Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-01-09

tHc ot&bc LludllLLllS 0Oaru Tor lol rs as fOl-
lows;
Main tack, l,72i ss-52 miles,
Side track II GT-5z miles; value. 5555Is s.
Rolling toek-....-....-............. 2440,S0s ~
Total value. ...-...-........... 81, 4Osi 10 70
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
for 1872 wi show:
From corporations OF all kinds. s. IN. rs
From collateral inheritance tax. ....... 355,OOO
From licenses to merchants, liquor
dealers etc-....-...-............. $4,000
From certain public Offices ........ $4,000
From sales Of public works, lands, etc. 60U,OOO
FROM personal estate.................. 560,0J0
s8,27O,7I5
or the amount collected from corpora
tions, banks paid nearly 100000; rail-
roads, S2,3O0,O0O; insurance, $4,000;
and other corporations, the balance, about
S75O,9l5. 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 col.ec-
ton costs very little"
The Comptroller Of New jersey, in his
report under dSse of Nov. /, 1872, says:
probably no question connected with the
revenues Of the State has received 80 little at
tentlOn as that OF the tax upon the property and
capital stock OF railroads and other corporations
and there Is certainly no question which pre-
sents stronger demands upon the serious atten-
ton OF the Legislature.
"Ihe numerous railroad companies Of the
State are operated under charters, which grant
ed at different times and under different circum-
stances, are 50 exceedingly diverse in their pro-
! visions as 10 exhibit the most glazing inequaH
ties in the taxation. some OF them, from their
ambiguity, furnish preteXts for partial OF even
I total evasion Of the payment Of tax, and it Is
safe 70 say that but few Of the roads yield 70 the
treasury a revenue at all commensurate with the
value Of their franchises"
Much Of this is quite as applicable to
Tennessee as 70 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 OUT cOrpO-
ratiOns there are total exemptions for
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 the power 10 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 thorough
| investigation and revision.
CRIMINAL PROSECUTIONS.
The enormous expense attending this
branch Of our judicial administration is
alarming. Il has become a burden too
grevious TO be borQe. The people are cry
ing aloud for relief. know of no more
! fruitful field for Tetrenchment. 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 me 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 in the State, l believed
/ they would be more competent than any
/ others TO suggest such amendments to the
| present laws as would greatly reduce the
4 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.
It began on the 18th day Of January last,
kand continued three days. If It accom-
plished no good, it certainly neither has,
4 nor can do any harm, as it cost the State
nothing. But believe that there are some
Of its suggestions (which, if adopted, viii
/ prove of vast benefit TO the State. The
substance Of its proceedings will be found
/ in the appendix 70 this report. l invite
| the careful consideration thereof By your
Excellency, and the General Assembly.
\ Among the reforms needed, l would sug-
| gest a repeal Of Chapter XVII. of the Acts
/ Of 1873, it being an act to permit persons
/ indicted Jointly 70 sever upon demand,
| without showing any cause therefor. This
/ in effect allows as many trials on an indiCt-
meDt 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 in force, the courts viii strive in vain to
| try cases in which three or more are Jointly
indicted. Each will demand a separate
| trial. If the Ofense charged be one which
attracts public attention, not more than one
or two juries can ever be obtained in a
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, defendant can, and usual
IL does, at the first term, file his affidavit for
I Il,
teDce Of s'tOO great an excitement to his
prejudice" However false this may be, it
cannot be cOntradicted. A continuance is
thus obtained at a very great cost to the
State in boarding the prisoner, ana in the
attendance and mileage again Of the wit
neSses Of the State. The law ought 10 be
so amended as to require two or more re-
spectacle citizens to support by affidavit 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 peTemptory challenges
should be greatly reduced. The manner Of
electing Jurors in a felony is very expen-
5lNcs III u GeAoG u a-AJ puiLduIC L14CAE
are ordinarily one hundred jurors summon
ed, 6fty-seven being the largest panel. The
defendant has thiTty-iive peremptOry chal-
lenges and the State ten. FOrty-fve Of the
fifty-sever are thus exhausted. The re-
maiDder are incompetent or excused, aud
another panel is ordered &C the expense Of |
the State. The number Of defendants Chal- |
lenges are too many. To permit him to |
reject thirty-fve out Of ifty-seven without |
cause, is to pernR him to reject a majority |
of the panel, simply because they are law |
abiding and law-eufOrcing citizens.
1t leaves to the lawless the prosecution !
and punishment Of the law-breaker. II |
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 in capital cases and eight |
in other felOnies. l cordially concur in |
that recommendation. l also invite favor |
able consideration 70 the other recon- !
mendatiOns of that convention relative to |
the qualifications Of jurors, and as to the |
granting Of authority to permit juries to |
disperse 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 |
adjustment Of all fees for turn-keys, and |
that it be left discretionary with the County /