davidaulloa/AmericanStories huggingface dataset:
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
Tax Discrimination Against the
Farmer


Speaking Of the credits and indebt-
edness that may be set OF against
each other in filling out the assessor
| blanks, Tax Commissioner Dillon uses
the following illustration in the In.
telligencer on May 10th:
III a man possess ten horses on the
first day of April worth one hundred
dollars each, but had not paid a single
cent on the animals, he would be as
sessed on the full value of the ami
mails regardless of whether he had
paid for them or not If, however. he
held someone's note for 81 500, which
he would likewise be required to give
in to the assessor on the blank. he
could deduct this amount of his in
debtedness on the horses from the
amount of the note, or only be assess
ed on $500 In other words, he could
subtract his Indebtedness from any
intangible property that he may own
IF he held no such note then he
would be required to pay taxes on the
full value of the horses. or 81. 900, even
though he had not paid for them"
From this it is evident that the
farmer must generally pay taxes on
err he has paid or still owes its entire
price, or any part of it, And these
taxes are to be based not as hereto
fore, upon fair cash value. but upon
the true and actual value that the
property would bring at voluntary
sale, The farmer, if he holds a note.
on which he is OF course also taxed,
may deduct what he owes on the horses
from the face of the note. But how
often will the average farmer that
owes for some of his farm equipment
be so fortunate as to hold note?
The banker or money lender usually
has both his credits and his debts rep
resented by the same kind of property,
notes and similar securities. so that
he can always deduct the full amount
OF his Indebtedness, thus only paying
taxes on the net balance in his favor.
This is fragrant discrimination
against the farmer.
AS will be seen from the same inter |
view the small merchant and retail |
dealer is in the same boat with the |
farmer. though possibly not to the |
same extent
Probably it would be said by the
shiu advocates OI the rake tax reform |
that this feature of discrimination |
against the farmer was to be found in
the old law. But if this be the case it
is to be remembered that Messrs. /
Dawson, Lakin & Co. have now de-
prived the farmer of any osmpensa-
tive advantages that he enbyed under
the old law. They have put the tax
value of his real estate up to twice it's
old figure. They are putting the tax
value of all his other prQpecty -
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
Serious Charge Against Gov Dawson
BY Prominent ReuuhItcan

Grant p Hall broke int the gpans
jury room yesterday and krske up tn.
game.
| After he got through testifyinE tn,
body of inquisitors found it had little
left to do and took very little time il
which to do it. What did Grant say
ask you, gentle reader? Too much
much too much, for the comfort Of
the gang and the dignity of the State
When Hall last week received &
subpoena to appear before the grand
jury, he gave notice that when he die
appear he intended to tell what be
knew
That's what We want" said the
people who had him summoned.
We'll, that's what you'll get" re
piled Hall, and they got it.
When Hall went into the grand Jury
room yesterday he took a seat, crossed
his legs, and with much the same air
that Dewey had when he flung his field
glass over Manila bay, and said, you
may fire when you are ready, Gridley, 3"
said, fire away"
Attorney General May was at the
trigger, and he began.
DO you know, Mr. Hall, of any at
tempt ever being made to bride a
member of the County Court of Kama
wha county,"
Il do" said Hall.
We'll, just tell the jury all you
know about it, Mr.. Hail." said the gen
ial and urbane May.
81 remember" said Hall, that about
five years ago, during the campaign of
Nf
the State. gave me three one thousand
dollar bills and one five hundred dollar
bill, which were to be turned over to a
certain member of the County Court
in case he voted for the appointment of
the election commissioners named
upon list furnished by Mr. Dawson"
Then Prosecutor Mays countenance
fell so hard it pretty near dropped off
Mr. Hall went on to tell that he car
ried the money about for a consider
able time in his pocket and finally, be-
coming afraid he might lose it, gave it
to Ira Mottesheard who locked it I'D
in the safe in the Circuit Clerks office.
Mr.. Hall was not certain as to who
was to make the arrangements with
the member of the County Court whom
it was intended to buy, and, so the
story goes, did not mention his name
The project, however, fell through, and
the money was returned to Mr. Daw-
son, then chairman of the Republican
State Committee.
By the time the witness had reached
this stage OF his narrative. Prosecutor
May had succeeded in recovering a few
scattering remains of a once robust
breath. and managed to articulate:
when did you say this occurred?"
about five years ago, during the
of 1900"
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
The Way to Reduce Taxes is to Reduce
Expenditurss

