Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1903-08-25
The New plan Of Taxation as Pro-
posed BY the Tax Commission.

posed Dy the AK SOAsS
Continued from first page
tax rate Of 95 cents. which il The present
constitutional limit. II also makes the
officer assessing the property the col'ec'
Tor of the taxes, and his compensation IN
both capacities is made to certain ex-
TINT dependent upon his own assessment,
thereby tempting him to excessive valu
i,,nr
Il might be sufficient answer 10 any
cciicism Of the above mentioned provi-
sion~, 10 say that II can make no diiisr
ence how high the assessment valuations
are placed. rs the rate OF levy will be low
10 proportion as the valuations are high.
il il were not VIGOROUSLY true everywhere
that the great majority of levy-laying
tribunals almost every year go TO the full
constitutional limit of their taxing pow
err. Ia making our laws we must so
devse them as to safe guard all contin-
gencies
A more serious criticism of these as
eessment provisions lies 10 the fact tha,
while the propert, of the great mass oil
tax payers in the counties will by reason
of the necessity for increased county rev
enues and the possible cupidity Of the
assessing officers, be probably placed at
high il not excessive valuations, the as
sessment OF railroad and various other
corporate properties for county, district
and municipal purposee, is 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 reliev-
ed from any interest in requiring such
corporations to pay their full and equal
share Of these taxes.
The proposed system as whole is at
best merely experiment. and on it's face
lacks the essentials of permanently al d
stability.
II recognizes doctrines of taxation per-
nicious il principle, inequitable in pres
eut application and dangerous in their
future possibilities.
Every business interest presently at
fected would be held in constant fear OF
being more seriously burdened. and ev
cry active industry not affected in the
first instance, would be kept in a state OF
unwholesome unessiness as to what the
future holds in store for it.
Each recurring session of the Legisla
ture 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 other, and all would suffer from the
menace OF an extravagant or corrupt ex-
ercise of the taxing power of the govern
meiif.
II is a most radical departure from our
present constitutional methods OF taxa
ton. ia Of more than doubtful expedi
ency, of most doubtful efficiency and un
doubtedly vicious in policy.
II relieves the owners of large tracts OF
uadeveloped lands from payment Of State
and State school taxes. and places the
increased burden on the production arts
ing from the development Of other lands
II discriminates in favor of the non
resident land owner and against the res
ident produces.
1t taxes production, energy and enter
prise to the exemption of idle, dormant
and unproductive property and capital.
1t makes the business Of developing
ihr great resources of the State an unlaw
f,l business, only to be engaged ia BY
governmental permit.
Its tendency will inevitably be to re
isrd development, drive active capital
gu. If the State and deter other active
capital from coming in.
+; will unsettle and disturb our land
titles alter forty years Of effort on the part
OF sur .urts to determine and settle the
SINE; it will involve the State in costly
sui to test the validity of the new law
AMI -hould it be sustained in whole or IN
part. it will further involve The people
in almost endless litigation to construe Its
pr visions aud requirements.
We believe an extraordinary session
of the Legis AZURE for the purpose Of pass
ing upon or considering the tax system
submitted by the Commission would be
useless and wholly unwarranted by ex-
listing conditions; and that il would en-
tail needless expenditure of from $40
600 to $4,000 of the public moneys.
We further believe that our present
system of taxation, defective though it
may be in some matters of detail, il
founded upon the true principle and cor
rect theory OF taxation, and that it will
be far wiser to seek to correct The defec,-
existing therein than TO supersede the
same with system so radically different
there from and of such doubtful value
either from the standpoint of principle or
utility.
n. E. WHITAKER,
j N. VANCE,
ALFRED CALDWELL,
J. G. HOFFMAN, SR,
JOHN A. HOWARD,
A. B. FLEMING,
O. s. MCKINNEY,
E. NJ. SHowALTER,
w. N. CHANCELLOR,