The Clarksburg telegram. [volume] (Clarksburg, W. Va.) 1874-1926, 1903-08-28

rate for county purposes N fact, as
an Offset 70 such increased valuations.
It pretends to Limit the levy for county,
purposes to GO cents on the 800 yalua-
ton, yet really leaves It open for the
county court to levy an additional 81
cents for district road purposes, making
possible total tax rate Of % cents.
which Is the present constitutional limit.
It also makes the officer assessing the
property the collector Of the taxes. and
his compensation in both capacities Is
made to certain extent dependent upon
his own assessment, thereby tempting
him to excessive valuations.
1t might by sufficient answer 10 any
criticism of the above mentioned pro.
visions, to say that it can make NO diff.
ference how high the assessment yaIua.
tons are placed, rs the rate Of levy
will be low in proportion as the valua-
tons are high, If it were not VIGOROUSLY
true everywhere that the great major
ity OF levy-laying tribunals almost ev-
cry year go to the full constitutional
limit of their taxing power. In maxi
ing our laws we must 50 devise them az
to safc-g guard all contingencies.
A more serious criticism OF these as.
sessmcnt provisions lies in the fact that
while the property of the great mass of
taxpayers in the counties will by rea-
son of the necessity for increased county
revenues and the possible cupidity of the
assessing officers, be probably placed at
high il not excessive valuations, the as
sessmcnt of railroad and various other
corporate properties for county, district
and municipal purposes, 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 re-
licved from any interest in requiring such
corporations 20 pay their full and equal
share of these taxes.
Tho proposed system as whole is
at least merely experimental, and on its
face lacks the essentials of permanency
and stability.
1t recognizes doctrines of taxation per-
nicious in principle, inequitable in pres.
cnt application and dangerous in their
future possibilities.
Every BUSINESS interest presently af-
fected 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
state of unwholesome uneasiness as te
what the future holds in store for it.
Each recurring session of the legis-
turc would be besieged by the various
property interests and developing fac.
tors of the state, asking relief or i'm
mnnity from taxation, the one Mt tho
expense of the other, and all would suf-
fer from the menace of an extravagant
or corrupt exercise of the taxing power of
the government.
1t is most radical departure from
our present constitutional methods of
taxation, is of more than doubtful ex-
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 development of other
lands
1t discriminates in favor of the nom
resident land holder and against the res
idcnt producer.
1t taxes production. energy and enter
prise to the exemption of idle. dormant
and unproductivc property and capital
1t makes the business of developing
the great resources of the state an un-
lawful business. only to be engaged in
by government permit.
It's tendency viii inevitably be to re.
tard development, drive active capital
out OF the state and deter other active
capital from coming in.
1t 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 ..cx law; and should it be sustained
in Whole or in part, it will further in
volNe the people in almost endless liti-
CATION 10 construe its provisions and re-
quircmcnts.
We believe that an extraordinary ses-
sion Of the Legislature for the purpose of
passing upon or considering the tax sys-
TEN submitted by the commission would
be useless and wholly unwarranted by
existing conditions; and that it would
entail nedlses expenditure of from $780,
ooo to $4,000 of the pa.lic moneys.
We further believe that our present
system of taxation. defective though It
may be in some matters of detail, is
founded upon the true principle and cor
rect theory of taxation, and that it will
be fur wiser 20 ssc' 20 correct thc defects
existing therein than to supcrsede the
same with a system so radically diff
ferent therefrnrn md Of s,,eh tf,,l