Expenditures.
| The Democratic doctrine has ami
/ formly been that the only rational way
to reduce State taxation is to cut down
appropriations. looping off such items
OF expenditure as benefit particular
persons without materially increasing
the welfare of the people at large
The Republican administration. con.
fronted with the admitted fact that il
had doubled the appropriation since
it obtained control of the State. de-
clared that ii had nevertheless reduc-
ed the average taxpayers future taxes
by adopting new devices for catching
more OF the property of the tax dodger
The chief of these devices, strange to
say, was one of the Oldest known to
the shifty politician, the revaluation of
real estate, the very species of prop
erty owned by the average taxpayer.
The new lew requiring that real estate
be now. for the first time, put upon the
tax books at its full selling value at
a voluntary sale. And this device was
adopted Notwithstanding that this
species of property bore the bulk of
the burden of taxation even under the
old method of valuation
During the late campaign the Demo
cratic press showed conclusively that
whatever might be the fate of the tax
dodger. the effect of this law would be
to make the average owner of real
estate pay twice the amount of taxes
that he paid under the old law. The
answer to this was that a new limit
had been prescribed for the levy rate
that could be imposed by the County
Court. The last Legislature has ad-
mitted that this claim was entirely I'M
founded by finally passing an act that
may to some extent curtail the rate of
levy. But as the decrease in rate is
nothing like the increase in valuation
the average taxpayer will still he liza
BILE for more taxes than he was under
the old law. In the meantime the
State administration will have secured
exactly what it started out to secure,
more taxes to indulge in more extrava-
CANT and wasteful expenditures.
If any taxpayer doubts that his prop
erty will shortly be liable for still
more taxes let him, if he can ascertain
from the real estate assesso at what
figure his farm. or house and lot, is to
go on the assessment books Or if he
has any doubts as to the reckless ex-
travagance that prevails at Charleston
let him INQUIRE. for example, the num-
her and pay of the legislative attaches
at the last session.
Whatever may be claimed for the
Republican party in West Virginia. it
must be admitted that it has been
very lucky. A great financial depres-
sion and Democracy divided on ma
tional issues gave it control of the
State. Controlling circumstances In
nurelv national matters saved it at
The last election though thax aa,sld u az
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
Democratic Nomination.

The Democratic Congressional con-
Vention, which convened at Keyser
on Wednesday of last week, nominated
that splendid citizen of Mineral county,
Col Thos. B. Davis, as the Democratic
candidate for Congress.
Perhaps no man in the Second Con-
gressional district is better known
than Col. Davis, both inside and out
side the district No man has done so
much for the district and its develop
ment, in business way, as Col. Davis,
save and except his distinguished
brother. Col. Davis was not a candi-
date, did not even want the nomination
and so stated when his name was plac-
ed before the convention, but the con-
yention declared him the nominee I'M
unanimously, and he accepted, like the
loyal Democrat he is, and declared his
int 81
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02

