Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1871-11-18

report, page So, amounting
ACKNOWLEDGEMENTS. =. 81, 083, 440 90
fIFo IN dl1de -
4 And we have total Of. 81, 133, 440 90
or surplus of 81 SIS, 023.35, upon the by
p0thesis that nothing would be lost by de-
| linquents and no cost incurred in collection.
ANALYSIS OF THE HIGH TAX ESTIMATE.
! Bat the per cent. for losses and costs OF
collection is fixed by the Governor at - per
cent; and by leading Democratic journal
1 published in this city at Is per cent, and
this only on the tax on property, leaving
out the tax losses on merchandise, privileges
and suits, etc. Now we give the high tax men
the benefit of all they claim-the amount
! to be provided for and their estimate as
! to the available resources of revenue. We
can allow them much larger per cent. for
costs Of collection, losses, etc.-say 20 per
eent.-Out of the total amount now due and
to be realized by tax of mills on the
| dollar, or so cents on the 500, and what Is
the showing? ~ W Id
The whole sum available is "a, 1873 ,440 62
Less 20 per cent for cost and
! losses. .....,............ S2o,Soo w
Balance on hand. 1906 1852 81
To pay off all expenses, included that it
is now intended to provide for, the sum Of
$2,61S,4l7 %, or a surplus, wrested from
the people by the tax gatherer, of $68S, 335-
AZ, being more than enough to pay the cur
rent exp enses for 1873.
FIFTY CENTS ON THE HUNDRED DoLLARs
UTTERLY UNNECESSARY.
This is an estimate more liberal than we
have been asked TO make by the supporters
of the high tax policy, and is somewhat diff
| ferent from the report of the minority on
finance, submitted few days ago, because
! it includes different items, but it is in no
wise contradictory thereto, and shows con-
clusively the utter want of necessity for a
tax of fifty cents on the hundred dollars
worth of property.
THIRTY CENTS ON THE HUNDRED DOLLARS
AMPLY SUFFICIENT.
But in support of the proposition that
thirty cents on the hundred dollars is enough,
let us examine the following estimates:
Tax on privilege, suits etc........S So, 900 90
Tax on $500, 900 90 at 80 cents on the
SleO. OBSERVATION-DISCLOSURES. SOU5OVO w
Balance due as per COmptroler's re-
port, from delinquents Including
the TAX OF l),..-...-...-.-........Z 5,44o o.
Making a total of................3,5s 3,44O e.
With which TO pay all the expenses
and liabilities proposed to be provi-
Qed Tor, ana estimated as before
stated by the majority, at 2,6ls,4T q
Or leaving surplus, If there was no
cost for collection, losses, etc, off,. 9f503 80
A HANDSOME SURPLUS.
But in this estimate we can again be
more liberal than our high tax friends have
asked us to be, and deduct from the aggre-
gate of S., 533, 440 62, 20 per rcent. for cost,
I losses, etc. (Which amounts to $706,6S8 13)
and we have balance 2,S26,722 40, or
! just Sos, 1856 % on hand as a surplus, after
! defraying every cent of the expenses pro-
posed to be paid by the Governor and the
| majority Ofthe Finance Committee.
THE NECESSITIES OF THE PEOPLE.
With these views, l here take my leave of
this branch of the subject, in the full conf
! dence that the House will support 10 bill
/ which imposes tax Of more than 80 cents
on the 500 of property. 1t is absolutely
unnecessary-it is unjust to the taxpayer,
who now has to stint his family to meet the
/ onerous and pressing demands of the tax
/ gatherer. With this sum | have every
reason to believe the government can be
kept in successful operation, and have no
4 sympathy with any project that looks be-
/ yond this at the present time. know the
! necessities of the people, and know some
. Lliti1E Vi Allt abulih VI LIlOSt W liDlll ltp-
/ resent on this floor, to pay. The trust con-
/ fided in me | will not betray, by forgetting
while mingling with other society, and
! breathing another atmosphere. Thirty
! cents they can pay, and | am now willing TO
/ say to them they should pay, in order TO the
/ certain and etfectual operation Of the State
/ Government and the discharge of the float
ing debt, which must be sooner or later met.
= Il. .aa1 80 q -
/ bill,as the ad valorem tax on property is the
/ one that affects the great mass of the people
/ of our State. But while | speak thus, | am
not unmindful of the just complaint Of that
! large and respectable class of our communi-
/ ty known as merchants.
/ THE MERCHANTS AND THEIR GRIEVANCES.
appreciate their grievances and am firm
| in the belief that something is needed for
| their relief, and will go as far as l dare to
/ in support of any measure that will accom-
! plish this end. l think, without going into
| an argument on this question, that there
might be at this time material reduction
! of the tax which burthens them and presses
so heavily on the consumer, from whose
/ pockets the money is finally extracted, and
| still the good faith, honor and credit Of the
/ State suffer no detriment.
] 1AAAIlOh SHALL BE OA1tOkMs
The next objection 10 the bill of the ma
jority may be easily stated, and rests upon
! the grounds already set out, that 80 cents
on the 500 win raise sufficiency of reve-
nue. for present demands; and upon the
| further ground that under our Constitution
! taxation should be uniform; hence that sec
ton No 8, of the bill under consideration.
/ which imposes tax of mills on the net
] - Il
| other incorporated companies, except char
table and religious, doing business in this
State" in my opinion, should be reduced to
mills.
! GRIPPING ENTERPRISE AND COMMERCE.
Enterprise and commerce can in no wise
be crippled more than by an exorbitant and
| oppressive tax, and justice demands that
each tax payer should be dealt with alike;
and that uniformity in the assessment and
! collection of taxes should be observed.
TAXING CIVIL SUITS.
Section No. 4 which imposes a tax on
civil suits before Justices of the Peace, is
! Objectionable, not account of the principle,
| but from the amount of tax possessed. Ii
is well known that under the enlarged iuris-
diction of Justices Of the Peace, there is a
vast amount obligation in their courts, and,
|
less law suits, still, where the law provides
the remedy for the enforcement Of rights, and
then taxes almost TO prohibition the use OF
the instumentalities afforded by that law,
Justice becomes mere mockery and farce.
AN ENORMOUS DRAIN UPON THE INDUS
TRIAL CLASSES.
One half of the claims on which suits
are brought before Justices Of the Peace
are. no doubt, under the sum of So, and
are usually brought for the benefit Of the
poorer ciasS-often, also, against the same
class. Expenses incident to the prosecution
of suits coupled with the delay are sufficient,
in nv opinion, as safeguard against frivo-
Ions litigation, and the amount of revenue
10 he derived from this source, according to
the estimate of the bill, will be enormous
| and direct drain upon the industrial
classes of the country. While am willing
to vote for a measure which provides that
litipants before Justices of the Peace should
bear a lust and reasonable proportion Of the
! public burthens, on the same principle that
suits are taxed in other courts, still L am
unwilling to tax men out of court, when,
in many cases the sum involved will exceed
but little the amount of the tax.
| A LIGHTER TAX WILL YIELD AS MUCH