The new dominion. [volume] (Morgantown, W. Va.) 1876-1904, 1903-08-26

its taxing power to strike at the
basis Of all industrial development
cheap fuelY
Regardless, however, Of the par
ticular subject of such tag, we con-
tend that any tax on production is
wrong in principle and contrary
to enlightened public policy. 1t
is in effect a tax upon the same
capital over and over again as
often as it appears in the shape of
the product taxed. 1t is tax on
energy and enterprise. tending to
retard development and industrial
growth and to drive away capital
or force it into idleness.
There are other features of the
proposed system which in our
Judgment condemn it as a practic-
al and rational scheme of taxation.
It strikes down about $500, 600
of the States revenues, and by its
own best showing, with all its dis
examinations and inequalities, fails
by at least $500, 600 to supply the
deficit. and even then it requires
the counties to pay at least rs per
cent of the cost of maintaining
the humane institutions and rs
per cent of the criminal charges,
now paid by the State.
We submit that if the State can
dispense with 100000. or one
fourth of the present State and
State school tax, without crippling
its finances, it were better to cut
down the present tax rate, and to
continue under the old system and
by constitutional methods to sup
port its charitable and humane in
stitutions and meet its criminal
charges. Certainly nothing is
gained by pretending to lift the
burden of State taxation for these
purposes, only to re-impose il
again for the same purposes by
way of added county taxes through
cumbers )me and expensive meth
DDS of collection and settlement
between the state and counties.
Moreover, we believe it to be a
chief function of state government
to properly safeguard the peace,
order and security of society by
the punishment 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 up
on the counties, any more than
the latter should in turn place the
burden: T. pom the individual citi-
zen. The temptation to let crimi-
nails go unmolested to save the cost
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 pre-
vailing in many counties in West
Virginia.
The new plan provides for an
nual assessments of real estate,
which must needs result in con-
slant litigation, the overcrowding
of court dockets with suits grow
ing out of inequalities therein,
real or imaginary, and consequent
confusion and delay in inforcing
the collection of the levies.
1t requires the assessment of all
real and personal property of the
citizen for county, district and
municipal purposes to be at its
actual value, with the apparent
purpose of enabling the counties
to thus raise the additional reven-
ues necessary for the support OF
the State institutions without in
creasing the tax rate for county
purposes. In fact, as an Offset to
such increased valuation, it pre-
tends to limit the levy to county
purposes to 60 cents ON the 500
valuation, yet really leaves it open
for the county court to levy on adj
ditional 35 cents for district road
purposes, making possible total
tax rate of 95 cents, which is the
present constitutional limit. 1t al
so makes the officer assessing the
property the collector of the taxes,
and this compensation in both ca
pacities is made to a certain extent
dependent upon his own assess
ment, thereby tempting him to ex-
cessive valuations.
1t might be sufficient answer
to and criticism of the above men,
tioney provisions, to say that it
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 notorious
ly true everywhere. that the great
majority of levy-laying tribunals
almost every year go to the full
constitutional limit of their taxing
power. In making our laws we
must so devise them as to 1afe-
guard 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 me-
cessity or increased county reven-
ues and the possible cupidity of
the assessing officers, be probably
placed at high if not excessive val
uations, the assessment of railroad
and various other corporate prop
critics for county, district and
municipal purposes, is left nr
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 rs a whole
is at best merely experimental.
and on its face lacks the essentials
of permanency and stability.
1t recognizes doctrines of taxa
ton pernicious in principle, ine-
quitable in present application
and dangerous in their future pos
sibilities.
Every business interest present
ly affected would be held in con-
tstant fear of being more seriously
burdened, and every active indus
try not affected in the first in
stance, would be kept in state of
unwholesome uneasiness as to
r.