Ceredo advance. [volume] (Ceredo, W. Va.) 1885-1939, 1903-08-26

hive per cent of the criminal charges,
pow paid by the State.
We submit that il the State can
dispcnce with 5000, 900 or one-fourth
of the present State and State school
tax, without ciippling its tini nces,
1T were better to cut down the pres
ent tax rate, and To continue under
the old system and by constitutional
methods to support its charitable
and humane institutions and meet
its criminal charges. Certainly moth
ing is gained by pretending to lift
the burden of State taxation foi
these purposes, only TO re-impose it
again for the same purposes 10y way
OF added county taxes through com.
bersome and expensive methods of
collection and sentiment between
the State and the counties.
Moreover, we believe t to be n
chief function of State government
to properly safeguard the peace,
and security of society by the punish
ment of its felons and the care for
its insane, and this duty to society
at large should not be shifted IN
whole or in part upon the counties,
any more than the latter should in
turn place the burden upon the indi-
vidual citizen. The temptation TO let
criminals 60 unmolested to save the
costs of prosecution and to abandon
the insane and other unfortunates
to save the expense of their proper
care and protection, would be diff.
cult to resist under conditions
prevailing in many counties in West
Virginia.
The new plan provides for ANNUAL
assessments of real estate, which
must needs result in constant litiga-
tion, the overcrowding of court
dockets with suits growing out of
inequalities therein, real or imagin-
airy, and consequent confusion and
delay in enforcing the collection of
the levies.
1t requires the assessment of all
real and personal property Of the
citizen for county, district and muni-
cipal purposes to be at its actual
value, with the apparent purpose
of enabling the counties to thus raise
the additional revenues necessary
for the support of the State institu-
tions without increasing the tax rate
for county purposes. In fact, as an
offset TO such increased valuations,
it pretends to limit the levy for
county purposes to 60 cents on the
800 valuation, yet really leaves it
open for the county court to levy an
additional 80 cents for district road
purposes making a possible total tax
rate OF 90 cents, which is the present
constitutional limit. 1t also makes
the officer assessing the property the
collector of the taxes, and his com
pcnsation in both capacities is made
to certain extent dependent upon
his own assessment thereby tempting
him to excessive valuations.
1t might be a sufficient answer 20
any criticism of the above mention
cd provisions TO say that it can make
no difference how high the assess
ment valuations arc placed, az the
rate of levy will be low iu proper
tion as the valuations arc high, if it
were not so notoriously true every
where that the great majority of
levy-laying tribunals almost every
year 90 TO the full constitutional
limit of their taxing power. In max.
ing our laws we must so devise them
as to safeguard all contingencies.
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 TOR
increased county revenues and the
possible cupidity Ct the assessing
officers, be probably placed at high
if not exec sive valuations, the
assessment Of railroad and various