The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1907-01-11

To sum up the matter as briefly "a
I can, the proposition that presents IT.
self to you It. whether you viii give
the State Tax Commissions de
partment or to a tSate board OF as.
SCISSORS. or put It somewhere elsa
where 1t ear be efficiently used, suf-
ftcfent power and authority to make
dishonest tax payers pay what they
ought 10 pay. That this is your i'm.
perative duty, It would seem, admits
of no discussion.
These matters could be helped In
this State by amending the Constitu.
lion. although ] think our Constitu.
ton Is more elastic than has been
generally supposed, especially in the
matter Of the authority Of the Legs
lature 70 classify property, II the
Legislature can put toll.bridGes in q
class and provide that their taxable
value shall be ascertained from the
annual rental value, which the Su.
preme Court has said the Legislature
can do. ] see here power Of classIl-
cation. to a very large extent. But
that is too much in our Constitution.
The State Board Of Commerce of
Ohio. which has procured so many
good laws in that State, proposed the
following as an amendment to the
Constitution Of that State;
THE General. Assembly shall pro.
vide for the raising of revenue for all
State and local purposes in such man
ner as 1t shall deem proper. The tax
alton for Stale and local purposes
shall be classified, and the taxation
shall be uniform on all subjects of
the same class and shall be just to
the subject taxed"
This amendment was adopted by
the general assembly Of Ohio aud sub.
mitted TO the voters OF that State.
About the only constitutional provi-
sion that Is wise and necessary is that
all taxation shah be Just. Uniform.
ity is not always Justice: the SUI
preme Court Of the United States has
said that justice cannot be effected by
taxing all kinds Of property alike. To
make taxation gust classification ia
necessary.
Abolition Of State Taxes.
One Of the main purposes OF the new
tax laws was to abolish all ad val.
orem taxes on property for State pur.
poses. The political party to which
a large majority of; the members OF
this Legislature belong, in It's late
State platform, distinctly took this
position, and declared that "the end
sought by It's is the abolition of State
taxes on property, and substitution
therefore of revenues derived from 9TH
er sources, taking care, always. that
no injustice be done to any pursuit,
industry or interest" 1t will be seen.
therefore. that the dominant political
party in this State is committed to
the abolition OF State taxes on prop
erty. Concerning this, as perhaps all
other economic policies, there are ar
guments for and against. The argu.
ment against is that the abolition wnl
tend to promote extravaganza In ap-
preparations by the Legislature; and
I think this is the strongest reason
urged against it and the only reason
on principal that ] know Of. To this
argument 1t may be replied that. while
some money might he extratagantiy
used. on the other hand when taxes
are drawn directly from the property
Of the people. there Is likely to be
very much less advance in the way Of
general and necessary improvements.
The great works Of internal improve.
ments done, and being done and con-
%templated by the national government,
would perhaps never have been &C.
compiishd Or proposed II the money
that they cost and will require had to
be drawn by direct taxation on the
property of the citizens. But the first
thing in taxation is justice and equal
lly. AS lOHS as We nave luSeS lOr
State purposes levied on the property
of the people We are bound to have
much injustic in taxation. because it
is impossible TO ~equaiize the value Of
property among fifty-tive counties of
this State, IN which there r such
great differences in kind and such va
riety OF conditions The abolition Of
State taxes would at, once eaualise
among the counties. 1t is not owe
looked, however, mat IL the Stale
taxes were abolished. that there would
still be need OF keeping up the values
in the counties, but the great tempta-
ton to undervalue the property III
the counties would be done away with.
The property ought to be kept up to
the standard, because the State board
which assesses the property of the
railroads and the other property now
required to be assessed by the Board
of Public Works, must assess that