The Fairmont West Virginian. (Fairmont, W. Va.) 1904-1914, 1914-06-22

clause IF" of Section SO. which has
escaped my search, | do not think
the council OF the city OF Wheeling
mas any right to impose tax for thu
benefit of said city on corporations
doing business therein, when such
tax is imposed upon the corporation
because II is a corporation ana no.
upon 1t for conducting u particular
kind of character of business or vo-
cation, which is lawfully subject To
a tax under the municipal charter"
Attorney Frank p. Mcneil statcd
yesterday that the action OF council.
80 fas us he can ascertain. is Illegal,
and the charter vii not afford any
backing for the city authorities In
enforcing paymCn: Of the tax. He
also said that such Il tax would lend
TO drive all legitimate corporations
from the city and cause others to
withdraw and carrying on the busi-
ness as firms or partnerships. and
thereby be able to escape the taxa
ton. even though the charter was so
wordcd cas- 10 give council to take
such action.
MIR. w. y. Irvine. president Of the
Beard Of Trade, in discussinr the ac-
tion of council, said that SO far as
he Gun see, the body lad no power
whatever in making such law. lie
believes that that body should now
get together ana rescind its former
action before trouble results. The
organizations TO which he belongs.
and Of which lie is president. has
'ionn much toward bringing new en-
tcrprises to the city, aud he feels
that the action OF council Is a slap
IN the face. ana will undo everything
that the Board OF Trade has tried to
'lo 10 build up the city, both finan-
aially and numerically.
Many other business men and ut.
torneys discussed the matter, aud all
we're nf the same opinion, that roun-
eli had made n grevious mistake.
Many have looked up the statutes
and the charter. and In no place,
they say. can they find anything
hat would give the counciimanic
body power so act.
Tile lntelligencrr In DISCUSSING
the tax says:
Illegal Taxation.
While Il Is true the city needs TIL"
revenue to close up II prospective de.
ieicncy in next years budget. It Ia
more than likely that the city coun.
ell has ovcrreached itself In impos.
;ng tax on corporations, as the sec.
ton In the taxing ordinance as II
stands has decidedly unconstitu-
tional aspect, In the feature of class
legislation. Experts who have ex.
Nmined the charter Of the city have
failed to find any authority delegat-
cd TO the city TO tax corporations.
The section OF the charter on which
his tax was supposedly biased do
fines the character Of taxable sub
iectR. vacations and certain lines of
business. 1t specifies each by name.
and does not include corporation
Corporations are required to pay a
state tax for their charters. and II
would be unjust to subject them to
double taxation, as they receive no
benefits from the city. On the coh-
'rary. they confer them In many
ways. direct and indirect.
Tho frtt - tha tt,,a anb
public spirit and sentiment of Wheel
'ng is rather to encourage corpora
ions than put any repressive meas
res upon them, as this tax does in
fleet. 1t will also be disconragins
20 any new enterprises that may b.
contemplating locating with us. Al
east It will be less inviting pros
ncct to them. There Is no question
INT what the corporations will re-.
Gist the mower Of the city to tax
hrm. and will go to the courts with
= very good case, which will put th'
city to great exnense to defend.
General Alfred Caldwell. In III
very clear statement OF the case II
yesterdays Intelligencer, points on
The difference, between u corporation
doing a business coming under til
'Nbieets snecified for taxation. an'
! cornoration doing. a business mr.
included in this list. and not CON
ing under the head Of business crI
T"catinn within tho intent ~ ~
faw. Conncil should consider thee
""ntures and revise its actionfi or
vii find itself In interminable trou
We. II the city has the power to ex.
tend It's taxing powers in this In.
stance. surely there can be no limit
as to what 1t may cover.