Nashville union and American. [volume] (Nashville, Tenn.) 1853-1862, 1854-01-11
FOR THE UNION AMERICAN
TAXES AND COUNTY PURPOSES.

Money is necessary for the support of govern
ment, and therefore the taxing power must exist
somewhere. In constitutional governments this
power is usually vested in the legislature but as it
is delicate power and liable to abuse, it has been
guarded in our constitution by limitations and re-
strictions. Thus in the bill of Rights, Section 81,
there is stipulation that no mans particular serv-
ces shall be demanded, orproperty taken, or applied
to public uses without the consent of his repuesen-
tatives, or (and) without just compensation. Is
stock in railroad just compensation Is such
stock always or usually at par?
SECTION % of the constitution specifies what
property shall be taxable and how taxed, so that
all property taxable shall be taxedequaly through
out the State according to the value of the prop
erty, leaving merchants and pedlars privileges and
the pole tax open to Legislative enactments, but so
that the same shall be equal and uniform
SECTION 30 gives the General Assembly power to
authorize the several County Courts and incorpo-
rated Towns to impose taxes for County and Cor
poration purposes, respectively in such manner as
shall be prescribed by law; all property to be taxed
on the State principle, according its value This
brings US 10 the question, can the General Assem-
bly, transfer to particular County power to levy
tax for general or State purposes? What are
County purposes? Heretofore Court Houses, Poor
Houses, Jails Roads and Bridges have been esteem
ed county purposes. But in these days of progress
and improvement, it is said that Turnpkes and
Railways are roads, and consequently County pur-
poses, 1t is not denied that by legislative recon-
mendatlons the magistrates of county could have
laid tax for the amendment of roads, so as to
have them suitable for travel and transportation
And perhaps such plan of improving the roads
might have been more fit and economical than the
turnpike system. Such plan would have super
ceded the majority Of tole gates and houses and
the salaries Of their keepers and the ANNOYANCE of
stoppages, and the vexation Of making change. A
turnpike has not been heretofore deemed county
purpose and know of no such structure executed bv
a county. They are reputed corporate company
purposes, with such aid as the legislature in their
discretion choose to afford. The same rule should
be applied and with still greater propriety to rail-
roads in consideration of the far greater expense of
their construction, and the far smaller use the great
body of the people (the masses) have for them, the
turnpike roads? But suppose case where rail-
road would be fit and appropriate purpose for a
county. Suppose an inexhaustible iron bank on
one border of a county and field ofcoal on anoth-
er border, and a navigable stream through the
county, as iron is universal necessary in the coun-
try, and as coal will shortly be a universal ne
cessary in town, perhaps such an undertak-
ing might be fit AID proper. But it is utterly |
impossible to show, by any logical process, that
railroad beyond the county be county pur- |
pose; nor is there any constitutional warrant bv |
which the Legislature, or the County Court or the |
majority of the voters of a county can cause man
against his will to take stock in a Railroad beyond
the county boundary, or within the county subject
to the control of private corporation. As well
might it be said that the improvement of the Cum
oerlandriver lying within county, was county
purpose, and the county of Davidson could, with
much more propriety, be taxed to remove the Har
beth Shoals for the citizens of Davidson county
ire no more interested in the Cumberland river
han in any, or all, the railroads contemplated to ra
late from Nashville.
L do not intend to offer any opinion touching the
ate County Court vote. Had been present and
uthorlzed to vote, l should with my present
Jews, have voted against submitting to the people
he propositions to baofor or against the Railroad
Ak; and would also have voted against authoriz-
lg the subscriptions of the stock; but whether,
lese proceedings having taking place the debt has
ttached on the county, this deponent saith net
! Ideo Quarrel
A DAVIDSON County Man