The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1872-01-20

Of the eonviets are incapable Of any thing more
than ordinary unskilled labor, aad il Il sug-
gested that this could be turned to better ae-
count in the counties where the convictions
take place.
Instead Of confinement in tho peaitentiary
the punishment for larceny and like offences
mightbe chahgedto confinement at labor 10 the
county where the offence is committed. Wheth-
er this labor could be best employed on public
account, Ia improving the public roads Of the
counties, (than which, in many Of the eoun-
ties, nothing Is more absolutely needed for the
comfort aud convent nee of the Inhabitants,
or by contract with individuals, giving bond,
to e;nploy the labor according to the sentence
Of the Court, and paying a stipulated price to
the state fer the labor contracted for, is a
question which may be well considered TIE
labor Of these cOnEicts oughl to be utilized IN
some Way, and Il is suggested that it can BE-
employed on the public roads with more ad-
vantage than 10 any other way.
At the same time confinement 10 labor on
the public loads in the county where the Of.
fence is Committed will be much more effective
as a punishment, and as terror to the com
mission Of crime, than confinement in the pen
itenuary.
TAXING RAILROADS ASD CANALS.
Apart from the fact that provisions for the
exemptions Of the capital stock and property
OF our principal railroads from taxation are
contained In their charters, and questions as
to right and power OF a subsequent Legislature
10 repeal these exemptians may possibly arise
and produce delay aud litigation il Is clear
TO me that neither the capital stock noe the
property of railroads or canals Is the proper
basis State taxation.
The property o! railroads and canals may
very properly be liable to county aud muniei.
pal taxation, but II is too uncertain, aud fire.
quently too Insignificant 10 be relied upon 10
produce proper revenue To the State.
The rolling stock Of railroad for instance
may be owned By some other company than
the one using il, frequently perhaps by q COM
pAny outside the State, the tetmini OF the road
aud its principal dspots may either b. situated
beyond the limits OF the STATE, or be owned by
another company, and thus the basis of state
taxation be reduced TO the bed Of tka roai, the
iron rails, the cross-ties aud few Insignificant
way station houses. The taxation o. these, as
an equivalent Tor an Important o. nchisr gran
ted by the State, would be a mere bagatellr.
The franchise granted aud secured By the pow
err OF III ShIte Is the proper subject 0g state
taxation, aud this can be best reached through
the gross receipts. A tax upon net receipt.
Wuald DOT answer, because it would involve
questions o: bookkeeping aud hOmulogatiun
which would result in constant trouble and
litigation, beside being wrong in principle,
irpni the fact that 1t would be giving aggre-
cations Of capital an unwarranlable advantage
over individual possessions, which are liable
% taxation whether producing profit or not
These remarks apply Ia all other corporation
not purely and entirely OF monetary char
acter.
therefore recommend the repeal Of the sec
ton Of the act OF 1870, chapter 362, SO far as
the same relates to state taxation, aud the i'm
position BY law Of tax Of nne-half OF une per
centum on the gross receipts of all Railroad
aud Canal Companies in this state, to be paid
by said companies into the State Treasury,
aud that provision for its prompt collection be
made by law said tax when duly paid IN be
In fall Of the State taxes not spt ciheAliy laid
in the acts OF Incorporation of said companies.
aisu recommend that tax be laid on the
gross receipts Of all Incorporated Institutions
chartered by this state, except banks aud sa-
wings Institutions, and that the tax 50 laid be
10 lieu Of all other STATE tax.