Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1903-08-20
The new plan provides for anna.

CATION, the overcrowding OF court
dockets with suits growing out OF
Inequalities therein. real or imagin.
airy, and conssquen confusion and
delay In enforcing the collection OF
the levies.
1t Is required the assessment of
all real and personal property OF the
citizen for county, district and mu.
nicipal 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-
lions without increasing the tax
rate for county purposes. In fact,
as an off set to such increased valu-
atious, 1t pretends to limit the levy
for county purposes to 6o cents On
the $1oo valuation, yet really
leaves 1t open for the county court
to levy an additional IS cents tor
district road purposes, making a
possible total tax rate OF 95 cents
which Is the present constitutional
limit. Il also makes the officer
assessing tie property the collector
of the taxes, and Ills compensation
In both capacities is made to GER
tain extent dependent upon his own
assessment, thereby tempting him
to excessive valuations.
1t might be sufficient answer to
any criticism of the above men
toned provisions, 70 say that 1t 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 1t were not
VIGOROUSLY true everywhere that
the great majority of levy laying
tribunals almost every year 60 to
the full constitutional limit of their
taxing power. In making our laws
we must so devise them as to safe.
guard all contingencies.
A more serious criticism of those
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 increased county rev.
enues ard the possible cupidity OF
the assessing officers, De probably
placed at high If not excessive val.
uations, the assessment OF railroad
and various other corporate proper
ties for county, district and munic-
ipal purposes, % left 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 corpora.
ton to pay their full and equal
share of these taxes.
The proposed system as a whole
Is at best merely experimental, and
on Its face lacks the essentials of
permanency and stability.
1t recognises doctrines of taxa
ton pernicious In principal, In
equitable In present application and
dangerous In their future possibil.
tiles.
Every business interest present
Ilv affected would be held In con-
slant fear of being more seriously
burdened, and every active indus
try not affected In the first instance
would be kept In a state of un-
wholesome uneaslness as to what
the future holds In store for 1t.
i Each recurring session of the
Legislature would be besieged by
the various property interests and
developing factors of the State,
asking relief or immunity from
taxation, the one at The expense of
the ether. and all would suffer from
the menance of an extravagant or
corrupt exercise of the taxing
power of the government.
It Is a most radical departure
from our present constitutional
methods of taxation, Is of more
than doubtful efficiency and TN
doubtedlY vicious in policy.
It relieves the owners of large
tracts Of undeveloped land from
payment of State and State school
taxes, and places the increased
burden on the production arising
from the development of other
lands.
1t discriminates in favor of the
nonresident land holder and against
the resident producer.
1t taxes production, energy and
enterprise to the exemption OF idle,
dormant and uuproductive proper
ty and capital.
It makes the business of devel-