The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1875-02-18
BiII 20 Regulate Railroad Taxa
ton.

Hon. j. NJ. Stone has introduced in
the Senate bill to regulate the collection
of Railroad taxes. Until the past year,
the property of railroad companies
has been exempt from taxation in this
State. Such exemption was based upon
considerations of sound public policy.
The roads were struggling into existence,
and in view ef the great public benefits
which they conferred, the State could
well afford to refrain from taxing them
in order to secure their construction.
But these considerations no longer OPP
crate. = The roads are completed and
though they are Iaboring under the same
depressing influences that are operating
upon all the industrial enterprises of the
South, there is no reason why these compa.
MES should not contribute their share to the
support of the government which afford:
them protection alike with other interest:
that are taxed for its maintenance.
To this proposition, we understand,
no objection is urged by the compa-
MES which are now paying taxes. They
are perfectly willing to bear a just pro-
portion of the public burdens.
One of the objects of Senator Stones
bill is simply the collection of these
taxes, and to require that they shall be
imposed in the form of a privilege tax tc
be paid directly into the State Treasury,
in lieu of the present intricate, cumbrOus
and expensive county agencies of assess
ment and collection. The mode pre-.
vided by this bill in dispensing with these
forms will save to the taxpayers and the
companies the enormous per cent. which
now goes into the pockets of third par
ties, and besides will insure a more
prompt collection of the tax.
There Is another benefit to be derived
from this measure. 1t is claimed by one
of the companies in this State (the Mo-
bile & Ohio, that its property is exempt
from taxation, and on this ground it has re-
sisted the collection of the tax imposed un-
der the present law. This exemption is un.
Just to the State and to the other companies.
1t is contrary to the Constitution more
over, which forbids exclusive privileges
to any class. Besides, this privilege, if
conferred, was granted by Legislature
which was acting for a former generation
and which had no right to bind the pres
ent. Since the passage of that law,
a new order of things has teen brought
into existence. The Constitution itself
of that day has been swept away and an
other has taken its place. representing the
sovereign will of the people. 1t is the
theory of this Constitution which as the
supreme law supercedes and over-rides
all others that there shall be no exclusive
privileges. 1t is manifestly contrary to
the supreme law, as we'll as to the fun
damental principle of equal rights which
constitute the basis of Republican gov
eminent, for one set of men to enjoy
immunity from taxation for the support
of the government, not enjoyed by an
other though engaged in precisely the
same pursuit. To tax one road, or set
of roads, and allow another to be I'M
taxed, is to give the latter an advantage
in fixing its tariff of charges, and besides,
it destroys the competition which is the
life of trade and is essential to the protec-
ton of the other portions of the commu-
nifty. And to these considerations is to
be added the paramount one that it de-
prives the State of revenue which justly
belongs to it.
In view of the objects of this bill to
economic and simplify the collection of
taxes, enhance the revenue, and equal
ize the burdens of government, we can
imagine no reason why it should not re-
ceive the sanction of the Legislature.