The West Virginian. [volume] (Fairmont, W. Va.) 1914-1974, 1922-02-23
DENANDSA
TAX valuation
Hallarlan Claims Uniform
Assessment Only Way
Practical

CHARLESTON. W. Va. Feb. 20
The primary duty Of all citizen.
ship Is % enforce respect and sup
port the laws OF his state, whether
OF not they meet with his personal
approval 1t was declared hero today
by Walter s. ,Hallanan state tax
eonnisgionsr, speaking before the
Ministerial Union Of West Virginia,
meeting here.
There arc those who oppose with
defiance" an enforcement Of the
tax laws that run contrary, to
their thoughts and purposes" Com
missioner Hallanan said, adding
that tactics employed by some OBJ
4ectors twill have little weight In
preventing a determine effort to
transform our present grossly un.
oaualsunfair and unjust assessment
~ property into an cqualized fair
and just system. /"
1.-THE enforcement Of tho tax
laws Of the state, touching In a
vital way every taxpayer does not
always carry one along u path Of
Tosesv asserted the tax commits
sloner. THE obstacles are many
and varied and au official soon
understands that his task is not an
easy one. 9
1T Is regrottabIe that VIC have
in quite considerable numbers those
who arc jealous with respect TO
law enforcement when It Is advan.
tageous TO enforce the law against
the other fellow but who find It
ss1pediept to assume a wholly dit.
1erent attitude when tho issue in.
yolved is the enforcement OF some
other law OF equal dignity and
force that may happen to affect
them IN some material way. have
little tolerance with those who
support the enforcement of law TO
the extent that It suits their own
individual purposes and stop there.
It's a primary duty OF citizenship
torespect and support all laws.
and there Is no good ground SO far
as q know, to consider our tax laws
as being susceptible Of varying de-
grees OF construction.
However we find those who
oppose with defiance an enforce
1nent OF the tax laws that run con-
trary to their thoughts and pur.
Z poses. / have been making an
earnest effort to enforce our con-
stitutional provision that taxation
shall be equal and uniform and
cur statutory requirement that all
property shall be assessed at its
true and actual value. My efforts
In giving some force to the admin
sistration OF our tax laws have not
been put forth without a full rea-
iization OF the obligation involved
TO afford a definite protection to
every taxpayer in the state with
respect to- the limitation Of tax.
1eyying bodies. / recognize fully
the absolute necessity Of such pro-
tertion but the only practical way
10 bring iti.about is through uni
form assessment Of property on the
basis fixed by law.
II take It that 1t Is only the ma
tnral sequel that ! should draw the
criticism Of those who are opposed
to the enforcement OF the law 70.
lating to the true and actual value
property because It has been to
their advantage heretofore TO fol-
low their own individual ideas
rather than tho guidance OF law.
consequently It occasioned little
surprise to me whcnx, | learned a
few days ago that In one Of the
rapidly developing industrial couu-
ties Of the state. the representa-
tiyes OF several large land holding
interests worked up a violent in
dtgnation meeting and they refer
led to the tax commissioner as "a
Gar And why? Because the tax
commissioner had instructed the
asseasors Of the county to assess
tho property Of the county not in
the haphazard hit or miss manner
that has been done heretofer, but
70 adhere TO one basis uniformly,
Without fear or favor, In the assess.
sment OF property, namely, the basis
liked By law.
II should naturally expect to run
contrary to those whose benefits
might be intertered with in the en-.
Sorcement OF law, that does not
Contemplate any favoritelsm in the
assessment Of property. II an ap-
i preciation OF a sworn obligation to
enforce the laws OF the state and
an effort to carry those laws into
full force aud effect constitutes a.
kinshtp to "a car then l plead
guilty to the charge. Such tactics
tptbrow beat and misrepresent will
have little weight III preventing a
determined effort to transform our
present grossly unequal. unfair and
unjust assessment OF property in
to6an equalized, fair and just sys-
tenn Of property taxation to tho OK
tent that every taxpayer in the
state from the larges TO the small
est. will be equal and fairly pro-
tected by It's guarantee.