Year: 1876

Manager Stuart resumed--At recess
was discussing the requirements OF tht
law upon the subject OF the reports requir
ed to be made to the Governor by th,
Auditor. | desire to refer for n momen
to the retaliatory law in order to answer
the argument made by the counsel for tn,
respondent. lie read from the law ant
said that the counsel laid great stress OF
the word "only," by which he meant t.
impress upon the Senate the idea that til,
8 per cent was all the tax required by tht
State. The word "only" only goes TO show
that it did not include the contribution
levied upon insurance companies as n re
taliatory tax. This could not be defined
because it was conditional upon the nc
ton OF other States and was regulated By
the action OF other States. The per cen
referred solely to the capital employee
and did not apply to both. capital and in
come. A fec differs from tax in that thu
former is a fixed sum irrespective Of cap
ital or income while the other is simply
a rate, the resultant OF which depend,
upon the amount Of business done. l


then the law required that the amount


OF these taxes should be returned
the failure Of the Auditor to d.
so makes good the charge of neglect o
official duty. II you find that this tal
belonged to the State and he has failed tC
return it to the treasury Of the State,
then We have made good the charge oil
embezz!ement,


OF course il is conceded on both sides
that the Auditor had a right to collect
the taxes fixed by the retaliatory law
The retaliatory law OF West Virginia
does not imply that the laws OF other
States regulating the fees Of officers are
therefore adopted. Upon this point we
take issue with the defense.


Counsel Morrow in discussing the third
article said he would discuss II upon its
legal and moral aspect. Weure disposed
to treat II in the same way. The honor
able counsel has not only high consider
alton Of his own morality but OF all his
other faculties. have often thought |
would like to know what great man
thought OF himself. The gentleman from
Marion fills my youthful longings and /
know What very great man thinks ot
himself. As for myself l have learned TO
feel that / don't know every thing,
indeed that know very little. As
to the S25,O0O, we agree that in furnish
ing the officers ,,of the road with the
amount Of taxes due, and the time at which
they would be due, he acted in the di'
rect line Of his duty; but he did it because,
in this instance, his duty ran parallel
with this design in the matter. He goes
to the several banks, and makes his at
tempt to peddle out this State fund. For
II was nothing else. 1t was a check
drawn upon one State depository, to pay
its taxes; and this Auditor goes from one
depository to another with this check in
his pocket, seeking to invest it for his
own benefit. In one case he Is rebufied,
and finally, on the 18th Of January, he
approaches Mr.. Cabell and tells him he
has $4,000 or $4,000 in his control, and
wants 10 know what he will give for it.
WS20O," says Mr.. Cabell, and the contract
was closed for So, 900, which he had been
CARRYING in his pocket for more than half
Il month, seeking to barter with the
banks in the capital OF the State.
It was then Immediately turned into the
State treasury but the interest was lost
from the lat TO eth Of january. II the
Senators will take the trouble TO count it
up they will iiud that the interest was no
smallsum. This sum could have been turn.
ed into the treasury In moment simply
by sending the check to the depository at
Wheeling, and this transaction repre-.
sents the high morality insisted upon by
the gentleman from Marion. It is simply
absurd 10 talk about such standard OF
morality. Upon the subject Of response
bility for acts committed in prior term
OF office, | had thought that this princi.
pie was so we'll established by precedent
after precedent, that it would be unneces.