Daily new dominion. [volume] (Morgantown, W. Va.) 1897-1906, 1903-08-20

save the EXPENSE Oh bHelT 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 a possible total
tax rate of 95 cents, which is the
present constitutional limit. It al
80 makes the officer assessing the
property the collector of the taxes,
and this compensation in both ca
pacities is made to certain extent
dependent upon his own assess
ment, thereby tempting him to ex-
cessive valuations.
1t might be a sufficient answer
to any criticism of the above men,
toned 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 we're 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 40 devise them as to safe
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 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 corporations to pay their full
and equal share of these taxes.
The proposed system as whole
is at best merely experimental,
and on it's face lacks the essentials
of permanency and stability.
1t recognizes doctrines of taxa
ton pernicious in principle, inc
quitable in present application
and dangerous in their future pos
sibilities.
Every business interest present
ly affected would be held in con-
slant 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
what the future holds in store for
lit.
Each recurring session of the
Legislature would be beseiged 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 extravaganza
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 expediency, Of most
doubtful efficiency and undoubt-
edlv 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
nonresident land holder and
against the resident producer.
1t taxes production, energy and
enterprise to the exeml ton of idle,
dormant and unproductive prop
erty and capital
| 1t makes the business of devel-
oping the great resources of the
State an unlawful business, only