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

Of the conviets are incapable Of anything more
than ordinary unSkilled labor, aud Il Is sug-
gested that this could be turned to better Ac-
count in the counties where the convictions
take place.
Instead OF confinement ia the pcnitentiary
the punishment for larceny aud like offences
mightbe changed 20 confinement at labor in the
county where the offence Is committed. Mheth-
err 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,
10 employ the labor according to the sentence
Of the Court, and paying a stipulated price TO
the state fer the labor contracted for, Is
question which may be well considered. The
labor OF these eonviels on ght 10 be utilized In
some way, and Il lie suggested that it can be
employed on the public roads with more adj
vantage than in any other way.
At the same time confinement to labor on
the public roads in the county where the nf-
fence is committed will be much more effective
as a punishment, aud terror TO the com
mission OF crime, than confinement in the pen
iienuary.
TAXING AAiLRcAps AID CANALS.
Apart from the fact that provisions for the
exemptions Of the capital stock and property
of our principal railroads from taxation are
contained Ia their charters, and questions as
to right and power OF subsequent Legislature
IN repeal these exemptions may possibly arise
and producr delay aud litigation IL Is clear
TO me that neither the capital stock nor the
property Of railroads or canals is the proper
basis state taxation.
The property of railroads aud canals mar
very properly be liable tn county aud muEici-
pal taxation, bat it is too uncortain and fre.
qucntly ton Insignificant 10 be relied upon 10
produce proper revenue to the Stats.
ar..N Naa.Ha Il 4
may be owned b. some other company than
the one using it, frequently perhap. BY a com
pany outside the state, the le mini OF the road
aud its principal dppots may either be situated
beyond the limits OF the state, ar be owned by
another company. and thus the basis of STATE
taxation b. reduced 20 the bed Of fAe raul. The
! irun rails, the cross.ties aud lra Insignificant
Nay station houses. The taxation %. these, as
an equivalent for an Important Franchise gran
ted BY the State, would be a mere bagatelle.
The franchise granted aud secured by the pow
er OF ths state Is the proper subject 0f State
taxation, aud this can b. best reached through
the gross ree~tpts. tax upon net reeetpis
would DOT answer, because It would involve
questions o. bookkeeping and hnmupgation,
which would result ia constant trouble and
litigation, beside being wrong in principle,
FROM the fact that il would be giving aggre-
cations Of capital an unwarrautable advantage
over individual possessions, which are liable
to taxation whether producing profit or not
These remarks apply To all other corporations
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 im-
position by Law uf tax Of nne-halr Of one per
crntum On the gruss 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 to be
in full Of the state taxes not sps cihcally laid
in the acts ofincurporatiun Of said companies.
alsu recommend that tax be laid On the
gross receipts Of all incorporated Institutions
chartered by this state, except banks and sa-
Wings Institutions, and that the tax 50 laid be
10 lieu Of all other State tax.