The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-08-20
THE CONSTITUTION.
CHANGES SUGGESTED BY MR.. FRAN
CTS FENTRESS.
His Address Before the State Bar Asso-
ciation-Flaws in the Constitution
that Experience Has Proved-The
Question OF Poll Taxes.

State constitutions, under our system Of
government, ought to be the work OF the
wisest craftsmanship. The organic law
cannot be easily or frequently changed.
An oppressive or unjust statute can be
soon wiped out. The Legislature can read
lily repeal an Objectionable statute, or pub
lie sentiment or the courts can, in proper
cases, ordinarily nullify it.
Not so, however, with the organic law.
Its mandates, howsoever arbitrary or I'M
wise, must be tolerated until modified or
abrogated by amendment, or by new con-
stitutiOn.
Within the history OF Tennessee we have
had but three constitutional conventions
that Of 1896, that OF 1884 and that OF 1870.
A century almost OF our existence rs a
State has passed with only three new con-
stitutions.
The men who drafted our constitutions
and represented our State in constitutional
conventions were, as a class, brainy pat
riotic, intelligent, but fallble. New con
ditions or changing circumstances after
ward exhibited their shortsightedness, or
the non-applcability OF their official work
to subsequently developed phases OF soci-
ETY.. Indeed, it would be impossible in this
|
scope and adaptability as TO fit and prop
erly provide for these mutations And
while the directory provisions OF the con-
stitution might be allowed TO remain dor
mant or quiescent, the mandatory provis-
ions, no matter how disastrous in their
operations must be observed and obeyed.
Take an example: Section IS. Article 2
| OF the Constitution OF 1870 ordains that
| 81 900 worth OF personal property in the
hands OF each taxpayer shall be excepted
| from taxation.
Now, taxes are the life OF the State and
that il the highest craftsmanship which
| frames law that shall cqnalize all public
! burthcns; or, in other words, the law
should be 80 adjusted ~ TO compel every
citizen TO pay his just share OF taxes. IL
! is true, no law can be framed that will ex-
actly effect this, but that law which APP
! proximatcs II nearest is the best adapted.
While tho Aegis Of government throws
its sheltcring protection around every cit
izon in his person and property, ~ the re-
! ciprocnl duty evolves that every citizen
should pay his just share TO the support
and maintenance OF the government.
| The clause OF the Constitution above re-
! fcrrcd 10 must have escaped the critical
notice of the convention; or, II not, II was
supposed TO be inserted ~ a concession to
the dcmagoguc or as gratuitUus exemp-
| ton 10 that large voting element who own
no real estate.
Whatever the explanation, the fact re-
mains. that by that stupid and singular
provision, the State has lost and yearly
loses vast revenue.
II is estimated that ~ least $40, 900, 900
Of personal property annually escapes tax
alton in Tennessee entirely, by reason Of
| that provision.
How does Il operate? The assessor goes
10 the tax payer with his assessment rolls;
lac finds stout, vigorous, active man who
owns II, 900, in money, or stocks, or cattle,
but no real estate
That man escapes all property tax, be-
cause lac owns no real estate. aud no per.
| sonnl property in excess Of ~ 200. lie
therefore contributes nothing 20 the relief
Of the public burthon, except II may be a
poll tax.
But the assessor next approaches Il may
be- some old widow who owns u hut and q
few acres OF land worth. say, 500; or some
oil man whose solo possession Is home.
stead worth, say ~ 900. Now, these latter
are assessed Tor taxes aud made 10 pay
them. There Is no escape; real property
is fixed, II cannot run away; IL rmains,
the tax Is lien on II, and unless that lien
is discharged Il Is condemned aud sold and
the owner Is elected by the purchaser.
This picture h not oyer,lrawn. It's Truth
fulncss Is attcsicd 10y tho observation OF all
and 10y the sad experience Oi some.
Can any man say this Is iair and just
Will any contend that a constitutional pro.
vision which tolcmtes this co Idtion OF
things ought 10 s,and'
hut We have not stated the ruinous
effects. Government must be- supported.
Taxes sufficient therefor must be- collected.
II the burden IL by law lifted from the
great bulk Of personal property, Il must
fall on real estate. And ~ Il does. Just
IN proportion rs personal property Is cx.
cmptcd, will real property be bupicnod.
To hc specific: For eighteen years OF
since the constitution OF 1870 was adopted,
personal propcrtyin Tennessee aggrcgaiinp
81. 100, 900 has been withdrawn altogether
from taxation. We worried our creditors
into accepting big scale Of the bonds o
the State, aud our plea was la part thai
the State was not able 10 pay her public
debt. At the same timc W. were except
Of personal property.
|
crnor aud tho treasurer and their clerk,
are running about over the State, aud Il
the money cunteIs OF the east aud north
10 borrow enough money TO meet our ac
cruing interest on public debt scaled 4
fifty cents on the 81.
These things ought not ~ 10 be, ant
would not II all personal property paid III
Just share OF taxes. Nor would our publ,
| aehnnla lantsttiah Tor lack ~ lruda IA main,
tain and support them.
II would seem that II any species o
property should be favored, Il ought 20 b,
real estate, land, because Il Is permanent
fixed, indostmciihlc, aud can't get away
and can't eyadc the collection Of taxes
But under this section OF the constitution
Of 1870. the reverse u tho rulo.
The conclusion Of the whole matter H.
that the clauses Of the constitution which
cNcmpts sl,Op0 Of personal property from
taxation, ought TO bc abrugaicd as soon a
possible.
Hut there is another provision OF the
constitution that should be promptly
yiialiIed by legislative enactment. II 4
this
by section |, article 4. Of tho consiiiu
ton, q h ordained that there shall 10 nc
qualification attached 10 the right OF sui
fragc, except that each voter shall give
judges Of election whore he oficn 20 vote,
satisfactory evidence that ho has paid thc
poll taxes assessed against him Tor such
preceding period rs the Legislature shall
prcscriba by law, without which his vote
shall not be received"
That would seem 10 DO mandatory. II
isa positive order 20 the Legislature 70