Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1903-08-27

levy for county purposes to 60 centso on
the 800 valuation, yet really leaves
it open for the county court to levy an
additional 35 cents for district road
purposes, making a possible total tax
rate of 95 cents, which is the present
constitutional limit. It also makes the
officer assessing the property the COL
lector of the taxes, and his compensa-
tion 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 to
any criticism of the above mentioned
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, if it were not no.
toriously true everywhere that the
great majority of levy-laying trlbun-
ais almost every year 90 to the full
constitutional limit of their taxing
power. In making our laws We must
so devise them as to safeguard all con-
tingencies
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 IN
creased county revenues and the pos
sible cupidlty OF the assessing officers,
be probably placed at high if not ex-
cesslve valuations, the assessment OF
railroad and various other corporate
properties for county, district and mu-
nicipal purposes, is lett or newly
placed in the hands Of the State Board
of Public Works, which by reason OF
the abolition OF State taxes thereon Is
relieved from any interest in requiring
such corporations to pay their full and
equal share of these taxes.
The proposed system az whole ls
at hest merely experimental, and on
its face lacks the essentials of perma-
nency and stability.
1t recognizes doctrines Of taxation,
pernicious in principle, inequitsble in
present application and dangerous in
their future possibilities.
Every business interest presently
affected would be held in constant fear
of being more seriously burdened, 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 Leg
islature would be besieged by the va
rious property interests and develop
ing factors of the State, asking relief
or immunity from taxation, the one at
the expense of the other, and all would
suffer from the menace OF an eItrava-
CANT or corrupt exercise of the taxing
power of the government.
1t is a most radical departure from
our present constitutional methods Of
taxation, is of more than doubtful e1-
pediency, 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 develop
ment of other lands.
1t discriminates in favor Of the nom
resident land holder and against the
resident producer.
1t taxes production, energy and en-
terprise to the exemption Of idle, DOR
mant and unproductive property and
capital.
1t makes the business Of develop
ing the great resources Of the State an
unlawful business, only to be engaged
in by governmental permit.
It's tendency will inevitably be to re-
tard development, drive active capita
out Of the State and deter other active
capital from coming in.
It will unsettle and disturb our
land titles after forty years Of effort
on the part Of our courts to determine
and settle the same; it will involve
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 people in al
most endless litigation TO construe its
provisions and requirements.
We believe that an extraordinary
session of the Legislature for the pur-
pose Of passing upon or considering
the tax system submitted BY the Com
mission would be useless and wholly
unwaTaDted by existing conditions;
and that it would entail needless