Daily new dominion. [volume] (Morgantown, W. Va.) 1897-1906, 1903-08-20
To the People of West Virginia

ly considered the report of the Tax
Commission and the legislative
bills submitted by it, proposing a
new system of taxation for the
State of West Virginia., are of the
opinion that the plan proposed is
Objectionable upon many grounds
and for various reasons. And,
feeling as we do an abiding interest
in the present and future welfare
of the State and it's institutions,
We deem ourselves warranted in
briefly setting forth those objec-
tons as we see and believe them to
exist.
BY the proposed system of taxa
ton it is sought to abolish the
State and State school tax on all
real estate and personal property.
including railroads, and to supply
the State revenues now afforded
thereby, in part by imposing spe-
cial license tax on the business of
producing coal, oil and gas, fixing
the amount of such tax at one
third of a cent per ton on coal,
one-half cent per barrel on oil and
one and one-third cents on every
100, 900 cubic feet of gas; by i'm.
posing a license tax on the bust
ness of practioing law and medi-
cine and retailing tobacco, and in
creasing the tax on hotels and res
taurants, ON liquor, brewers and
distillers licenses; and by provid-
ing that certain public charges
now payable out of the State treas
ury shall be paid by the counties.
This scheme of taxation is in
our judgment contrary to the pro-
visions of our State constitution,
and would, we firmly believe, be
SO held by the courts:
1st. Because repungnant to sec
ton l of Article X of that instru-
ment, which provides that taxation
shall be equal and uniform
throughout the State and that nc
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 prop
erty not authorized by the Consti-
tuition to be exempted.
| 3rd Because the exemption OF
real estate from taxation for State
purposes is expressly prohibited
| by the Constitution, and the fail
ure for any five years to charge
real estate for State taxes is de-
clared by that instrument to work
a forfeiture of all tracts of land Of
one Thousand acres or more.
| 4th. Because it would be ques.
tionable at least whether the pay.
ment of county, district and mum.
icipal levies on real estate could
be enforced by forfeiture in the
absence of State tax thereon.
9Th. Because the right to mine
coal or produce oil and gas is not
that character of privileges" Oh
franchise authorized to be tax
ed within the intendment of the
Constitution, and because even al
such privilege or franchise tax
is not made to apply to all sucf
privileges and franchises alike al
required by the Constitution.
, But aside from its manifest con
flict with the Constitution, thu
} proposed system is directly at var
lance with what we believe to b.
the true principle of taxation
namely, that all property shall BE-
, taxed by equal and uniform law,
and in proportion to its valu,
! without class discrimination O.
favor.
1t would seem to require M
elaborate argument to oonvinc,
fairminded men that any system il
, unsound in policy which would
E exempt from State taxation tn,
great mass of property in the Stat,
e and place the burden of maintain
| ing the State government upon
few special industries or classes O
individuals. The burdens ant
benefits should be shared alike
lest reckless prodigality in the ex
penditure of revenues result from
the lack of responsibility in pro
viding them. A people are inter
, ested in government in proper
ton and to the extent that the,
! share in the responsibility thereo
and contribute to its maintenance
1t is unjust that any class o
classes of people or property shall
share in the benefits of govern
5 ment without contributing fairly
0 toward its expenses.
, With numerous exemptions from
! any tax, the question of tn,
amount of such tax and the expen
diture thereof becomes one solel,
f. between the representatives of th
: oxampfaH class in tho onnrovr;o 1