West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1903-08-20
THE new PLAN OF TAXATION AS PROPOSED ID.
BY THE STATE TAX COMMISSION.

distributed, yet this new scheme of
taxation abandons every principle
Of fairness and equality. Why should
only the coal, oil and gas interests
be required through the pretense of
a license TO pay tax 10 the State,
and not also the iron, steel and tin
plate mills, glass, pottery and brick
works, steam and electric railroads,
pulp mills, tanneries and lumber
interests1 Why should the great
railroad corporations be relieved of
the $50, 600 per annum State and
State school tax now paid by them
and the burden of their exemption
be saddled on the coal operators in
the form OF third OF cent tom
mage tax on their $4,000, 900 tons
output Why should the producers
of oil and gas, who have expended
in the Development of our produc.
ing fields money capital largely
greater in amountthan the aggregate
value of all the States oil and gas
production, be Disseminated against
in favor Of the non resident land
owners who hold vast areas of our
domain and do nothing to increase
the wealth or advance the prosperity
of the State1
Our coal is sold in the worlds
markets at prices fixed by competi-
ton with the product of other
States. Why should we place special
and unusual burdens upon it1 Why
should West Virginia, with its future
possibilities as a great manufacture
ing State, WELD its taxing power to
strike at the basis of all industrial
developement-cheap fuel1
Regardless, however, of the par
ticular subject of such tax, we con-
tend that any tax on production is
wrong in principle and contrary to
enlightened public policy. 1t is in
effect tax upon the same capital
over and over again as often as il
appears in the shape of the product
taxed. 1t is tax on energy and
enterprise, tending to retard devel.
opment and industrial growth and
to drive away capital or force it in
to idleness.
There are other features of the
proposed system which in our Judge
ment condemn it as practical and
rational scheme of taxation.
1t strikes down about $500, 600 of
the States revenues, and by its own
best showing, with all its discrimin-
atoms and inequalities, fails by at
least Saoo, 900 to supply the deficit,
and even then it requires the coun-
ties to pay at least seventy-6ve per
cent of the cost of maintaining the
humane institutions and seventy
five per cent of the criminal charges
now paid by the State.
We submit that il the State can
dispense with $500, 600, or one
touth Of the present State nd State
school tax, without Gripping its
finances, it were better to cut down
the present tax rate, and to continue
under the old system and by consti-
tutional methods to support It's
charitable and humane institutions
and meet its criminal charges.
Certainly nothing is gained by pre-
tending to lift the burden of State
taxation for these purposes, only to
re impose it again for the same pur-
poses by way of added county taxes
through cumberson and expensive
methods of collection and settle
ment between the State and the
counties.
Moreover, we believe it to be a
chief function of State government
to- properly safeguard the peace,
order and security Of society by the
punishment of its felons and the
care for its insane, and this duty to
society at large should not be shift
ed in whole or in part upon the
counties, any more than the latter
should in turn place the burden
upon the individual citizen. The
temptation to let criminals 90 un-
molested TO save the costs of prose
cution, and to abandon the insane
and other unfortunates to save the
expense of their proper care and
protection, would be difficult 20
resist under conditions prevailing in
many counties in West Virginia.
The new plan provides for annual
assessments of real estate, which
must needs result in constant litiga-
ton, the oyercrowding of court
dockets with suits growing out OF
inequalities therein, real or imagin-
airy, and consequent confusion and
delay in enforcing the collection OF
the levies.
1t requires the assessment of all
DR.. FENNER'S