Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-11-24
NORTH CAROLINA.
ccroasp METHODIST EPISCOPAL CON.
YHnB1cB.
A cclsred Fair Burglary Christian Con-
ference = Tax Commission
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,epec,al telegram 70 the Dispetch.1
Ru.yreu. November 23.--Tho African
Methodist Episcopal Conference for this
STATE meets tomorrow at Newbernc. Bish.
ops Turner, Shorter, and Cameron. OF that
Church, passed through here to-day on
their way 10 Conference.
The annual Conference OF the African
Methodist Episcopal Zion church also
meets TO morrow az Wilson. IL viii be tue
isygest Conference In the history OF that
branch Of the colored Methodist Church.
The colored fair begins at Goldsooro'
Tomorrow. The annual address viii he
delivered by Rev. Thomas Dixon. Jr.. for
merly OF Shelby, and now pastor OF the
Baptist church at GoIdsboro'.
desperate burglar forced an entrance
into q. X. Bagby's house. at Newbcrne, ana
entered Mrs. Bagby's room. He awoke
the lady by pulling GOWN some clothing
on the wall. The burglar fed, carrying a
dress with him. He was tall negro.
The evidence secured IN regard 20 the
recent daring burglaries at Smltkvlle Is
that they were committed by man named
Kelley. who has mysteriously disappeared.
These are the burglaries in which the crew
OF the strange Yacht were at first suspected
90 have been engaged.
The North Carolina Christian Conference
at Graham has closed, after an interesting
session. The Church is growing in strength
and influence in North Carolina. Rev. ID.
r. Jones, Of Moore county, was chosen
missionary to Japan.
A Young white man, son Of jacob Davis,
shot himself accidentally near Clayton.
The wound Is thought 10 be mortal. the
shot having entered the left breast and
ranged upwards.
The State Inspector OF Fertilizers IL on
his rounds making an early s,art-obta'n-
ing samples for analysis.
No fidings OF Frank Broadfoot, who
Killed Joe Frazier AZ Milburne, n. g.. have
been secured by the officers of the law. To
tell the truth, no real attempts to apprehend
him have ever been made, and he has not
had the least difficulty in escaping so Tar
Public opinion is divided as 10 the crime.
some saying IL is homicide, while others
allege II murder.
THE REPORT or THE TAX COMMISSION.
The report OF the Tax Commission, the
members OF which are Messrs. John w.
Graham, George Howard and I. Nj. Pat
ton, il published, and makes pamphlet Of
one hundred and eleven pages. IL Is d.
yided into three parts First, the report;
second, an act 10 raise revenue; third, an
net 10 provide for the assessment OF prop
erty and the collection OF taxes.
THE -9sEY OF THE BOARD.
After stating the facts in regard to the
creation OF the Commission by the Legisla-
fure the report states that the duties OF the
same were TO thoroughly investigate the
subject OF taxation and report bill for the
listing, assessing, equalization, and collec-
tion OF taxes. and also for the sale Of real
and personal property for taxes, and such
other subjects In regard to taxation as they
may deem proper for the best Interests OF
the State. The Commission studied the
laws Of the other States on these subjects.
TIE PURPOSE OF THO CHANGES.
Many OF the systems adopted I'm other
States by which their revenue is mainly de-
rived from corporations. were found to he
so far at variance with the requirements OF
the Constitution OF this State that it was
deemed useless TO suggest them. The OBJ
feet has been TO retain 50 much OF the pres
ent laws as was not inconsistent with the
contemplated equalization OF the values OF
property as the commissioners Of the seye-
raj counties, assessors, and sherilis have be-
come familiar with their operations, and in
some cases the sections have received
judicial construction which no longer leaves
their meaning In doubt.
THE RAILWAY FRANCHISE TAX.
The report says, therefore "ln the act to
raise revenue not many changes are made
from that passed by The las, Legislature,
except such as have been necessary to bring
together provisions relating TO the same
subject, transfer TO the machinery act some
pant Of the sections which prescribed how
taxes were to be collected, and leave out
yerbisge which tended to confuse" The
limit OF property-taX by cities and incor-
porated towns has been fixed at l per
centum, except by special legislative au-
tbority. The sections ia regard to fran
chise tax on railways is retained, proper
toned TO the amount OF gross receipts.
One reason assigned for this is stated byt the
report 10 be "thst questions involving the
right TO impose a franchise-taX will proba-
bly, 90 TO the Supreme Court OF the United
States from other States. Our own Consti-
tuition prohibits perpCtuitieS, and the char
ters In some cases which grant the broad
exemption Of all property and all croft
from taxation are perpetual. aud fer that
reason may yet be declared unconstitu-
tional."
TIKI TRUE PURPOSE or A LEGISLATURE.
The report onounces very clear truth
when II says:
The proposition that one Legislature can
make perpetual exemption OF property
from taxation has been SO often questioned,
and a reluctant adhesion gwen TO old dect-
sions, that the day may yet come when the
true theory that a Legislature is but an
agency to consider the present needs OF
State, without power to trade away the
most important rights and franchises OF
the sovereign, will be adopted, and at least
strict construction be given TO the grants
that have been made, and the doctrine an
nounced that corporation Is not exempt
from tax on It's business proportioned to
its income, although the property OF such
corporation Is exempt. The right to do
business with every species OF property
free from taxation is an additional reason
why the privilege itself should contribute
something to the State, when by the terms
Of the grant the right TO tax this privilege
Is not clearly surrendered.
THE QUESTION OF PoLI-TAx.
The Board has given special care TO pro-
yiding some efficient machinery for col
Letting poll-tax. There are doubts as TO
the power Of the Legislature IN this mat
ter. The Constitution, which in one article
says there shall be no imprisonment for
dent, save LOT i1auu, ALSO rtQuiIts Caplts-
tion.tax to be levied on all males over
twenty.one and under fifty years OF age
There IL no exemption. The Board, after
discussing the matter from legal stand
point and citing several eases bearing upon
IL, says IT eau see no reason why govern
ment which in time OF war can compel {
citizen, by draft, to so into the military
service and help build breastworks, cannot
10 time Of peace require an able-bodlcC
man 10 labor on the highway, TO help edu
cate bis own children, and TO provide
fund for the support OF the poor and IN
firm who have become charge upon thu
community.
TWELVE TAX DISTRICTS.
In regard to equalizlng the values o
land, live stock, and other property, th'
Commission proposes that the State be oil
vided into twelve tax districts, aud tn
chairmen OF the boards OF commissioners IL
the counties composing these districts form
Board, which shall endeavor 10 adjust To
valuation Of land, live stock, and persons
h.. Atstr te nm.