The Cairo bulletin. [volume] (Cairo, Ill.) 1872-1878, 1875-01-22
RrvrNrEr,N AND LICENSES.

- - -Na"A' sasN -
Section OF Article IN. OF the c}u-.i-
tuition OF the State is - follows
The General Assembly shall
provide such rryeiHie - may
BE- uccin. by lcyying q tax.
by valuation. 20 that every person
and corporation shall pay tax in pro-
portion 10 the value II his. her Or 10, prop
prty-Su,h value % be a,eTi aimed hy some
person or persons. 10 b. elected or ap-
pointed IN such manner - the General
Assembly shall direct and not Otherwise.
but the General Assembly shah have
power To- tax p,dd.er,. aUct,OEDyr-.
brokers. hawkers. merchants commission
merchants, shOwmen, jugglcrs, innkryp-
ers. grocery keepers, liquor dealers. toll
bridges. ferries. insurance. telegraph and
express Interests or business. veudcr> Of
patents AMI persons or corporation,
owning. or using franchise, and privileges,
In ,uch manner ~ il shall. from time To-
time, direct by general law, uniform ~
to the class upon which II operates.
Hon. NJ. J. Inscorc. OF this district, has
introduced into the House of the Gencr-
al Assembly a proposed amendment to
this section. as follows:
"Thc General Assembly shall have
power to tax pcddlcrs. auclionccrs, brok-
| ers. hawkers. merchants, commission
J merchants. showmen. juggler,. inn-kcep-
crs. toll bridges, ferries, aud Insurance.
| telegraph. express and railroad corpora
tons on their gross earnings. persons on
| their Incomes. vendors Of patents. pro-
iessional men, aud persons or corpora
tiQns owning or using franchises aud priv
i..Hr4. fr -ffslt mo q. .laufl
time 10 time direct by general law. u.i-
form a. to tie class upon which IL oprr-
ates and the General Assembly shall
also have power TO provide such further
revenue ~ may De- nccdiul IS lcyying q
tax by valuation. 20 that every person
and corporation shall pay tax in pro-
portion 20 The value Of his. her. or H.
property. such value To- l,- asc-rtained by
some person or persons 10 BE- elected or
appointed in such manner - the Gen cral
Assembly shall direct, aud not other
wise"
The state journal. 90 q discussion Of
this question. claim. that the General A.
.embly having power TO raise revenue by
tax on valuation and "by a tx
on the articles specified in section
! OF Article N" may raise the revenue
either by tax on valuation or tho tax on
peddl-r. .auctionecr..6 &c: and that there
fore Mr.. lnsc0rr'- proposed amendment
is unnecessary. BY an examination Of
the second clause Of section first" .ay,
The JJ7,-nql. 1t will ~ seen thstiti pro-
yided that the General Assembly shqH
hare Lot that il shall a'.o have. the pow
| cr 70 tax objects and subjects therein
| specified. suppose, then. il cXer,i.s, tai,
power. will anyone contend that it, eN-
| ercise would BE- void because the mode hy
valuation was not also provided for: They
are both independent powers. aud law
providing for either mode would De- con-
stituiional."
We agree with the Jgyrnqi. Let u,
look at this matter a moment. The Gen.
eral Assembly may tax peddlers. auction.
GERS, &c, and. If the revenue thu.
produced is not all that is ncedfil. sh1l
raise such a, i, heedful by leyying a tax
by valuation. Th, is the constitution a.
II j. now written; but Mr.. Inscore cyi
IDENTIFY believes that the construction o.
Section Article N i, that all the rrve
nue. that is necdful must, if possible. b,
raised by levying a tax by valuation: anc
that, if sufficient revenue cannot be RAISED
IN this way, then tax may b,
imposed upon peddlers, &c, tC
make mp the deficiency. He T.
wrong. All that is necessary, under IN,
constitution. to accomplish the object h,
evidently has in view, is to enact a law
providing for a tax upon pcddler.. auc
tionecrs, brokers, bankers. &c.
Instead of making Section Article IN
definite, We have no doubt Mr.. Inscorc',
amendment would "darkcn" it--makc Il
more difficult 10 understand that il now is
The amendment proposed by Mr.. In.cor,
provides that the General Assembly sinai
have power TO tax peddlcrs. auctioneer,
brokers, bankers. merchants. cornmi,,io
merchants, showmen, jugglers, iIn-kcep
ers, toll bridges, ferries and insurance
telegraph, express and rail,
road corporations on their qros.
earnings. How is the amount of IN,
gross earnings OF a peddler, banker. show
man or Juggler, who is here to-day and il
, another state tomorrow, To be ascertain
edf 1t may be said that Mr.. Inscore doe
not mean that these people shall be taxed
upon their gross earnings, but shall be re
qulred to pay for n license to do business
Then why did he not say sot Why doe
he say that peddlers, bankers, showme,
and jugglers, as well as Insurance. tele
graph, express and railroad companies
shall be taxed on their gross earnings
Section Article * is good enough
. 1t might have been written more skill
fully' but it comes nearer expressing IN,
I meaning its writer intended it to expires
than Mr.. lns;ore's proposed amendmen
does to expressing what he wishes to eX
press.
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