Year: 1868

some sum. 1t was voted down. Since


that time, as before, the State had re-


ceived nothing, and if the future was


to be judged by the past the existing


laws never would bring anything. The


reason was clear. Those laws were too


unwieldy and impracticabie. Ssme were


very tenacious about equal taxation as


demanded by the Constitution. Apply


their construction generally, and all the


young stock in the State, the crude oil


and salt works would be taxed, and


taxed heavily. He thought the law
should be adapted to the condition of


things. If they had bad @law that


brought nothing they should amend it
so that it would yield something. II


the present law be continued and the
road taxed heavily, who would pay it,
if it was paid at ALI Why, the people


who live along the line of the road and
travel thereon. For these reasons, and
because the road had developed the
State, he would support liberal taxa
tion policy that would protect present
improvements and encourage the con-
struction of others.


Mr.. HERVEY said


Mr.. Speaker, the proposition before
this House in regard to the assessment
of taxes and the special exemptions
claimed for the Baltimore and Ohio
Railroad Company, reminds me of the
lark and her young fledglings. One day,
in the absence of the mother, the young
birds overheard the owner OF the
manor say that he intended to send for
his neighbors and friends and cut down
the meadow in which they were quar-
tered. Upon the return of night, the
mother came, and her ear was filled
with the story of the danger which
awaited them on tomorrow; but she
said there was no danger, his friends
would not be there, and the result
proved the truth of her prophecy. On
the next evening, the young birds
told the mother there was no
danger, as the owner said
he would cut the meadow himself, but
the old bird being better versed in hu-
man affairs said we must leave Oh to-
morrow, for the owner of the ground
was getting in earnest and the sooner
they got out of that the better. So the
Baltimore and Ohio Railroad Company
might conclude from the action and
language of this Legislature that as yet
there was no danger of their being COM
PEELED to pay their just dues to the
State. The Legislature must exercise
no uncertain views or action, if they
expect this and all similar corporations
to believe they are in earnest in their
determination to collect fair proper
tion of taxes therefroH.


The law governing the Baltimore &
Ohio Railroad and all similar compa
nies is the same as that governing all
property. The charter of this company
was long anterior to the date of the
Constitution of 1857, and the exemp-
ton provided in its charter that it
should be exempt from taxation
till its receipts exceeded six per
cent /; and until its receipts exceeded
that SUN it was exempt from taxation;
but when its receipts did exceed
six per cent then the road became lia-
bic as other property, and it is unjust
to the people of this State to give large
corporations peculiar privileges and ex-
emptions. Does this company come be-
fore this Legislature and ask this cX-
II they are here, who are its



sumed to speak for it; no one claims TO
reflect its views; no one assumes to
speak for it. 1t is not here, either by
agent or petition, asking this unjust,
ruinous privilege. From the arguments
on the other side of this question, we
would be led to suppose these railroad
companies are public beneficiaries; weak
and sickly institutions that must
have breathed into them the breath of
life to perpetuate their existence,
whereas in fact they are large, powerful
and wealthy. 1t is unjust to the labor
er, the artisan, the mechanic, the farmer
and every industrial interest of the
State to countenance this exemption or
incorporate special provisions in the
law for their benefit. This i, the battle
of the people against this iniquity.
Millions are invested in this way in the
State and in proportion as you exoner-
ate them you increase the burdens OF
the people. These roads are con-
structed for the purpose OF
making money, and not for the
public benefit. They charge for freight
and passengers, and this is paid by the
property holders and others on the line
of the road, and while the price of
property in their vicinity is advanced,
this property pays the freights. These
great lines, such as the New York, the
Pennsylvania Central and Baltimore
and Ohio, are no objects of legislative
privilege. They are wealthy and at any
time can command millions for any en-
terprise which looks to an extension OF
4 - 'nn-
s.itutions of 1857 and 1863 have been
referred to. They are specific and abso-
lute. No pretence has been set up that
they are exempt from State taxation,
but the gentleman from Cabell proposes
TO take from the counties and town
ships the right to tax. His proposition
is to value these roads at S35, 900 per
mile, and upon that valuation assess
the usual per cent. for State purposes
suly, and deprive the counties and
townships OF any revenue whatever.
This, sir, is a violation OF the spirit and
meaning of the Constitution and the
practice of both old Virginia aud West
Virginia. No prohibition now exists
and none can exist, except by positive
enactment. ! will read frem the Con-
stitution touching the power of counties
to levy taxes. The Constitution does not
prohibit but secures to the Boards OF
Supervisors the power to levy taxes on
all the property of the counties. IL
provides that they shall make these
ievies in such manner as may be provid-
ed by law. Not levy on part and part
exempt, but the levy shall be made in
the manner prescribed by law. This
section was here read, at which time the
hour of adjournment having arrived,
the House adjourned till tomorrow at
10 o'clock. at which time Mr.. HERNEl
will conclude his remarks.


MRS. Partinx Z ton on Marriage.
al like to attend weddings" said Mrs.
Partington, as she came back from one
| in church, hung her shawl up, and re-