The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1905-11-05
Tax Exemption.

Tax Exemption.
the City Council of Bristol recently
adopted an ordinance granting inc ploP-
erty OF n certain rolling mill locate" IN
"A neighboring town exemption from 10
cal taxation for a term OF years Oh con
dition that the plant be removed -
Bristol. Tho Bristol Courier opposed the
ordinance OIL the ground that 1t was ~
violation Of tho Virginia Constitution Us
1t is. But Colonel S. v. Fukerson MAKES MAKES
reply to the argument Of the Courier tl1at
a resolution ofttthe Council, like ~, act
OF the Legislature is legal and bihdinS
and that officers Of the city must pc
governed thereby until it is declared voia
by the court. Colonel f'ulkerson further
argues In behalf Of the action OF the
Council that the ordinance Is clearly IN
the interest of taxpayers and cit'2e 3
generally and that the Council was
therefore, right in adopting it.
However that may be, the Courier is
right and the Council is wrong. Section
s1sS OF Article 10 Of the new Constitution
provides that "all property. except as
hereinafter provided, shall be taxable;
Eail taxes whether State, local or munl-
cipal1 shall be uniform upon the same
class Of subjects within the territorial
limits tof the authority lcvying the tax,
and shall be. levied and collected unoef
general laws That is az specific rs the
Fnclisl, language can nuke 1t and the
y cd IN
tuition for the purpose Of preventing tax
exemption and all forms of tax discrlmi-
nation. Under the old constitution tue
question was for time In doubt ana IN
some of the cities OF the Commonwealth
exemption was offered as an induce
ment to factory building. But as the
Courier says, the question was thorough
Nv threshed out in the last Constitutional
Convention and the ordinance was
framed in such a way as to remove all
doubt as to its meaning. Under tho OLD
constitution 1t WAS provided that taxa
ton upon all subjects should be equal
and uniform; under the new constitution
1t is provided that there may be different
rates OF taxation upon different SUD
jccts But it is also provided that taxes,
whether state, local or municipal, shall
be uniform upon the same class OF SUD
jects and shall be levied and collected
under the general laws. There cannot
be one rate for one man and another rate
for another man upon the same class OF
property in the counties, cities or towns
OF this Commonwealth.
There may be to Colonel Fulkcrson
comfort in tho argument that resoiu-
ton Of the Council is legal and binding
until 1t is declared void by q court, but
IL any tax payer in Bristol should raise
the question in court, there is no shadow
Of doubt. that the exemption ordinance
under review would be declared illegal
and void, and any company which ac-
cents exemption under such an ordnance
wIl, do 50 at It's own risk. The privilege
may be enjoyed for time, but whenever
| tho question Is raised In court, Inc prlEl-
,cc. VIII cease and ali back taxes will
| be collected. n
This clause IN the constitution was
adoptcd because it Is right ~ principle
and because It is sound pupiio pol'cS.
| Taxation is burden and oil properly o.
,,o same class should bear It's TAR pro-
norton OF the burden. That ~ Demo-
cratic principle and should be the IN
variable rule OF a Democratic govern
ment. Otherwise the taxing power misht
hc used to help one lnan8at the expense
Of The other We commend the Bristol
| Courier for the sensible ana righteous
position which 1t has taken me courier
contends, and rightly so, that mere IS
n moral question involved, because dell
ance OF the law Is morally wrong and
the Bristol ordnance was conceived and
adopted III defiance of the Organic law
OF Virginia. If this were mere local.
question we should have morning 90
say about It, hut It is more. q V'olat'oh
Of any provision Of the Constitution OF
Virginia IL n question which concerns
Tic people Of the entire State,
We greatly regret that the Bristol or
! dlnance has been adopted. and we hops
that 1t will he repealed without resort to
| court proceedings
-.