Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1903-08-27
THE NEW PLAN OF TAXATION.

THE NEW PLAN OF TAXATION.
To THE PEOPLE OF WEST VIRGINIA:
The undersigned having carefully
considered the report of the Tax Com
mission and the legislative bills sub
mitted by it, proposing a new system
of taxation for the State of West Vir-
ginia, are of the opinion that the plan
proposed is Objectionable 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 those objections as we
see and believe them to exist.
By the proposed system Of taxation
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
a 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 100000 cubic
feet of gas; by imposing a license
tax on the business of practicing law
and medicine and retailing tobacco,
and increasing the tax on hotels and
restaurants, on liquor, brewers and
distillers' licenses and by providing
that certain public charges now paya-
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:
1st. Because repugnant to section l
of Article X of that instrument, which
provides that taxation shall be equal
and uniform throughout the State
and that no species of property shall
be taxed higher than any other spe-
cies of property of equal value.
End. Because it exempts from tax
alton for State purposes property not
authorized by the Constitution to be
exempted.
3rd. Because the exemption of real
estate from taxation for State purposes
is expressly prohibited by the Consti-
tuition, and the failure for any FIVE
years TO charge real estate tor State
taxes is declared by that instrument
to work forfeiture OF all tracts of
land of one thousand acres or more.
4th. Because it would be question
able at least whether the payment of
county, district and municipal levies
on real estate could be enforced by
forfeiture in the absence of a 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 in
tendment of the Constitution, and be-
cause even as such privilege or fran
chise tax it is not made to apply to all
such privileges and franchises alike as
required by the Constitution.
But aside from its manifest conflict
with the Constitution, the proposed
system is directly at variance with
what we believe to be the true prin-
ciple of taxation, namely, that ali
property shall be taxed aud that it
shall be taxed by equal aud uniform
laws and in proportion to its value
without class discrimination or favor
1t would seem to require no elabo-
rate argument to convince fair-mind-
ed 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 burden Of
maintaining the State government
upon a few special industries or classes
of individuals. The burdens and ben
efts should be shared alike, lest reck-
less prodigality in the expenditure Of
revenues result from the lack Of re-
sponsibility in providing them, A
people are interested in government
in proportion and to the extent that
they share in the responsibilities
thereof and contribute to its mainte-
nance. 1t is unjust that any class or
classes of people or property shall
share in the benefit, of government
without contributing fairly toward its
expenses.
With numerous exemptions from
any tax, the question of the amount
Of such tax and the expenditure there
Of becomes one solely between the