
may be briefly summed up as this
The Legislature of 1901 unanimously
declared that our present tax system
lis not such a system as is best adapted
to the changed conditions brought
about by the development Of the State
and its resources. and authorized the
appointment of a commission, which
commission was directed to report TO
the next regular session OF the LeglSla-
ture of this State what changes are
required in the tax assessment or reve-
nue. laws of this State, to equalize taxa
ton and reach property. firms, persons
and corporations not now bearing their
Just proportion of the burdens OF taxa
ton, and to raise the necessary amount
of revenue with the least possible bur
den upon the people and property OF
the State" This Commi sSiOn made its
report through the Governor, who earn
eStly asked for a consideration of the
report and recommended its chief prop.
oSiliOnS as wise, which were in brief
First, the abolition Of direct State taxes
i'm order TO abolish the gross inequali-
ties arising from the counties being the
unit of assessment for taxation purposes.
Second, the raising Of the necessary
revenues for the State government by
indirect methods Of taxation.
We now raise about 40 per cent of
our revenues by the indirect method,
estimating our revenues at 81, 10000
annually for State purposes. The Daw-
son corporation law produces 100000
annually. Now if we can raise 10 per
cent of our needed revenues by indirect
methods. and it can be shown To be
practical and Just TO raise 100 per cent
in the same manner, why not do so
contend that we can do this without
any injustice to any interest in our
State. and Just as they do it in other
States. am not committed to every
detail and suggestion of the Tax Com
ullSSlOu IL Dpl L OuN W NhN blbib OuN-
lines of the plan. do not care beth
er the counties are compelled to pay
one-half Of their criminal charges lin
most States they pay them all. be-
heve) or whether we ask the counties
to pay only quarter of the criminal
charges They ought to pay something
of them in order that the bills may be
more closely Scrutinized by the county
courts and less unnecessary claims and
eXtravagant charges made. We can
raise enough revenue without direct
taxes. therefore the direct tax now lev
led Of twenty-five cents on the 800 for
State purposes and ten cents on the 500
for school purposes are unnecessary
taxes and therefore unjust taxes. | do
not think that proposition can be con
troverted. If il isn't wise to tax coal
production as proposed, then don't do
il. Certainly we can reduce direct
taxes even if we do not wipe them out