The herald and mail. [volume] (Columbia, Tenn.) 1873-188?, 1875-01-15

HI AldDdlIAd3 fdlAIOdtlo were dSStsSSA ~ 1
the State Equalizing Board for 1878 as fol-
lows:
Main tack, 1,72l 1872 miles;
Side track II 49, miles; value 522,lls 80
koling Stock. -...--.....--..... 2,4+O,ouS w
Total value. ................... So, 4O8, 10 10
In Pennsylvania, they have no tax on
real estate, the great bulk of the revenue
of that State being derived from taxation
of corporate wealth, as the following table
fer 1872 wi show:
From corporations OF all kinds. ..... s. ~ ,715
From collateral inheritance taxi. $4,000
From licenses to merchants, liquor
dealers, etc. OBSERVATION-DISCLOSURES. S3S,0UO
From certain public offices ............ 100000
From sales of public works, lands, etc. 900
From personal estate-...-...........-- 56O,OOO
s6,27O7l5
Ofthe amount collected from corpora
tions, banks paid nearly 100000: rail
| roads, $2,300,0U0; insurance, $4,000;
| and other corporations, the balance, about
! $750.915. The Chief of the Bureau of
| Statistics in Pennsylvania says: "These
| taxes are all charged upon the corporations,
! at least the treasurers, cashiers, etc, are
| held responsible for paying it over to the
| State Treasurer, consequently its collec-
| ton costs very little"
The Comptroller of New Jersey, in his
report under date of Nov. 1, 1872, says:
| 'PrObably no question connected with the
| revenues OF the State has received little at
tentiOn as that of the tax upon the property and
capital stock OF railroads and other corporations
| and there is certainly TO question which pre-
| sents stronger demands upOI the serious atten-
| ton OF the Legislature.
| "The numerous railroad companies OF the
| state are operated under charters, which grant
ed at different times and under different ciTcum-
| stances, are 20 exceedingly diverse in their pro-
| visions as to exhibit the most glaring inequal
i Nl,s4 81.
| ambiguity, furnish preteXtS for partial or
| total evasion Of the payment of tax, and it Is
safe to say that but few of the roads yield to the
| treasury revenue at all commensurate with the
| value of their franchises
| Much of this is quite as applicable 70
| Tennessee as to New Jersey. The laws OF
| our State governing the taxation of railroads
| and other corporations are in profound con-
/ fusion, and altogether diverse and uncer-
| tain. In the charters of some of our cOrpo-
! rations there are total exemptions for a
| long period of time. In Others there are
| specific taxes laid. Whether, under our
| State Constitution, any property can now
be exempted from taxation; whether our
| Legislature ever had tie power to exempt
| property from taxation longer than the
/ meeting Of the next General Assembly, are
| questions Of grave import.
| am confident no State has been more
| liberal in its aid to railroad companies than
Tennessee, and none has suffered more by
| this liberality. The whole subject Of the
taxation of corporations imperatively de-
| mandS Of the General Assembly q thorough
| investigation and revision.
CRIMINAL PROSECUTIONS.
| The enormous expense attending this
branch of our judicial administration is
| alarming. 1t has become a burden too
| grevious to be borne. The people are cry
ing aloud for relief. | know of no more
fruitful field for retrenchment. The heavy
drafts on the Treasury to pay bills of cost
for criminal prosecutions, and the lack of
uniformity in the rulings of different Cir
! cult Judges, upon questions OF cost in
criminal cases, induced Inc to request a
meeting of Circuit and Criminal Judges,
Attorney General and District Attorneys.
As the subject was one with which their
! daily duties made them more familiar than
/ any other persons i'll the State, | believed
they would be more competent than any
others to suggest such amendments to the
present laws as would greatly reduce the
| expenses of criminal prosecutions, and
make uniform the administration Of this
branch of the law. The meeting which |
invited, was held in the Senate Chamber.
1t began on the 18th day of January last,
and continued three days. If It accom-
1
nor can DO any harm, as it cost the State
nothing. But believe that there are some
of its suggestions which, if adopted, will
| prove of vast benefit to the State. The
substance Of its proceedings will be found
! in tie appendix to this report. | invite
the careful consideration thereof by your
EXCellency, and the General Assembly.
| Among the reforms needed, would sug-
gest a repeal Of Chapter XVII. Of the Acts
of 1879 it being all act to permit persons
| indicted Jointly to sever upon demand.
without showing any cause therefor. This
in effect allows as many trials on an indiCt-
ment as there are defendants, thus greatly
and unnecessarily Increasing expenses, and
| at the same time diminishing the chances
for a speedy and fair trial. While this law
is i'll force, the courts will strive in vain to
| try cases in which three or more are Jointly
indicted. Each will demand a separate
| trial. If the ottense charged be one which
| attracts public attention, not more than one
| or two iuries can ever be obtained in
county, by reason Of the incompetency of
those summoned as jurors, from having
! formed and expressed an opinion as TO the
| guilt or innocence of the prisoner. The
| State cannot change the venue; the defend
| ant will not and justice is baked.
| Better grounds for the continuance Of
] criminal cases should be required. Under
| the law as it is, a defendant can, and usual
ly does, at the first term. file his affidavit for
a continuance, on the ground Of the eXis-
| tence of ''too great an excitement to his
| prejudice" However false this may be, it
cannot be contradicted. 4 continuance is
| thus Obtained at a very great cost 10 the
| State in boarding the prisoner, and in the
| attendance and mileage again Of the wit
nesses of the state. The law ought to be
| SO amended as to require two or more re-
| spectacle citizens to support by atidavitth the
| statement of the defendant. Other
| grounds Of continuance are often quite as
| frivolous, but they cannot under the exist
| ing law be denied nor inquired to. The
| Judge is a mere instrument to carry out the
| designs of the defendant for defeating JUS
| tice.
| The number of paremptOry challenges
| should be greatly reduced. The manner of
| eleCting Jurors i'll a felony is very eXpen-
| sive. In case Of any Importance there
| are ordinarily one hundred jurors summon
| ed, ffty-seven being the largest panel. The
| defendant has thirty-fiye peremptory chai-
| lenges and the State ten. tOTty-tivG of the
| fifty-seven are thus exhausted. The re-
| maipder are incompetent or excused, and
| another panel is ordered at the expense Of
| the State. The number of defendants Chal-
| lenges are too many. To permit him to
| reject thlrty-iIye out OF tnty-SGVe1 without
cause, is to permit him to reject a majority
| of the panel, simply because they are law
| alb ding and law-enforcing citizens.
| 1t leaves to the lawless the prosecution
| ard punishment of the iaw-breaker. It
| practically works that way. The Judicial
| Convention Of January last, recommended
that the number of peremptory challenges
| allowed defendants in capital cases be re-
| duced to twenty-four, and in all other felo-
| MES to ten; that the State have ten peremp-
| tory challenges i'll capital cases and eight
| in other felonies. | cordially concur in
| that recommendation. | also invite favor
able consideration to the other recon-
| mendations of that convention relative to
the qualifications of jurors, and as to the
granting of authority to permit juries to
| dispense under certain circumstances,
Jail fees and the attendance of witnesses
form the largest items of expense in every
bill Of cost. l recommend the immediate
abolishment Of all fees for turn-keys and
that it be left discretionary with the County
Court to fix at its April term, 1876, and
every two years thereafter, the price per
day for the board of prisoners, not to ex- |