became II, was to pay off political
debts out of the State Treasury.
Items of public expenditure Of this
kind, and there are many of them in a
less degree, can be cut down, and
taxes, if not reduced, at least kept
from being increased But they never
will be until the independent voter
wakes up and thinks for himself. The
day will never come when he will be
allowed to vote on the question of
high or low taxation by itself. All
that he can do is to choose a time
when the other issues are the least
vital.
The special election in the Second
Congressional district affords an excel
lent opportunity of doing this. It's re-
suits will not affect the political com
plexion of the National House of Rep
resentatives one iota, but it will be
taken as showing the trend of public
sentiment on the tax question.
Mr.. Lakin was a follower of Mr..
Dawson in the fake tax reform move
ment. His nomination is said to be
due largely to the Governors efforts
on his behalf. His election would be
trumpeted forth by all the fake tax re-
form organs as an endorsement of that
measure, just as his nomination was
claimed defeat to the Teter wing OF
the party. His defeat on the other
hand will mean that the farmer refuses
to believe that he has been benefited
by the new assessment; and that the
taxpayer is generally awake to the fact
that you cannot at the same time re-
duce taxation and continue to increase
expenditures at the enormous rate of
which the foregoing figures, taken from
the officially published acts of the
Legislature, are a sample
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
Farmers Exemption Gone.

Probably most of the farmers of
West Virginia know from actual ex-
perience that farm products and live
stock produced in the preceding as
sessment year have hitherto been ex-
empt from taxation. How many of
them know that one of the provisions
of the fake tax-reform laws removes
exemption?
In the last campaign it was strenu-
ously denied that a change of this
kind had been made to the detriment
Of the farmer And the new tax legis-
lation was so recent, the acts of the
special session so hard to come at,
that great many continued to believe
that the law had remained unchanged
in this respect. The action of Sena
tor Campbell of Jefferson. in the late
regular session has now removed all
controversy on the question and shown
not only that this exemption has been
taken away from the farmer, but that
Massrs. Dawson, Lakin 6, Co. did it
deliberately and of malice afore-
thought, and that they refused to re-
store it when they had the opportunity
Of doing so at the late regular session.
II any voter still has doubts on this
question he has only to glance at the
Senate Journal to have them settled
forever
On page 1 of the journal of Febru-
arg 21st, 1905, he will find that when
the Senate was considering the bill
that among other things, fixed the
rate Of tax upon each subject of taxa
ton. Senator Campbell moved to
amend the bill by adding at the proper
place the following:
Provided. however, that agricul-
tural products grown directly from the
soil, and the products and increase in
number of live stock produced within
the State during the year preceding
the first day of January. and remain
ing unsold on that day in the posses
sion of the original owner or his agent.
shall be exempt from taxation"
The amendment was defeated by a
tie vOte-thirteen to thirteen. Every
vote that was cast against it was that
of Republican, and every one of the
five Democratic Senators, and seven
or eight anti-administration Republi
cans voted in favor of it.
Anyone who has followed the legis
lation forced through by the fake tax
reformers at the special session of last
summer knew that the farmer mad
f., been deprived of this exemption, and
so told him during the last campaign
but the fake tax-reform organs denied
| and explained the proposition so loud
| ~ that the ordinary voter could hardly
| be blamed for not knowing what to be
| lieve in the absence of the official rec
ord of the proceedings of the specia
| session.
! Now, thanks to the efforts of Sena
| tor Campbell, the farmer knows thai
he was deprived of this exemption de
| liberately, and that it will not be re
stored to him as long as the present
/ administration people control things
II he does not take advantage of the
opportunity that the present election
gives him to express himself on this
point. he has only himself TO blame fol
the additional tax burdens that will
he put upon him in different shapes a.
long as steadily increasing State eX
penditures require more and more
taxes.
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02

1t should always be borne in mind
by the people that political machine
has no politics. 1t is simply an out
law organization within itself sailing
under false colors to deceive the peo-
pie. Its stock in trade is to appeal
to the political prejudice of the people
and deceive them and at the same time
bleed the corporations and compel
them to form an alliance with them
whereby they can both rob the people.
The question is. how long are the peo-
pie going to stand for robbery? Ii
they continue to vote blindly on politi.
cal bias and prejudice they may ex-
pect the political machine to reap the
harvest while they pay the tax.
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
Comparative Benefit Of Reduced Levy
to Farmers.
Let the farmer note this:

