Ceredo advance. [volume] (Ceredo, W. Va.) 1885-1939, 1903-08-26
PROMINENT BUSINESS MEN
OF the State Give Reasons Whu
Theu Oppose the New Plan of
Taxation as Recommend
ed bU the Tax Com.
mission.

~ tHt eOpto OI vest bTVtN1I.
The undersigned having carefully
considered the report of the Tax
Commission and the Legislative bills
submitted by it, proposing new
system of taxation for the the State
of West Virginia, are of the opinion
that the plan proposed is objection.
aele upon many grounds and for
various reasons. And feeling as we
do an abiding interest In the present
and future welfare of the State and
its institutions, we deem ourselves
warranted in briefly setting forth
these objections as we see and be-
lieve them to exist
BY the proposed system of taxa
tion it is sought to abolish the State
and State School tax on all real estate
and personal property, including
railroads, and to supply the State
revenues now afforded thereby, in
part by imposing special license
tax on the business of producing
coal, oil and gas, fixing the amount
of such tax at one-third of cent
per ton on coal, one-half cent per
barrel on oil and one and one-third
cents on every 100, 200 cubic feet of
gas; by imposing n license tax on
the business Of practicing law and
medicine and retailing tobacco and
increasing the tax on hotels and
restaurants, on liqnor, brewers and
distiller's licenses; aud by providing
that certain public charges now pay
able out of the State treasury shall
be paid by the counties.
This scheme of taxation is in our
judgment contrary to the provisions
of our State constitution, and would
we firmly believe, be so held by the
courts:
lst. Because repugnant to section
l of Article X of that instrument,
provides that taxation shall be equal
and uniform throughout the State
and that no one species of property
shall be taxed higher than any other
species of property Of equal value.
2nd. Because it exempts from tax
alton for State purposes property
not authorized by the Constitution
to he exempted.
3rd. Because the exemption Of
real estate from taxation for state
purposes is expressly prohibited by
the Constitution, and the failure for
any five years TO charge real estate
for State taxes is declared by that
instrument TO work a forfeiture of
all tracts of land of one thousand
acres or more.
4th. Because it would be ques-
tionable at least whether the payment
of county, district and municipal
levies on real estate could be en-
forced by forfeiture in the absence
of State tax thereon.
5th. Because the right to mine
coal or produce oil and gas is not
that character of privilege" or
"franchise" authorized to be taxed
within the intendment Of the Con-
stitution, and because even as such
privileges and franchises alike as
required by the Constitution.
But aside from its manifest con.
fict with the Constitution, the pro-
posed system is directly at variance
with what we believe TO be the true
principle of taxation, namely, that
all property shall be taxed and that
1t shall be taxed by equal and uni
form laws in proportion to its value
without class discrimination or fa-
vor.
1t would seem to require no elabo-
rate argument to convince fair-mind-
ded men that any system is unsound
in policy which would exempt from
State taxation the great mass of
property in the State and place the