Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1907-11-02
MAY CALL EXTRA SESSION
DeseIsion Of Supreme Court ]
Blow 10 Tax Reform.
LAWS CAN BE EASILY AMENDED
Slight Omission From the New Tax
Law Of This Year Is Cause Of
the Trouble.

the Trouble.
The decision Of the supreme court
In the Writ county case Is regarded
BY the friends Of tax reform as the
severest blow that the movement has
received and one that renders the
new tax laws worse than useless. II
throws down the bars and subveris
the entire purpose Of the new tax
laws. This is not any fault OF the
supreme court which merely interpret
cd the law as It found II. The trouble
hes In a small, but very important
oversight in drafting the important
act of 1907. This can be remedied by
further leg, station and 1t is believed
that the sooner the legislation is had
the better. For this reason 1t is prob
able that Governor Dawson will at
once. or in the very near future call
an extra session of the state legisia-
ture TO take up this matter and pro-
vide the safeguards against an ex-
cessive levy which were at al times
contemplated by the tax reform meas
ures.
The case which has just been de-
cided was a mandamus proceeding
brought by the state. through the tax
department against the Writ county
court to compel the latter to fix
levy which were at all times contem.
plated by the tax reform measures.
The case which has Just been de-
cided was mandamus proceeding
brought b. the state, through the tax
department against the Writ county
court to compel the latter to fix levy
in accordance with the law Last Au-
gust this county court had, acting I'M
der legal advice fixed not only the
the regular forty-cent levy for the
county purposes ranging from 10 to
80 1-3 cents. The bringing OF the
snlt followed to test the natter II
was case of original jurisdiction
brought at once in the highest court
IN the state. Judge Poifeneberger
granting the alternative writ at
Charleston, September 4.
The matter was argued and submit
ted with the result which has just
become known.
The whole case of the troub'e-the
little rift within the lutte that led
to the decision which has knocked
the props temporarily from under tax
reform is the omission OF the words
Including road levies' from the en-
powerng clause of the amending act
of 1907. These magic syllables had
figured in the previous amending act
of 1905 but we're left out OF the later
act.
The original provision of the code
which was the subject OF these amend
ments is contained in section p Of
chapter A. II simply gives the coun-
ty court the unqualified power 10
make road levies. The supreme court
holds that this provision s neither
expressly nor by implications repeal
ed in the 1907 act, and that the coun-
ty court can therefore exercise the
power granted in addition to using
that which they possess under the tax
lou fe. 70 o,fy for
county purposes.
In the ameding act of 1905 to pre-
vent the county levies from being
put up on the increase basis OF yalu-
alton, this increase was expressly
limited to five per cent. of the pre-
vous years. and it was explicitly stat
ed. in so many words that the whole,
so limited, should include all road lev
les. The object everywhere was to
prevent extravaganza and to guard
against the abuse of the increased val
uation
The defect can be remedied if ac-
ton is taken at once, in time to pre-
vent much harm being done, and it is
thought that Governor Dawson viii
not hesitate in this veritabe crisis
which the new laws are facing. For,
of course. this decision affects not
only Writ county alone but every
other county in the state.
DON'T WRITE ON PAPERS.