10 aTmor2.
Let the farmer nots this
The Dawson, Iakin 4 Co. fake tax
reformers claim that the rates of levy
will be brought down just as much as
tax values go up. This is not true,
but if it were, still the farmer is com
pared with the holder of notes and
other intangible property would not
receive any benefit
Under the old law a holder of. say.
note for $4,000, returned it to the as
sessor-if he returned ii at all--at its
face value of $4,000, and was taxed
on that amount Under the new law
he will continue to do the same, get
ting the full benefit of the reduction
in levy rates, If there is any.
Under the old law the farmer-for
good and sufficient reasons-was al
lowed to put his land on the assessors
book at one-half or one-third its real
or face value, and taxes were of course
paid on this value Under the new
law, if there is no reduction in the
levy rates. the farmers taxes will be
doubled or trebled according as the
tax value is doubled or trebled. If the
levy rate be reduced one-half or one
third his taxes will still remain what
they were. In other words, under the
new tax law he cannot be benefited by
any reduction in the levy rates if the
value goes up as the levy comes down.
In the meantime the tax value of
real estate is rapidly going up. AS to
how much or when the levy rates will
down is another question
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02


And Mr.. Hall was allowed to step
down and out, after being questioned
somewhat about other subjects of a
nature entirely foreign to the one men
toned by him.
The matter found its way to the
streets in short time after it had oc-
Cured, and as matter of course, soon
became the talk of the town.
The 'I-told-you-sos" soon had the
aoor and were recalling the time when
they said the grand jury would not
find indictments against anybody, no
matter with what crimes charged, ex-
rept those who had no political
strength or influence.
Grant oughtn't to have done that,
said one of the militant brand 1T
was several years ago that the thing
occurred, and there's no use bringing
up those old scores '-Charleston Ga
Zette
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02

taxation all agricultural productions
and all increase in live stock for the
year preceding the current assess
ment
The leading organs of the fake tax
reform claim Mr. Lakin's nomination
is an evidence OF the popularity of
their pet scheme with the people. The
accident of Congressman Dayton
resignation affords an opportunity to
test this claim. Will the voter, espe-
cially the farmer seize this oppor
tunity?
Will he put brake on the career
of reckless extravaganza that has led
to increased taxes or will he by his
vote continue to encourage the State
administration to accelerate it's speed
on the course that can only result
in greater expenditures and still high
er taxes?
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02

poinment, and in the end will find him
self called upon to dig down much
deeper in his pockets to meet the de.
mands of the authorities charged with
the duty of providing the necessary
amount of revenues for current ex.
penses of government, whether State,
county or municipal. And as usual
this hardship will fall most heavily
upon the shoulders of those least able
to bear the burden.
On the other hand, everything points
to the almost complete escape of the
railroads. the vast coal and oil inter
ests, and kindred corporations and
enterprises from any substantial in
crease even in assessment and there.
fore not in the amount of tax paid by
them. The rosy and strikingly beau
tiful promises of those who were bent
upon revolution in the former meth.
cd OF assessing property and collect
ing taxes will not bear inspection. as
they have not from the first, and ii is
little wonder that throughout the
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02


again break its record.
Col. Davis is a man of influence,
power, ability and character. He
would exercise a wide influence If
elected His kind and generous treat
ment of many young men in this sec
ton, who lave gone to him in various
capacities anu who have been in his en-
ploy, has made him many warm per-
sonal friend, who will take pleasure in
doing their utmost to secure his cleo
ton.
The only argument in favor of the
election of his opponent is that he is a
good business man. Nobody preteuds
that Mr.. Lakis is statesman or is
made of the material of which states
men are moulded. He is a successful
merchant and banker. If business
ability and experience are to be the
test, Col. Davis is so far ahead in
capacity. ability and years of eXper'
fence that there is no room even for
comparison, even were comparisons
not always odious.
While Mr.. Lakin has been selling
dry goods and shaving paper. or buying
tax titles to delinquent lands, Col
Davis has been devoting his energies
to building railroads, opening mines
and developing the resources of the
State and district. Mr.. Lakin is an
agreeable gentleman, personally, as
we are frank to admit. But so is Col
Tom Davis. The life and work of the
latter have been such that the people
of the district. irrespective of party
owe it to themselves to crown his de
clining years by electing him to repre-
sent them in the Congress of the Uni
ted States.
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
Increased Expenditures Not Due to
Permanent improvements.

