Herald and tribune. [volume] (Jonesborough, Tenn.) 1869-current, 1897-07-07

SoSa 10 why ph1lA
from time to time direct, and exempts
$1,000 worth of personal property from
taxation in the hands OF each taxpayer.
Under this section It has been held by
our supreme court that double tax
alton Is not unconstitutional also that
privilege tax Is on whatever tho legis-
lature chooses to declare q privilege,
and there are only two instances on
record whore the supreme court has de-
clared that such acts declaring privi-
!eges are unconstitutional, and these are
what are known as the dog law and the
act taxing lawyers.
1t has also been hold that the legisla-
ture has no power to grant a city the
right to assess q tax for public improve
ment on the basis Of the frontage OF the
lots on the street to be improved, as is
done In all the other States except Ten
nessee, and a recent decision Of che SUI
preme court held that tho Legislature
had no authority to establish levee dis
tricts so as to reclaim what Is known as
the Reelfoot basin and build levees to
protect that country from i~nundation
from the Mississippi river, notwith-
standing tho fact that such laws have
been In existence in the neighboring
States OF Arkansas and Mississippi for
many years.
The thousand dollars exemption on
personally practically relieves all per-
sonal property from taxation. This
provision Of the constitution might be
enlarged upon indefinitely, butt do not
deem IT necessary to call attention es-
p~ecially to any other provisions except
those concerning double taxation and
the privilege tax system.
An Object Lesson,
A few years ago when the cotton man
ufacturers OF the East announced that
they intended to invest several million
dollars In the erection Of cotton facto-
ries In the South, the city Of Chatta-
nooga, whore l live. appointed a CON-
mittse to visit the New England States,
and appropriated money to defray their
expenses. This committee visited
these manufacturers for tho purpose OF
endeavoring to have them erect q cotton
mill or mills at Chattanooga This
committee was composed Of distin-
guished citizens Of Chattanooga, who
were personally acquainted with many
OF tho directors and officers OF these
manufacturing concerns, but when this
committee reached Boston they wore
promptly informed that these gentle-
men had a report showing the pro-
visions OF our constitution and tne
statutes and decisions Of our supreme
court concerning the taxing OF manu-
featuring establishments, and under no
circumstances would they invest money
In Tennessee. The result was that o
large cotton mill was erected oh Gad.-
den, a small town In Alabama a short
distance from Chattanooga, and other
mills were established in other South
ern States and a6S a single dollar Of
this money was invested In Tennessee.
Privilege Taxes.
The strangest anomoly, however, In
our whole system Of taxation Is the
privilege tax which is especially au-
thorized by the constitution of 1870.
Prof. Ely, in his work on "Taxation in
American States and Cities" points out
the inconsistency OF such a system OF
privilege taxation prevailing among
people who are opposed to tariff taxa
ton. Privilege taxes operate as o prac-
tical prohibition upon a young man
especially quitting one business and
e%mbarking In another, and they create
and encourage m~onopolies. To remedy
these evils and procure needed improve
ments in our tax laws a change in our
constitution is absolutely necessary.
No one who has ever studied this sub
ject will deny this.
The Judiciary.
Our judicial system, from the supreme
court to the county court, is fixed in the
constitution. The constitution pro-
vides that the supreme conrt shall sit
at three places in the State, viz: Knox
Vile, Nashville and Jackson, thereby
making it necessary for the judges to
travel over the State and preventing
them from having permanent homes
and having at all times the benefit of
the State library. This provision also
causes delays in the trial of criminal
cases by the supreme court of nearly a
year, and thereby incurs unnecessary
costs such as board and Jail fees. With
the supreme court permanently fixed at
the State capital and the criminal
docket called as often as need be the
saving alone in Jail fees and other
necessary costs would more than defrav
the expenses OF a constitutional con-
vention. The constitution OF 1870
makes 1t necessary to maintain our dual
system OF law and chancery courts as
separate tribunals, and hence prevents
the blending of the two courts to be
held by tho same Judge and Differed by
the same clerk, as is done in thirty-nine
out OF the forty-fve States Of the Union.
The county court has also been held BY
our supreme court to be a constitutional
court, and an effort made several years
ago to obtain county supervisors was
hald nponpaSknftn1a Do--