Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1871-11-22

MI mCNdu UlOfeu al dIu6lluLQtuL uNllle
the tax at 81 on suits where the judgment
exceeded $50, and 81 on each criminal cause
under the small offence laws. Laid on the
table.
Mr.. Samsell was opposed to the whole
action, and argued that it should be struck
out, as being simply an attempt to sell
| Justice.
Dir. Cliff said that 1t was a good provision
and he hoped it would be enacted. While
men who were honestly endeavOring to
make living were taxed, it would be but
fair to tax those who were breaking the
laws and putting the State to expense.
He moved an amendment to fix the rates
at so cents, where the judgment exceeded
500 and was less than 500; one dollar
where the judgment exceeded 5000, and
two dollars in all criminal cases under the
small offense law.
Mr.. Freeman said there was but one tri-
bunal in the country where a certain class
of people could bring suits, and that was
the courts Of Justices of the Peace. To fix
this tax would be to exclude this class from
all tribunals. 1t was true that the tax was
small, but it was the first step toward clos
ing the solitary tribunal left open to the
poor.
Mr.. Spears said the tax would fall where
/ it should, on the losing party, and this pro-
vision would do much to prevent litigation,
! for a man would be less likely to bring a
bad case into court if he knew this tax
| would fall Onthe loser. The argument that
/ it was a sale of justice, no more applied to
this provision than it did to the ordinary
expenses of litigation.
Mr.. Resson said he would oppose the
| section in its present shape, but if amended
as proposed by the gentleman from Warren
| (Mr. Cliff he would vote for it.
| Mr.. Lewis said the amendment would de-
feat the object of the section-to raise a
| revenue. If any change should be made in
| the section, he believed it should be to in
| crease the rates rather than to diminish
/ them.
Mr.. Cliff said the revenue to be derived
under the section, if amended as he pro-
posed, would amount to between one humid
red and fifty and two hundred thousand
dOllars-a sum sufficient to pay the expenses
of the Lunatic Asylums.
Mr.. Lumpkin regarded the section as OPP
pressive on the poor and he would feel it
his duty to oppose it. The proposed tax
would amount to five mills on the dollar-a
higher rate than was to be levied on pro-
perty of fixed character.
Mr.. Mccall was willing to support the
section if modified, but not as it stood in
the bill
The amendment was adopted, ayes %,
noes %.
Mr.. Crews moved TO amend the second
line of the section by inserting Iwhen it
can be collected from the losing party"
Lost.
Mr.. Lynn. of Lauderdale, moved to
amend, by providing that sin cases where
the plaintiff shall fail to obtain judgment,
he shall pay the aforesaid rate on the amount
involved in the suit" Carried.
Mr.. Harris moved to strike out the sec
ton as amended Laid on the table.
Mr.. Lewis moved to reconsider the vote
adopting Mr.. Cliffs amendment. He made
this motion in order to place the vote on re-
cord.
Mr.. Mccall moved to lay the motion on
the table. Carried; ayes 81, noes u.
Mr.. Scarborough moved to amend so as
10 regulate the tax on repleyin suits by the
amount of property involved. Carried.
Mr.. Magill moved to amend so as TO make
the Sheriff and Constable responsible for
the collection of the tax in civil suits instead
of Justices. Lost; ayes 10, noes q.
The section as amended was adopted
ayes, 80; noes, 80.
The House then took a recess, after
which the consideration Of the tax bill was
resumed.
The fifth section, imposing tax of one
dollar on the defendant or party taxed with
costs in any cause, civil or criminal, before
any mayor or recorders court, was adopted
without amendment.
Section was as follows: "That section
) of the act of March -, 1868, be so amend
ed as that hereafter all claim agents shall
pay State tax of twenty-five dollars; and
that architects and civil engineers shall pay
a tax of twenty-five dollars each, instead of
ten dollars, as now provided by law"
Mr.. Harris moved to strike out the sec
ton, regarding it as unjust and unwise to
levy tax on a mans brain.
The motion was laid on the table.
Mr.. ROsson moved to strike out the words
"civil engineers"
Mr.. Walter wonld prefer to see the sec
ton struck out altogether, but falling TO OBJ
tain that, he would vote for the amend
ment.
The amendment was adopted.
Mr.. Samsel moved to amend the section
than five years standing. Laid on the
table.
Mr.. Harris mGved to amend the section by
repeating the tax on lawyers. Lost.
Mr.. Lynn, of Lauderdale, moved to
amend by fixing the tax on lawyers at SO.
Laid on the table.
The section was adopted, ayes Al, noes
20.
Section seven was as follows:
"That the holders Of all interest-bearing
State, county and corporation bonds, in this
State shall pay an al UdlOre1B tar thereon,
equal to the tax on other property, upOnthe
actual value of said bonds in the market;
and section 10 of the Act of March l, 1869,
so far as it exempts said bonds from taxa
ton, is hereby repealed"
Mr.. Snipes moved to strike out the words
''upOn the actual value Of said bonds in the
market" He explained that the effect of
this amendment, if carried, would be to
tax bonds at their face, instead of their
market value.
Mr.. Crews thought the amendment a
good one. The bonds should be taxed for
the amount bearing interest.
Mr.. Buford thought the amendment a
very bad one, as it proposed to tax man
for what he did not actually possess.
Mr.. Freeman said it was simply absurd
to levy a tax which could not be collected.
The effect of it would be to drive the bonds
out of the State. The only fair way to TAX
bonds was to tax them at their actual value
in the market.
A motion to lay the amendment on the
table was lost.
After 2 long discussion the previous ques-
ton was called, and the amendment was
rejected. Ayes 30, Noes 30.
Section was then adopted.
The Sth section was as follows: That
section of the act of Jan. "a, 1871, to pro-
vide revenue for the State, shall be so
amended as to read. that 'each railroad COM
pany, and every other inCorpo 'ated company,
except charitable and religious, doing bust
ness in this State, shall paw into the State
Treasury four mills on the dollar on money
received by such railroad or other company,
over and above the necessary expenses in