The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-02-23
THOSE TAX EXEMPTIONS.
wHAL "a MEMBER" OF THE LEGIs-
LATURE HAS TO SAY ABOUT THEM
Sections 10 and 20 Of Article XII. of
the Constitution OF Mississippi Pro-
hibits and Annuls the Sections OF the
Charters Granting Them.


session are made the targets at which
would-be wits and "Smart Alexis"
lain their feeble jokes and criticisms.
| Eth ey also receive their full share OF CEN
sure, sometimes deserved, but more fire.
Hquently unjust.
The Mississippi Legislature which has
|becn in session since the Sd OF January,
has received no small amount OF abuse,
and very unjust abuse at that, and know
ing as do that the great public, when
fully advised MS TO facts, will be just and
fair in its verdict when both sides are
columns, that may detail some facts that
are not generally understood by the masses
Of your readers. Much of the censure
about which / speak grows out OF an entire
misapprchension and ignorance OF the
facts.
The present Legislature with perhaps n
few cxceptions) is composed of as respect
able and able body OF men rs usually as
semble at the capital OF State. While all
professions and occupations are represent
ed, the northumberland predominates
Taken as n whole, IL is u solid, substantial
body OF men, OF rather more than ordinary
Setflligcnce, and verify believe that there
are few, II any, In either house, who
would by their conduct bring reproach
upon the state. They have, at least, the
honor and fair fame Of Mississippi, and
would guard her as they would the honor
OF their families.
II Notwithstanding this, we hear IL
heralded abroad that this Legislature is
seeking 10 repudiate the honest obligations
OF the Stntc. There is not syllable Of
truth in the statement. For n number OF
years the various Legislatures that con-
yened at the capital, with mistaken views
as TO their duty in regard TO the encourage
ment OF internal Improvements and rail-
road building within our borders, very
foolishly and recklessly passed great
many railroad charters, granting
extraordinary privileges and fran
chises. These charters were prepared
by as,uie and shrewd attorneys and rail-
road officials and were rushed through the
successive Legislatures without considera-
ton, and in many instances without being
read or even referred 10 committee. They
contained among Other privileges exemp-
tons from taxation, some for thirty yearf.
Some Of them contained large land grants,
and, indeed, whatever a railroad company
demanded was granted without question
ing. The result is that some Of those
large and wealthy corporations have in
their charters exemption from taxation
that extend into the next century. Now
The would-be defamers OF Mississippi and
Mississippians, among whom i regret q
say may be found some Of our own citi
zens, would have the world believe that
the Legislatures held out these extraordin
airy inducements 10 those companies ant
invited them here with their capital, wher
the fact is they needed no invitation, bu
came In swarms and dictated their owl
terms. They had determined 10 built
their lines OF railroad, because II was thei
own interests that demanded II, and the,
did not scruple TO take everything that wa
within their grasp. The Louisville, New
Orleans & Texas road, in addition 10 thci
many charter privileges, received at
mere nominal price to-wit, cent
per acre, 10000 acres OF tn
most fertile land the sun ever shon,
upon, an empire in itself aud more valua
bic than gold mine, which they are nov
selling al from s. 10 $40 per acre, AM
which they refuse 10 pay taxes on, and ar
/ now contcsting in the courts the right &
tax them. Until 1885 this reckless leeis
lation proceeded, when halt was called
and since which time the Legislature ha
refused 10 grant these exemptions iron
taxation. II Is almost incredible 10 be
lieve that 10 many legislative bodies sui
tered the State 10 be pillagcd and robbe'
following plain and unmistakable ,rovis
ions II the State constitution:
Section -, Article NIL, Of the constitu
ton provides that ''the property OF a
corporations for pecuniary profits shall b
| subject TO taxation the same ne that OF n
diyidnals," and Section 20 provides this
''taxaiion shall be equal and unifor
throughout the State. All property sha
be taxed in proportion 90 It's value 10 ]
ascertaincd as directed by law"
Now, Il IL not claimed by any that an
roads should now be chartered with e.
emption clauses in their charters. Meth,
H. Il claimed that Il Is not right or props
that corporations hereafter 10 be create
should not be taxed. IL Is claimed by u
railroads and their attorneys, that becaui
the Legislatures have heretofore enacto
these unconstitutional laws, that the sta
should be held TO the action OF preyiol
Legislatures, Notwithstanding Il has bee
decided by the highest judicial tribuna
In Che land that subsequent Legislatu
mas luu anu uilllnc itkh HuillViitN w y
peal the action OF prior Legislature touc
Ing the taxing power. These corporation
when they applied for their charters we
well aware OF the right OF a subsequci
legislature 10 annul and repeal their q
ton, 10 they were not deceived and ]
dnccd 10 invest their money, bcievii
that they had obtained irrepealable cha
tiers. It Is folly 10 say they would n
have buiit their roads In the State, but I
their exemption from taxation. Sin
1885, when different policy was pursue
and no exemptions granted, numbers
railroad companies have been charsorc
and there are a number before the pr,
cnt Legislature, not even asking suci
thing.
The hill which has passed the sena
and which will pass the House on Thu
day next, simply provides that the burdc
81 taxation shall be shared alike by I
,,corporations and the people OF the sta
These roads are coming money IN
State. They have received for years q
elusive benefits and privileges which hf
been denied Our citizens, and now VIII
We repeal laws that are In direct opps
ton 10 the fundamental laws OF the Sta
and only ask them 20 receive the "a
treatment that We give our own citizc
we are called rcpudiators.
Now, have endeayored to give, II
piain and simple manner, some of the ~