Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1870-02-16


built the fences, houses, and their veal
accumulated around them like the mo,
does around the still stone that lies in ii
gentle stream of water. These and man
other reasons that neither my time Nc
your patience would permit me {
mention, and large number SIT
that have not the intellectual capacit
to mention, convinced my mind that lii
trainers of our Constitution of 1884, m
derstOod the tax question better than thi
body, for it has been discussed four q
five days and the waters are muddier an,
clouds darker than when we commenced
| believe there have been Just about a
many different theories advanced here, a
as there are members in the Convention
Taxation is, | think, more practica
than a theoretical question. and the kind
OF property to be taxed, amount of tax q
be put upon it, must vary with the variet
conditions, necessities, and wants of on
Government Hence | do not think WI
ought to narrow this question down to,
much in the organic law and make il
fixture upon the people in all time t.
come, or so long as the Constitution may
last, SO that the Legislature cannot make
changes to suit the wants of the people
we are not q legislative body, nor can tho
Legislature repeal our acts. | fear W.
are not sufficiently keeping that befoaa
our minds, hence are moving too much il
that direction. The trainers of our Con,
siitution of 1884, looked wisely to that:
therefore, only laid down general princi-
pies as the foundation of our government,
and restricted but little, so that the chang
ed condition of society might be met.
But it is said that one thousand dollars,
worth of personal property is exempt
from taxation in the hands of the farmer;
yes, and so the same amount is exempt in
the hands of the merchant; and as he is
Lot required to have any livestock of any
kind, or any farming implements to carry
on his business, he can have a thousand
dollars worth of goods exempt; and he
could turn that over five times in year,
or use five thousand so as not to have
more than one thousand on hand at any
one period in the year, he could
operate all his life under this
Constitution on a capital of five thousand
dollars and never pay one cent of tax on
it. Under the clauses | am considering,
| presuESe man would have right to
select what kind of personal property he
would take this thousand dollars out Of
| 1t is said the direct products of the soil is
| exempt from taxes in the hands of the
| producer, that is, the corn, hay, cotton,
ETC., is not subject to a tax while in the
| hands of the man who raised it. The
moment it passes out of his hands it
would be subject to tax. So every pro-
| duce merchant in the State of Tennessee
would have to pay tax upon all the cot
ton, corn, wheat and hay he bought in
our State or elsewhere and brought to our
State, while foreign produce merchants
| come from any other State, and buy allth
produce of our soil and ship it off with
out paying one cent tax on it, hence
they can afford TO give more for it than
our own merchants because our merchants
will lose on it If he has to pay the tax,
give as much as the foreign merchant,
and then pay for the shipping Put this
in our civil organic law and the Legisla
ture cannot change it, and every produce
merchant in the State must abandon his
business, be broke, or the farmer must ]
sell to him at a lower price than to the
foreign merchant. The only way under
this clause for us in Tennessee to have
any produce merchants that can live and
assist the farmer, is for the merchant to
make the farmer pay the tax on the pro-
duce, thereby take less for his produce,
which is indirectly paying tax on all his
produce. Whist class of merchants bring
most money into cur STATED Certainly it
is that class that buys the products of our
soil, and gives US money in the place of
it. What class takes most money out of
our State? Certainly it is the
one that buys goods North or in
other States, brings them here and sells
them to our people. Then must we break
down the only class that ships the farmers
produce, aids the agricultural class and |
fills our purses with money, and build up |
that class that drains our purse and treas
ury and encourages foreign mandatory.
The tendency of this is to operate against
the agricultural, manufacturing and com
mcrcial interests of this State, and give
none fair showing save the wholesale
dry goods merchant in the cities. VIII
this Convention make a Constitution that
will impOverish the internal resources of
our State? This is not wise statesman
ship nor good policy. Sirs, when we de-
part from the Constitution of 1884 on the
question of taxation, we are making an
experiment in an organic law and tread |
ing on dangerous ground. If experiments |
are to be made, let us leave them to the
Legislature, so that they can be changed |
in two years if they work badly. Ten |
nessee, from its climate, soil, waters and |
inhabitants, is more an agricultural and
manufacturing State than commercial;
then let us mostly adapt our laws to our
natural resources. Natures laws are
stronger than mans, and will prevail,
though mans laws may conflict; yet mans |
laws in conflict with natures may greatly
weaken the physical ability of the people |
and cripple for willis the natural re-
sources. 1t is said the violation of natural |
laws brought all diseases upon the human
family. The history of the world proves
that the wisest, best and most enlightened
nations always give the most encourage
ment to whatever nature has best adapted
their soil and people to. Even man, in
selecting q business or pursuit for life,
should look to these natural laws and select
that pursuit that nature has gave him the
most genius for. If he does not, he
can never become a great man in
his occupation. Have we not seen Illus
trations of this in the learned professions.
Tennessee has no sea shore and not many
navigable rivers of size, and only about
seven hundred miles of railroad, yet she
has an immense quality of fine prOduc-
tive soil, and a fine quantity of water
power to propcl machinery, and in pro-
portion as the agricultural and manufac-
turing resources are encouraged and de-
veloped, will the wants and necessities OF
our people be supplied at home, our peo-
pie given employment, and our money
circulated at home. This is the way to
bring capital here, enable our home mer-
chants TO compete with foreign merchants,
and drive out foreign capitalists. 1t
seems to me that the report of the com
mittee defeats the very ends aimed it, for
it strikes down the very men it aims to
protect and build up the men it aims TO
break down and drive from the State.
Let us turn our attention to the effect the
proposed change of the committee in our
| Constitution of 1884, has or will prOba-
| bly, have upon the internal resources of
our State. 1t proposes to build up the
| wholesale dry goods merchants, in this
State. How many are theyl | suppose
not more than one or two hundred.
| They must be buildt up at the expense
of the retail merchants, or some other
class. That would be injuring the many