The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1876-05-31

taxing valuation is 1915. 600. 900.
| The census valuation of Connecticut
is $714e0O,O00, but the taxing val
nation is only $204.000. 900. The
/ census valuation of New York is $6,-
/ SOC, ,S41, ,2e4, while the taxing valua-
tions is 81, 532, ,720. .907. The census
valuation Illinois is $2.121, ,680,573,
while the taxing valuation is only
| $348.433, 900. The census valuation
of California is $63S, ,767.017. while
the taxable valuation is only $780,
527,I hrH - st.
It is proposed to continue to raise
| $4,000 by taxing the business of
the country. This is now done, and
it is proposed to continue il by tax
ing all the various kinds of business
except practicing medicine, preach
| ing and farming; and this is done
under the word privilege" in the
Constitution. The Constitution pro-
yIdes for a tax on property which
must be uniform, and then for tax
on privileges which need not be uni
| form.
Now who will say that the error of
Ievying a double tax on large por-
ton of the property of the State shall
not be corrected? Who will say that
nearly all the different kinds of 6@S
ineSs-with a few left out-shall
continne to be taxed? Who will say
that the occupation of the architect,
the civil engineer, the dental sur
geon, the artist, the brewer, the
butcher, the man who drives wheel
ed vehicle for profit. the huckster,
the cattle dealer, the horse dealer,
the mule dealer, the lumber dealer,
the man who keeps stock yard, the
man who keeps a sale stable, the
man who keeps fruit stand, express
companies, livery stable keepers, the
man who runs an omnibus, express
wagon, coal cart or transfer wagon,
the keeper of a ferry, plumber,
gas-6tter, shall be taxed for his bus
mess - miscalled privilege - and
other occupations not taxed? Who
will dare to come into the next Leg
islature and say that these lawful,
legitimate, and necessary occupa-
tions shall be taxed as privileges ?
If he has the hardihood to say this,
will he not have the boldness and
justice to say also, let all kinds OF.
business be included, and tax the
occupation of the doctor, the preach
er, and the farmer?
Taxes ought to be collected on
tangible property AM privileges
proper. Every scheme to collect
taxes on tangible things, and every
attempt to supply deficiencies by
Legislative slight-of-hand, as Tor IN
stance the double tax on property
and manufacturing companies, leads
to perjury and makes the people the
enemies of the Government.
! Under the operations of the fund
ing bill-for no man can doubt but
that the assessment law was the re-
suit of the dilemma in which the
Legislature was placed by the fund
ing bill-under its operations, L re-
peat, Incidentally, the hardest blow
has been struck at the few men in
the State who have taken the only
road for rrelief-manufactur For
illustration A stock company is
formed for manufacturing, and the
first thing to be done is the purchase
of a piece of ground on which to
build, and on the sale Of the piece of
ground "a most extraordinary pro-
ceeding, especially in view of the
necessity of increasing the number
of land owners in Tennessee) a heavy
tax is levied. Next, an architect
must be had to make the drawings,
and on this q tax is levied. Next,
a civil engineer is needed about the
grounds, and on This tax is levied.
Next, the wagon that hauls the brick |
and lumber for pay is taxed. In the
meantime the vendor is taxed the
full value of the notes taken, and |
this the manufacturer finds was
charged on the price of the land. |
After the house is built and the ma.
paid for and put in the house,
the whole is mortgaged for money to |
run it, and the mortgage is taxed on !
the full nominal value, which he |
charges up against the borrower, and |
lastly the manufacturer pays a full |
tax Ola the real estate, and then each
stockholder pays full tax on his
stock. aaS'a = /
If the State levies tax Of. 80 |
cents the county courts of Tennes-
see will have to be reformed OF they
will levy the same. Heavy taxes by |
the State and counties is an exam
pie for the municipal corporations.
our municipal corporations
seem to be glad of every excuse to
enlarge the taxes, If the example
set by the State restrains them, in |
the per cent, they enlarge on the de-
vices and methods of collecting.
They take a 4hotel-keeper and tax his /
hotel as property then they tax his
business, and then they tax his
rooms, and then they tax on sup
posed income from rent. This is \
business. f-a.. 94it ..sf1 z ii'2i
To increase. the taxes to 8 mills |
for the. State and take the conse-
luences of the county and city tax
es, and it will make fully 6 per cent.
On all the property of, this, town..
This is much more than it ought to
rent for, considering that so much of
It is unimproved- Thisis taking the
for taxes. 81 s4t~ siadi -
With the State tax at 40 cents,
much of this property being doubly i
.axed, and with the burdens upon all /
,he business pursuits, called a tax
on privileges, many of our people in
he city teel that they win have to
give up. Great numbers of our peo-
pie are out Of employment, and can
lad nothing to do. Heavy burdens