The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1865-11-16
TENNESSEE LEGISLATURE.

SENATE
NofExBFE 10. 1865.
y The sepaie net at 20 a. N. Prayer by
NJ. Hosen ofsei e,l Senate resolution, No.
25: That whereas 81 axes are = burden
upon he leod1cavs INTERESTS 81 tAe people
vt tue stale, and are q consump tion uf the
products Of labor, eapii-l snd natural agen-
eies, without sDy reproduction 81 the values
which they consume. They should not only
he demanded aud 80 Iected in an amount
sufficient to meet and delrsy the necessary
expenses % The Government, 10 as 10 be
equal end uniform as near y as in their oP-
erati0ns.
Rsso,fd, That n u E piuion d his SEN
ate d tax or resenue Ia = Dugh a. combine
eiid -oontahuz she zioiioEing esseiiiai- elez
.ilsi Tsxaton the most moderate in its
ratio.
ID. Such taEation s. shall be attended
with the iesst yextious circumstan Is that
harms the tax payer Wi hout bringing any
thing into the public treasury
3D. An imposition on al classes alike.
fla such 9 tax Is shall be favorable 10
public morality, that is % the encourage
nent snd prevalence OF habits uselul and
beneficial to society.
Rcs0lpea, That in accordance with the
above stated principles, which may be re-
garded As axioms, it IS the opinion Of this
Ssnste, that the more moderate the ratio OF
taxation IS, while it burdens production
less, IL viii be the more effective IN yielding
revenue to the State, because such ratio OF
taxation, being Al the same time equal and
uniform n aus operations, increases con-
sumption, stimulates industrial enterprise,
and removes all temptations to commit
fraudulent eYasions OF the Teyenus law.
Res0ired, That high and exhorbtant tax
Is, as well as those which operate harshly on
any particular class, IN their very nature
tail 10 produce revenue, because they decrease
CONSUMPTION, paralyze Industry, aad offer a
premium 10 the INSCRIPTIONS and mercena-
~ to resort 10 smuggling and fraudulent
evssions Of the revenue laws, and no law,
however severe in as penalties, or police
force however strong, ever yet prevented
smuggling and evasion when It was pr fita-
he do either, high taxes being in their ma
ture, a premium 20 both. such taxes, in
the opinieE OF this Senate, are impolitic,
improper and unjust.
Res0ired, That, in the opinion Of this
Senate, the revenue law passed At the late
session OF this Legislature, and now the law
Of the land, is in many Of its features, and
and especially ia its practical operations,
IN Violation OF tue primer pies setiQrtn IN the
foregoing regulations. The Finance Com
mittee is therefore hereby instructed TO ie-
wise that law, and report at their earliest
convenience bill conforming the revenue
Ia VS. to their pr nciples
This elected q considerable discussion
After which Mr.. Frazier. of Wilson, oiier, 4
Senate resolution No. &c, in lieu Of senate
resolution No. p, that the present revenue
laws Of the State of Tennessee be referred to
theFinance and Ways and Means Committee
70 exsmine and inquire whether any change
should be made herein, in the articles
taxed, OF the sums which con stitute the tax.
and any oihsr and all other matters con-
nected Herewith, and report by bah or
otherwise, which he afterwards Withdrew
Mr.. Trmbie then offered Senate resolu-
ton No. q in lieu, tha the present rev enue
laws OF the State Of Tennessee he referred %
the Committee on Finance to examine aud
inquire what change, if any, the article
enumerated, should be made in the tax it.
self, aud what articles ought to be added
thereto, - any, and, in FAC the whole sub
jet matter, and report 5y bin or other
wise.
Without coming 10 sny conclusion, the
Senate adjourned to 10 o'clo.k ty-morrSw
morning.