The Magnolia gazette. [volume] (Magnolia, Miss.) 1872-current, 1888-05-19
SHOULD PRINTING OFFICES M. TAX,
EDa II SC SHOULD THERE &c Any
EXEMPTl9H52 WHAT SHOULD
BETTE RULEoF EXEHPTiON7
Read by J. G. Mcclure, Of the Yazco
City Herald before the Press Assoc
citation at Grenada, Miss,


Mr.. President, Ladies and GEN
tlemen of the Mississippi Press
Association:
AT the meeting of the Missis-
sippi Press Association, held at
Meridian n May last, a variety Of
subjects were adopted for Discus
sion at this meeting. OF these /
have, by request, selected the
above one, as being worthy of
notice. | only hope that some
member of the Association more
competent than myself, has also 4
paper prepared on this subject,
and will read it here.
The hret interrogation; GShould
Printing Offices be Taxed?" /
answer that they should not be,
and for the very plausible and
proper reason that the material o.
a newspaper printing office IS
nothing more to the proprletoIs
than the saws, files, planes.
squares and tools of the carpen-
ter; the brushes of the paluter;
the tools ard outfits Of the black
smith, laimer and mech; mic; Or
the Libraries of the lawyer aud Of
the physician. If the LAWYER.
physician, mechanic AMI farmer
are to have special favors ID tie
way OF exemptions by law, why
not the material end appliances
Of newspaper offices?
Without the aid of the news
paper and its material there would
be nothing like the many I'M
proved implements which enable
the me chaulc, farmer aud doc,o or
to make an easy and competent
living; the many elegant and ex-
hausiye books on law that enable
the lawyer to present bis case
with cearness and precision. MI
of these gentlemen are thus pro-
vided for under the law of ex-
emptions, while he prime cause
Of the law being on the statute
books s--( the newspaper outfits J
are, under a recent decision Of
our courts, made special objects
of taxation. There is neither
justice or right, though it may he
the law, in such a state OF affairs.
The second interrogation: "If
SO, should there te any exemp-
tionsi" Having taken the stand
in the fist proposition that the
material aud outfit of a printing
office should not b. taxed, for tue
same reasons | maintain that the
exemptions should include every
thing necessary to equip news
paper Office in flst-cass style, in
Guiding the presses, type, furni-
ture, ETC., of a job Office attached,
without which not one out of a
dozen newspapers in Mississippi.
could make living. If there is
no limit to the amount that a
lawyer or physician may have in
vested in their libraries Or the
farmer in his implements, then |
contend that under the law of JUS
tice the same rule should apply
10 newspaper material and outfits,
because the material of a printing
Office is nothing more 10 the own
ers than is the library Of the law
yer to him. The library enable.
the one to get a full understand,
ing of his case and thus make q
competency, while the materIa
Of the other simply enables him
to do exactly the same thing. If,
however, there must be q limit te
the worth of a newspaper office
and material, | would suggest
that no printing office news anc
job) with material worth les,
than 1000 or $4, 800 be taxed
Offices having over that value, t.
be taxed only for the sam in ex.
cess of the amount above stated
The third and last interroga,
tIon: "What should be tie rule
of taxatlon," will not, | think
admit of much discussion. If tn,
material of our printing Offices il
to be taxed, 1T would be upon ths
same basis as that of any othel
personal property-unless the as
SCISSOR, like the courts-think tht
rate should be different, and per.
haps increased little above th,
value of the property of the com
mon citizen. There is upon al
tax blanks the words, "Value o.
notes and accounts 7" | do no
| think that if Mr.. A. for instance
inserts an advertisement for on
year for $50, SIS, 500 or more
and after being in the paper TO
three. six OF n'ne months, tile as