That the taxpayer may learn how
much the enormous increase of late
years in State expenditures is NOT
due to the creation of new State insti
tutions, the betterment of old ones or
other permanent improvements. let
him look as the following figures show
ing the appropriations for the years Of
1898 and 1905 on account of the cur
rent cost of the State government, the
legislative, executive and judiciary
branches They are taken from the
published appropriation acts of 1895
and 1905
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
Farmer Pays 1t.

BY a recent decision of the State SUI
rreme Court just made public through
the Law Reporter, the farmer pays the
back taxes assessed in Monongalia.
The decision was made on March
2S. in the case of Peterson VS.. Hall,
from Wetzel county, and the opinion
was by Judge Brannon. 1t is as fol
lows:
"A lessee under an ordinary oil lease
has no vested taxable estate in oil still
in the ground either before or after
the discovery of paying wells. The oil
is taxable only in the name of the land
owner"
The decision is plain, and it will
work havoc to the farmers of this
county under the new tax laws. By
an order of the County Court, these
oil and gas leases are assessed for five
years back, and by the effect of this
decision the owner OF the land, who
has been paying his share of the tax
all along, will have to pay the five
years back taxes.
This is what the News contended in
the last campa -, tAs< the land owner
would have to 10y ne taxes on his
own eighth of 80 al in the ground,
and also on the seven-eighths held I'M
der lease by the oil company This
decision proves that we were right.
But woe to the farmers -Morgantown
News.
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02

r the present campaign to elect
~ro oeseor to JUDGE Dayton would only
laet until tho tax collector makes his
rounds there would not be shadow OF
y 6ouht pc to the result As it is the
o@not - tho assessors work may be
a,~rqrenI. oven this early.
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02

length and breadth of the State there
is lamentation and wailings on the
part OF those destined to feel the pinch
when the new dispensation is applied
In all its alleged beauty. That the
farmer and small property owners are
being heard from without regard to
politics, for there is no politics in this
matter, but simply q question of dol
lars and cents and deception And as
they cogitate over the matter they
realize full well that not only is i
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02
When the Boot is on the Other Foot

Republicans are making strenuous
appeals to the local pride of the Demo
Gratis of Preston county to induce them
to break away from their party affilia-
tons and vote for Mr.. Lakin. because
he is citizen OF their own comfy.
In 1896 William G. Brown, alse
citizen of Preston county, was the
Democratic Congressional candidate
and appeals we're made to the Repub-
licans to do then what they are beg
ging Democrats to do now. Preston
Democrats can use their fingers to
count the Republican ballots that were
cast for Mr.. Brown in answer to these
appeals.
Mr.. Lakin should get as many Demo
cratic votes today as Mr. Brown re-
ceived Republican votes in 1896, that
is. none.
Martinsburg statesman. [volume] (Martinsburg, W. Va.) 1869-1906, 1905-06-02

The reassessment of all the lands
town lots and houses in the State, the
real tax producing feature Of the fake
tax reform program is progressing
rapidly. While the result is not being
published enough leaks out from time
to time to warrant the conclusion that
the increase in tax values will be enor-
nous, running all the way up to three
hundred and fifty per cent and even
higher in some instances. 1t is now
safe to say that the average holder of
farm or town lot and house can count
upon having his tax liability at least
doubled in the immediate future.