Sequachee Valley news. (Sequachee [Sequatchie], Tenn.) 1896-1952, 1897-04-29

power to tax merchants, peddlers and |
privileges in such manner as they shall |
from time TO time direct and exempts |
81, 600 worth Of personal property from
taxation In the hands Of each taxpayer.
Under this section Il has been held by
our supreme court that double tax
alton Is not unconstitutional, also that
privilege tax is on whatever the legis-
lature chooses to declare a privilege,
and there arc only two instances on
record where the supreme court has de-
olared 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 held that the legisla-
ture has no power to grant city the
right to assess a 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 recent decision Of the su-
preme court held that the 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 inundation
from the Mississippi river, notwith-
standing the 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, but I do not
deem it necessary to call attention es-
pecially 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, where live, appointed COM
mittee to visit the New England States,
and appropriated money to defray their
expenses. This committee visited
these manufacturers for the purpose Of
endeavoring to have them erect a cotton
mill or mills at Chattanooga. This
committee was composed of distin-
guished citizens of Chattanooga, who
were personally acquainted with many
of the directors and officers of these
manufacturing concerns, but when this
committee reached Boston they were
promptly informed that these gentle
men had report showing the pro-
visions OF our constitution and the
statutes and decisions of our supreme
court concerning the taxing of manu-.
featuring establishments, and under nc
circumstances would they invest money
in Tennessee. The result was that q
large cotton mill was erected at Gads,
den, small town in Alabama a short
distance from Chattanooga, and other
mills were established in other South
ern States and not 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 IL
American States and Cities" points GU
the inconsistency of such a system o
privilege taxation prevailing amonl
people who are opposed to tariff taxa
ton. Privilege taxes operate as praC
tical prohibition upon a young mai
especially quitting one business ant
embarking in another, and they Great
and encourage monopolies. To remed
these evils and procure needed improve
: ments in our tax laws a change in GU
. constitution is absolutely necessary
No one who has ever studied this sui
, jeOt will deny this.
The Judiciary.
/ Our judicial system, from the suprem
court to the county court, is fixed in tn
constitution. The constitution pre-
vides that the supreme conrt shall 81
: at three places in the State, viz: KNOB
t vile, Nashville and Jackson, thereb
: making it necessary for the judges t
travel over the State and preventin
! them from having permanent home
: and having at all times the benefit {
3 the State library. This provision ais
t causes delays in the trial of Grimm;
cases by the supreme court OF nearly
. year, and thereby incurs unnecessar
o costs such as board and Jail fees. Wit
i the supreme court permanently fixed
a the State capital and the crimini
3 docket called as often as need be ii
saving alone in Jail fees and 9th,
/. necessary costs would more than defra
O the expenses OF constitu tional CO
il vention. The constitution OF 10
|, makes it necessary to maintain our du
n system OF law and chancery courts
2 separate tribunals, and hence proven
b the blending Of the two courts to
4 held by the same Judge and ofhoered
a the same clerk, as is done in thirty-nil
d out Of tho forty-fve States Of the Unto
It The county court has also been held
IA our supreme court to be a constitution
.e court and an effort made several yea
Z ago to obtain county supervisors W
IL held unconstitutional Tennessee
Ia the only State in the Union which
8. retained all the features Of our prese