Nashville union and American. [volume] (Nashville, Tenn.) 1853-1862, 1854-02-03
HOUSE-AFrERNoos SESSION.


sssa8szl WEDNESDAY,, Feb. l.
Mr. Tharpe asked the favor of the House to be
permitted to make few remarks in reference to the
action Of the House this morning on the North
western Railroad bill. The bill was suddenly or
dered to be transmitted to the Senste, Immediately
upon its passage. He asked to be permitted to
move to reconsider the vote transmitting the BILL
He asked it as a courtesy and personal favor. The
motion was entered, and lies over under the rule.
The House then proceeded to the special order,
being the bills to reduce and regulate the tax on
merchants license
A motion by Mr.. Stewart to lay the special Or
deron the table and take up the Senate's message
transmitting the "Omnibus" bill failed, and the
House refused to suspend the special order.
Mr.. Wisener offered an amendment combining
the two bills so as to leave the tax it now is on
goods purchased out Of the State, and 10 abolish
entirely the tax on goods purchased in the State
Mr.. Lamb thought that as the law now stood it
imposed an enormous tax on the merchants gener-
ally. If the amendment just offered should be
adopted, it would leave the same burthen on the
wholesale merchant, whilst it would relieve the re-
tail merchant from any tax whatever-ths would
be an unjust and unequal distinction There was
also another unjust distinction between classes OF
citizens vino should all enjoy the same privileges.
In Davidson county, for instance, the owners OF
real estate Of twenty three millions, pay $4,000
tax, whilst the mercantile interest on 100000 Of
capital invested pay upwards OF $4,000 tax, I'M
der the present law Mr. Lamb adduced other in
stances proof Of the unjust operation of the law.
He thought all these taxes should be reduced.
Mr.. Odell was opposed to any reduction of the
tax on merchants. He had listened attentively to
the bills and he found proposition to reduce the
tax on the poor man S scalp. 1t showed favor to
the merchant in his place with his cahcoes ging
hams, silks and satins all around him; but not
word to help the poor man with his vile and white
headed urchins, &c, &c. (The main gist of Mr..
O's remarks was ON the basis of labor capita,
country Us. city, r-i tt
Mr.. Harrington followed in favor of a reduction of
tax on the merchants but he did think that the
measures proposed by the gentleman were calcu-
lated to correct the evil complained Of The COM
plant is that the tax now IS onerous and oppres-
sive. The amendment does not propose to reduce
the tax except in the case of the retail merchants
it will benefit that class to the prejudice of the
wholesale merchants He thought this was an I'M
just distinction. He was willing to reduce the tax
on both classes of merchants in due proportion;
but at least give all fair chance. The merchant
who does large amount Of business on small cap
ital, pays many more times the tax paid by the
owner of land and negroes who is perhaps worth
ten times as much property as the merchant.
Mr.. Buford rose to move the indefinite post
ponement of the whole subject, and proceeded to
give his reasons for that course He thought the
House needed more information on this matter
none of the bills now before the House touched the
root of the evil He showd the difference between
taxes absolute property and those on privileges.
1.-THE merchant pays the tax, be adds it to the
price of his goods and the consumer pays the tax
at last. Mr. Buford continued his discussion of
the principles of the tax with great skill and ear
nestneSs and referred to the experience and action
of former Legislatures on this subiect) He con-
cluded by moving the indefinite postponement of
the bill. F--..- ....... ~ % ...--.
Mr.. Lamb rose in reply to Messrs. Odell and
Buford. After what he had seen in 1874 he was
surprised to see his friend from Giles this (the
democratic) side of the House. If high taxes made
cheap goods, he would like to know what would be
the effect of high tariff --f-s -fsrT
Mr.. Lamb then addressed himself to refute tn e
position of Mr. Odel
Mr.. Buford resumed, in reply to Mr. Lamb and
explained his views in reference to what Mr. Lamb
called his high tariff views. His argument had not
been what it was represented He wanted mer-
chants to be taxed reasonably; the difficulty was to
arrive at the correct principle OF determining the
amount OF tax. q sttt ..a--
Mr.. Bulen moved the previous question, which
was sustained, and the main question being on the
indefinite p0stponement of the bills and amend
ments, it was rejected. Ayes, 20, noes, AZ; and
the House refused to postpone.
MIR. Wisener stated that the amendment offered
by himself met the appreciation of merchants gene
rally be did not propose to make distinction
between wholesale and retail merchants; the dis
tincton was intended to be made between foreign
invoices and Tennessee invoices. The retail mer-
chant was released from the tax only on goods pur-
chased in the State and which had already once
been taxed, on their Importation into the State.
Mr. Wallace rose to defend his position. He
should vote for the bil-not that he approved it in
all its parts but becauee he believed it approxima
ted to a true principle. He thought that mer-
chants ought not to be taxed ON different princ-
pie from other citizens. He could see no good
reasonfor taxing privileges, as they were called
Mr.. Arnold moved to lay Mr.. Wisener's amend
ment on the table, which motion prevailed; and the
went to the table.
Mr.. Patton offered an amendment to tax mules
horses, DC. &c, in the same manner other pro-
perty, which was laid on the table. Ayes, 81;
noes, 8.
Mr. Bailey offered an amendment to make the
tax on goods equal throughout the State. Laid on
the table.
Mr.. Clemens moved to reconsider the vote
MIR. Richardson offered an amendment, reducing |
The tax privilege of keeping Stud horse or Jack.
Mr. r. said he could not see the consistency of |
of the injustice Of taxing Merchants !
fifty cents on the 500 and yet tax Stations &c, |
i've or six dollars on the 500 worth The amend |
nent was ruled out of order at this time
And on motion the House adjourned until 81 |
eelock, Tomorrow
NorE--In the report OF this morning we omitted
o state that when the North Western Railroad
I'LL passed, it was on motion of Mr. Lucas ordered
o be at once transmitted to the Senate This is
eeessary to explain the action of Mr.. Tharpe, at
he commencement Of the afternoon session
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