The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1905-07-06
WHY?

Doubtless leasehoIds for oil, gas and
coal might have heretofore been taxed.
just as well as now. Judge Mason
and the Supreme Court Of the State
have clearly pointed out that the tax
Ing power rests with the Legislature.
subject only TO the limitations and
regulations contained in the constitu.
ton. The constitution does not levy
taxes. but points out what taxes may
be levied and how, but that instru.
ment does not execute itself. Taxes
must be laid or levied according to
law and the taxing power must be
specifically. exercised by the law-mak.
ing body Until so exercised 1t is dor
mant. The responsibility for the fail
ure to tax leaseholds rests with the
Legislature.
The gross injustice of taxing many
other kinds of property, and especial.
ly lands, homes and farms, and per.
hitting these most profitable and
highly valuable leases to escape was
so apparent that the tax reformers
said this wealth of oil, coal and gas
must pay taxes. The only question
was how beet to assess and collect
taxes upon them. The tax commits.
sion urged a tax upon production, as
sessed upon each ton of coal, each
barrel of oil and each hundred thou.
sand cubic feet of gas. The produ-
GERS and miners said no, and resisted
in the Legislature, in the press, on
the stump and in State conventions
and defeated that form of tax. The
next most feasible form was to tax
chattels real, by name, and that
caught all leaseholds for oil, gas and
coal. The Act of February "a, 1895.
was passed by a Republican Legisla-
ture imposing this tax for the first
time. All the Democrats and a few
Republicans voted against it. 1t met
with the most obstinate resistance.
Powerful paid Hobbies and attorneys
logged members on the floor, in their
roms, at their homes, and by offers
of every consideration and arguments
of every kind tried to prevent its pas.
sage. But the friends of tax reform
prevailed, and the bill became a law.
Governor Dawson and Tax Commits.
sioner Dillon went diligently to work
to execute the law, and instructed all
county assessors to assess leaseholds
for taxation.
Because they did not instruct the
assessors to assess back taxes on
leaseholds they we're accused of going
back on tax reform, of having sold
Out. TO the coal. gas and oil corpora.
tons. of having been bought, and ev.
cry effort made to destroy their influ.
ence and discredit them with all tax
reformers. ~
But unmoved by all this false
clamor, hard to bear and to overcome
when 1t came from unwise or unfair
and indiscreet, or pretended friends
of the reform livery noticeable in this
county,. they said back taxes can.
not be assessed or collected because
none were levied, none. existed, and
there was no authority to levy such
taxes till the Act of 1905.
In Monongalia the propaganda to
collect such alleged back taxes that
had no existence and no legal author.
ity was carried to such an extent that
the county court discardiag the SER
vices of the legally elected law ad-
visor of the county, and acting upon
the advice of belated tax reformer,
ordered back taxes 10 be assessed and
collected.
Judge Mason in clear, able, logi
cal opinion exposed the fallaey of such
action. and fearlessly snjoined the at
tempt to assess and collect the. So
called back taxes" as being in viola
ton of the constitution, and without
authority OF law. He coald do no less
when a proper case was presented to
him. The honesty and correctness of
judgment of Governor Dawson and
Tax Commissioner Dillon have been
fully indicated. and the false criti.
cisms and baseless charges OF active
political enemies and indiscreet polit-
ical friends have come to naught, and
true tax reform, which is equality of
assessments and taxation, still tri-
umpho and marches on.-Morgantown