The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1907-01-10

ALL
eminent authority. also held that 81
The right 10 impose a tax exists. Ii IL
q right which. In It's nature. acknowi-
edges no limits may be carried
to any extent within the jurisdiction
Of the State or corporation which I'm
poses It. which the will OF snch State
or corporation may prescribe AMI
in a more recent case OLoan Associa.
ton VS.. Topeka the court, through
the late Justice Miller. a~gain-sxpress.
ell itself to the same enect as follows:
Given a purpose or object for which
taxation may be lawfully used. and
the extent of its e.. scise is in its very
nature unlimited"
The subjects OF TAXATION" to use
the apt languas re of the late Justice
Field of the sanla court. ARE persons,
property and business. Whatever form
~texatton may dssGrta. whether as du.
ties. impostG. eUcses. licenses or di.
rect it must rsiare to one OF these
subjects, 1t Is not possible o o n
ceive of any oth@e though as applied
to them taxation niay be exercised in
a great variety OF ways
One of the nlost eminent and prac.
tical writer's or the subject of taxation,
speaking of its Importance. says:
"fhe subject Is ons of transcendent
importance. perhaps more universally
Important than any other that can In.
Vitc public attention. Its discussion
opens questions Of the widest possible
rance. There can be no civilization
without government. aud no govern,
ment without an adequate supply OF
revenue obtained from the persons
and property Of the people governed.
There can be no health In the body
polite without sound finance. and no
sound finance without . sound system
of taxation. In fact. taxation is to
our body polite what blood is to the
body p~hylicai If healthy. infusing life
and warmth; hut If unhealthy. the
ascnt FOR producing discomfort and
paralyRis."
Another author. equally eminent
and perhaps more practical in his
treatment OF the subject. remark con.
Coming the importance of taxation:
"Frxstion seem. like a simple thing
20 one who has rever reflected on its
nature and consequences. When.
however. n begins to examine the
financial ayGtems of different ages
and Of diearent countries. one must
he profoundly impressed with the far.
.rcaching importance Of taxation. Tax.
alton may create nonopolies of 1t may
prevent them; It may diffuse wealth
or u may concentrate 1t: 1t may pro.
note liberty and equality of rights. or
IL may tend TO the establishment of
tyranny and d~e'pot!sn; II may be used
to bring about resd-r:s.sd it may be So
laid ~ 10 agErayate and foster dissen.
sion and hatred betTs.a classes: tax.
aton may be so cortrived by the
alillfm hand as to give free scope to
every opportunity for the creation Of
wealth or for the advancement of all
true interests Of States and cities. or
Il, NV ~. CO a,,,ad ty Tororomvsns
II: 90 place n deal OF weight on a com
fnuhity in the raca for Industrial sa.
prcm,cy. There a=e those who claim
cror, mo ,.,n s,m,i. 80 as,a,.s -.
Ia, ,n, t,,.t ,nth... -. -,
n,i, 81 ,,n - ~a.I,. 80,
w. nnra nr~,,na@rs 49, na",
aSoa.naoo a. 49,, ,,.,n. w. o.
,n;, w. ,,n -,
-, :, ,.n. a,. 80. ~
We oiIen hetf taxation poksn oil
nc :. ;c.: ooumoAr $50
av,,. IN the oon.-,r,. a. ~