West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1903-08-20
To the People Of West Virginia

Inc Undersigned having carefully
considered the report of the Tax
Commission and the legislative bills
submitted by it, proposing a new
system of taxation for the State of
West Virginia, are of the opinion
that the plan proposed is objection
able 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 tax
alton it is sought to abolish the
State and State school tax on all
real estate and personal property,
including railroads, and to supply
thu State revenues now afforded
thereby, in part by imposing
special license tax on the business
of producing coal, oil and gas, fix
ing the amount of such tax at one
third of cent per ton on coal, one
half cent per barrel on oil and one
ana one-third cents on every 100,
900 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 aud distillers'
licenses; and by providing that
certain public charges now payable
out of the State treasury shall be
paid by the counties.
This scheme of taxation is in our
judgement contrary to the provisions
of our State constitution, and would
we firmly believe, be so held by the
courts:
Ist. Because repugnant to section
of Article X of that instrument,
which 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.
aud. Because it exempts from
taxation for State purposes property
not authorized by the Constitution
to be exempted.
grid. 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 paw
ment of county, district and NUM-
cipal levies on real estate could be
enforced by forfeiture in the absence
of State tax thereon.
sth Because the right to nine
coal or produce oil and gas is not
that character of privilege" OF
franchise" authorized TO be taxed
within the intendment of the Con-
stitution, and because even as such
privilege or franchise tax il is not
made to apply to all such privileges
and franchises alike as required by
the Constitution.
But aside from its manifest con-
fiict with the Constitution, the pro-
posed system is directly at variance
with what we believe to be the true
principal Of taxation, namely, that
all property shall be taxed and that
1t shall be taxed by equal and uni
form laws and in proportion to its
value without class discrimination
or tavor.
II would seem to require no elab-
crate argument to convince fair
minded men that any system is un-
sound 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 few special in
dustries or classes of individuals.
The burdens and benefits should be
shared alike, lest reckless prodigal.
ity in the expenditure of revenues
result from the lack of responsibility
IN providing them. A people are
interested in government in pro.
portion and TO the extent that they
share in the responsibilities thereof
and contribute to its maintenance.
II is unjust that any class or classes
OF people or property shall share in
the benefits of government without
contributing fairly toward its ex-
penses.
With numerous exemptions from
any tax, the question of the amount
Of such tax and the expenditure
thereof becomes one solely between
the representatives Of the exempted
class in the aDnrorri.t;..,, t....t