Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1907-09-21
A DEMOCRATIC AUTHORITY ON
THE TAX LAWS.

pSn1fe review. ne eultOf Oh the
Independent, Hon. Thomas II. Dennis,
was preaching democracy when Mr..
Cornwell was in swaddlile clothes.
For nearly half a century the indie
pendent rs been a tower of strength
in n of the most substantial agricul-
tural counties of the state. 1t is one
of the few democrat papers in West
Virginia that has refused TO accept
the die alton of the coter.e of railroad
attorneys and corporation agents, of
whom Mr.. Corwell Is a glittering ex-
poneat. Replying to Mr.. CornwelFs
challenge to name the particular fea-
lures of the tax laws. which it com
mended, the Independent says:
We have no hesitation, however, in
saying to our esteemed contemporary
that we approve the provision requir-
ing all property to be taxed at its true
and actual value. This provision is
the cornerstone of the whole struc-
ure and u of it have grown many
other provisions intended to secure
uniformity in the valuation of proper
ty and thus equality in the payment
of taxes. 1t is this provision that has
forced the assessment of the property
of railroads and other public service
corporations at something like a fair
value. And here the Review will re-
member that there was just ground OF
complaint. To this provision, too, the
farmers are Indebted that real estate
in the growing towns is now assessed
and taxed according to its value rather
than at a nominal figure, as was too
often the case under the Old lay as il
was administered.
II the Review wants an illustration
of the beneficial effect of the true and
actual value rule OF assessment, the
capita city of the state VIII present it.
Under the old law the real estate of
Charleson was assessed for state a X
ton at about $4,000, 900 in round mum
beers. Commission appointed by the
council reported $4,000 900, showing
that under the old law the people of
Charleston were paying taxes on about
one-siXth of the actual value of real
estate, while here in Greenbr.er, and
probably in Hampshire, the farmers
were paying on a valuation of al least
two-thirds. The Jaw that prevents
such injustice meets our. approval.
The Review charges that our whole
tax system has been revolutionized,
turned upside down and is in such a
state Of confusion that no one can tell
what the law Is. As We see it, there
has been no revolution no inauguTa
tion of a new rule for the valuation
of roperty does not inaugurate a new
system, II simply fixes a new mode
of administering the oil sy~tem. That
there are yet crudities and incon-
gruities in these new laws, resulting
from hasty action and poss bly, ether
causes, NAV be admitted without de-
triment to the laws as a whole. These
will In time be pointed out and no
doubt be removed by the legislature.
Ii could hardly be expected that an en-
tire system of tax laws should be re-
vised and re-enacted without some
mistakes being made; and a reason
abe man viii hardly con1emn the en-
tire work of the legislature because
a blunder or an oversight, which may
be easily corrected. here and Their APP
pears.
We approve these laws as a whole
not so much because they have
brought about a reduction in the
amount Of taxes paid by the great
body of taXpayers-though for this
they must be regarded with favor
but because they prevent unjust dis
elimination in the valuation of prop
erty owned and valued under a uni
form rule applicable to all, individuals
and corporations alike.
Whether or not the results achieved
under the new laws might have beer
secured by a more vigorous enforce
ment Of the old, is a question We neeC
not stop to consider. The fact is WI
have the new laws. and unless it car
be shown that they are working in
justice to somebody, wisdom suggests
that we make the best Of them, espec
tally when it is evident that there ii
no considerable element in eithel
party demanding their repeal or ma
terial modification.
We repeat that the democratic part!