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

SPEECH OF
II. WARMER, OF MARSHALL
I'm the Constitutional Convention
Feb. II, 1870.
Mr.. President: The question before
the Convention is, VIII we adopt the
proposition of Mr.. Carter, which reads a:
follows: "But the Legislature shall
have the power to tax merchants, pedlars
and privileges in such manner as they
may from time to time direct, in lieu of
the proposition of the Committee on
Finance, in this language, 'Capital inves
ted in the buying and selling of merchan.
disc shall be estimated for taxation at the
highest value of the stock of merchandise
on hand at any one period in the year pre-
ceding its assessment, and merchants
shall pay in addition TO an al UalOreDl
tax thereupOn a specific tax which shall
not exceed five hundred dollars per an
nun, TO be graduated as the Legislature
shall direct, but pedlars and privileges
may be taxed in such manner as may from
from time TO time be prescribed by law. "
l prefer and viii have to sustain the
proposition in lieu of the committees re-
port, because it is the language of the old
Constitution of 1884 under which we
have lived thirty-six years. 1t does not
fix rate of taxation in the organic law
of our land, but leaves it to the Legisls-
ture so that 1t can be adapted 10 the
wants, necessities, and conditions of So
ciety; and many other reasons I viii here
matter state
We have three classes in our State upon
which the welfare, growth, and pros
perity of our State must depend, tO-wit:
The agricultural, manufacturing, and
commercial, each of which demands, and
ought TO have equal protection under the
organic and legislative laws, according to
the real benefit society derived from them,
but neither wrongfully oppressed for the
sake of the other.
The agricultural makes al that gives
nutriment and vitality to the human race,
and the domestic animals of the world
by the sweat of the face. The manufac-
turing greatly supplies the place of man
ual labor by the invention and introduce
ton of machinery. The commercial sup
plies the varied wants of the world by
interchanging the articles peculiarly
adapted to the different climates that are
the results OF the labOrs Of the other two
classes. So it can be readily seen that
each Of these classes are necessary to the
welfare Of all societies And most es-
sCntial of all, is the agricultural that has
existed in every age, and time since Adam
was cast from the Garden of Eden, for
the products Of the earth sustain the life
of every living thing known to the world.
As the voice of the merchants, through
the able and eloquent gentlemen from the
cities, has been heard to sound SO often in
their behalf before this body, it becomes
me and those who represent the farming
interest Of the State to raise voice in be-
half of those who cultivate the beautiful
fields and dwell in the level lands, hills
and valleys, so sparsely and distant from
the cities and railroads that no telegTaphiC
wires can be brought to bear upon US to
know what their wishes, desires and united
efforts are. 1t seems to me already a
great wrong has been done this class
(Which | opposed by making it obligatory
upon the Legislature to impose tax upon
a large amount of personal property absO
lutely necessary to be kept by the farmer
for the cultivation of the soil, and with
out which nothing could be raised to feed
the living world upon. Permit me, briefly,
to point to this and see what its effect is,
and where the injustice arising in these
clauses of the committees report exists.
How is the farmer taxed according TO
the clause in the paragraph adopted First,
he pays tax upon every acre Of land he
owns, including woods, hills, hollows and
rocks. Second, he pays a tax upon
every plOw, harrow, hoe and pair Of gear
he uses to work his land. Third, he
pays a tax upon every horse, mule or
oxen he uses TO pull his plows, harrOws,
etc. Fourth, he pays tax upon every
reaper, mower, scythe, wagon or cart he
uses to gather his crop Fifth, he pays
a tax upon every axe, iron wedge, lock
chains, and all the tools he uses TO keep
his farming implements in order. Sixth,
he pays tax upon every horse, COW,
sheep, hog, goat, etc. he feeds his corn,
hay, oats, etc, TO, TO keep them alive
and raise them. Seventh, he pays a tax
upon every chicken, goose, turky, pet
A'AAA VI otlllAANA anu NNA III vivid ain
which eats his produce. Eighth, he
pays tax on his hogs, if he keeps them
till two years old, twice before he kills
them and once afterwards. Ninth, he
pays tax upon all his cooking
utensils, all his cupboard ware, and
al his household and kitchen furniture.
Tenth, he pays tax upon all his wearing
apparel for his family, jewclry, family
pictures, Bible, hymn-book, and all books,
and everything he buys from merchants,
he pays tax both to the merchant and
State All the above mentioned things,
and many more too tedious too mention,
are absolutely necessary for the farmer to
carry on his farm, but none are essential
10 the merchants business save those men
toned under the ninth and tenth heads.
Further, a large number of the things
necessary for farming can only be used a
part Of the year, and a considerable poT-
ton a very small part Of the year. 1t is
said by experienced farmers that horses
used through the year on farms are about
worth their feed, and il is worth a hog,
sheep, or COW, TO raise it, and often
cholera and various diseases sweep away
nearly all the Eve stock of a farmer
after raised So on all these things
we would be paying tax year after year
that actually yields him no profit. Again
at least half the land in the State is wood
land and not tilable, yet it has value and
is necessary to keep up the cleared lands;
hence he is paying yearly tax on halt
his landed capital that yields him nc
profit. An immense amount Of labor is
necessary to clear, fence and keep in re
pair the tillablc portion Of farmers land,
and 10 cultivate it in order TO make it pro
ductivc Real property is a fixture. L
is immOvahle, a tax has 20 be paid upOI
it every year, reproduce raised upon it il
for sale only at a certain season and no
every day, in a public place, and if Their
was any income it could w. o"'g uuce
year. | DO not believe the actual ne
profits are an average over the State of So
the lands including the stock and impic
ments necessary to cultivate and carry on
s farm, viii amount to two per cent. pc
annum on the capital invested. 1t is no
the products of the soil, or profits arisin
from the produce that makes the farmer
Weather than the merchant but it is tn
increase of the value Of the lands as tn
country advances in age, improvement
and population, together with his sayiD
what he makes. They settle in this CoW
try in its wilderness. when the voice q