The advocate. [volume] (Charleston, W. Va.) 1901-1913, 1908-01-30
200,612.O0.
ss6,GOO.0


=, 1t will be seen that fine Increase in
1907 over the assessment Of 1906 IS
very considerable; to say nothing Of
the great Increase over the Assessment
Of 1904. E%.AsT%<,'.- .-.-% -
/, There has been great increase. since
1904 when they were assessable by the
Vocal assessors iii taxa BILE value OF the
property OF pipe iiiies> and oil and gas
companies, in that Of water and cleo,
trio light companies, in that Of tele,
graph and telephone companies, and
in the property Of express companies.
In some of these Items it is believed
that the increase Is more than ten
times. 80 49,. : : ~. 10, ~
To leave this p"operty,=the value Of
which has been so enormously increas
ed. and the other property OF the
State, with no protection against ex-
travagance, incoInpetency or some
thing worse, of local levying bodies,
ether than the constitutional limita-
ton made to fit The conditions Of 1872,
would be unjust, IN act Of bad! faith,
and violation Of the Hedges Of the
you and myself belong.
There IS great waste of public mon
ey in the conduct Of the fiscal affairs
of counties, school districts and NUM-
cipal corporations. 1t is our impera
tive duty to prevent this waste as far
as possible. Expert, supervision of the
fiscal affairs OF these territories, and
~ hn or ND hc re
handling public money, is urgently de-
nanded. Moreover, after this year,
there will be an annual assessment Of
the value of real estate as well as OF
personal property: doubtless resulting
in large increase ri the taxable value
of real estate. Ii. my Judgment, It is
the duty Of the Legislature to enact
proper laws to limit the rate OF leyies
for taxation by county courts, boards
OF education, and the authorities OF
municipal corporations, and to regu
late the laying o. such levies, and also
to pass an act to provide for the SUI
rervlsion of public offices and institu-
tons and to establish a.~uniform sys-
tenn Of public accounting. t&.',,-, -, -
In-respect to Inhalation or lovies, It
Is sometimes said that this is an I'M
warranted interference with. the right
Of local self.gove: nment: I discussed
this objection in my message TO your
session OF last. year, beginning on page
106, and therefore 1 shall say less
about it now. It has long been the
policy in this country to limit the lev
les, as was shown in that message, it
/" becoming mo:, and moro the fash
len TO do so. i know Of no State in
which it is not DONE, 1t Is put into
the Constitution Of this State itself,
who're also the power Of the Legisla:
ture to levy capnation tax is limited;
and where also tho people themselves
have limited Themselves as to the
amount Of Indebtedness they may in
cur; the Constitution going so far as
to provide that the people shall not
even vote upon themselves indebted.
ness to exceed five per cent. Of the as
sessed value Of the property taxable.
Every officer OF the government, from
the Governor down, Is subject to dis
tinct and precise limitations; the jur-
!sdiction Of our courts is fixed, which
is limitations; and nearly all Of our
State Constitutions dealing with the
Legislature is practically limitation of
its authority, for otherwise the 1egis-
lative department would not be limit.
ed at all, except Ey the Federal laws.
Indeed, what officer, court, or legisla-
tive body, National or State, whose au-
thority is NOT r;;ted?~-
1t is extremely desirable, from every
point Of view, to Teep down tax ievies
10 reasonable RATES. Failure to do so
will make 1t Impossible to get on the
tax books , large amount of property;
will make taxation burdenSome, and
to an extent arrest the development Of
the State; will have a tendency to pro-
mote extravaganza in the transaction
Of public business. Low levies will
cause county AMI other local authori-
ties to become interested in seeing
that all the property is placed on the
books AT its propcr value. in order that
sufficient REVENGE a. the lower rate of
'evy may be had for their purposes.
But elasticity Gao lie had, provision for
merSenc'es made. and full degree Of
local self-government preserved BY
naming maximum ievies in the stat
ute, and providing that they may bel
exceeded by vote Of the people af
fected; this will also provide an adj
mrable check,
Sinking Funds.
/ cannot thinl; it unnecessary toI
dwell at length upon the Importance Of
making proper provision for the In
vcstmcnt and safe guarding Of the
sinking funds Of local 1evying bodies.
Salaries for County Officers.
1t is submitted to you with conf
dence, that the time has arrived in the
history Of this State to abolish the
/. nnnkinn Of To off