Sistersville daily oil review. [volume] (Sistersville, W. Va.) 1902-1905, 1903-08-20

ly CONSIDERED Tie Iepolt u ZIG Loo
Commission and the legislative bills
submitted by 1t, proposing 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 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 be-
lieve them to exist.
BY the proposed system OF taxa
ton II 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 spe.
cial license tax on the business OF
producing coal, oil and gas, fixing
the amount of such tax at one.third
of a 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 II
cense tax on the business Of prac-
ticing law and medicine and
retailing tobacco, and increasing
the tax on hotels and restaurants,
on liquor, brewers and distille1's
licenses; and by providing that Ger.
tain public charges now payable
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 constitutions and would,
we firmly believe, be so held by the
courts:
1st. Because repugnant to sec
ton I of Article X of that instru-
ment, which provides that taxation
shall be equal and uniform through.
out the State and that no one
species of property shall be taxed
higher than any other species OF
property of equal value.
end.-Because 1t exempts from
taxation for State purposes proper
ty not authorized by the Constitu-
tion to be exempted.
ard. 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 es-
tate 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 1t would be ques-
tionable at least whether the pay
ment of county, district and NUM-
cipal levies on real estate could be
enforced by forfeiture In the absence
of a State tax thereon.
sth, Because the right to mine
coal or produce oil and gas Is not
that charter of privilege" or fran
chise" authorized! to be taxed with.
In the amendment of the Constitu-
ton, and because even at such
privilege or franchise tax 1t Is not
made to apply to all such privileges
and franchises alike as required by
the Constitution.
But aside from lite manifest con
fict with the Constitution, the p.o-
posed system Is directly at variance
with what we believe 10 be the true
principle of taxation, namely, that
all property shall be taxed and that
it shall be taxed by equal and uni
form laws and In proportion to Its
value without class discrimination
or favor.
1t would seem to require no
elaborate argument to convince
fair. minded men that any system Is
unsound In policy that would ex
empt from State taxation the great
mass of property In the State and
place The burden of maintaining
the State government upon few
special industries or classes OF In
divlduals. The burdens and bene-
fits should be shared alike, lest
reckless prodigallty In the expendi-
ture of revenues result from the
lack of responsibility In providing
them. All people are interested In
a government In proportion and to
the extent that they share In the
responsibilities thereof and contrib
ute to It's maintenance. It Is un.
just that any class or classes of PEG,
pie or property shall share In the
benefits of government without
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