The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1897-04-23

1000 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 10 on whatever the legis-
lature chooses to declare a privilege,
and there are only two instances on
record whore the supreme court has de-
clared that such acts declaring privi-
leges are unconstitutional, and these are
what are known as the dog law and the
act taxing lawyers.
1t has also been held that the leglsla-
ture has no power to grant city the
right to assess tax for public improve
mont 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 SUI
prone court held that the Legislature
had no authority to establish leveo 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 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, whore live, appointed COM
mlttee 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 cotton
mill or mills at Chattanooga. This
committee was composed of distin-
gushed citizens of Chattanooga, who
were personally acquainted with many
Of the directors and officers of these
manufacturing concerns, but when this
|
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 0
large cotton mill was erected at Gads
den, small town in Alabama a shori
distance from Chattanooga, and Other
mills were established in other South
ern States and not single dollar o
this money was invested in Tennessee
Privilege Taxes.
The strangest anomoly, however, il
our whole system of taxation is thu
, 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
I the inconsistency of such system o
: privilege taxation prevailing among
0 people who are opposed to tariff taxa
0 ton. Privilege taxes operate as a prac
, tical prohibition upon young ma
| especially quitting one business an
q embarking in another, and they Great
l and encourage monopolies. To remed
> these evils and procure needed improve
v ments in our tax laws a change in on
? constitution is absolutely necessary
. No one who has ever studied this sui
o ject will deny this.
The Judiciary.
n Our judicial system, from the suprem
. court to the county court, is fixed in tn
: constitution. The constitution pr,
| vides that the supreme conrt shall S
y at three places in the State, viz: Kno1
t Vile, Nashville and jackson, thereb
2 making it necessary for the judges I
travel over the State and preventin
i them from having permanent home
J. and having at all times the benefit
o the State library. This provision ais
It causes delays in the trial of crimint
d cases by the supreme court of nearly
Q year, and thereby incurs unnecessGi
o costs such as board and Jail fees. Wit
s. the supreme court permanently fixed
n the State capital and the crimint
o docket called as often as need be IL
saving alone in Jail fees and 9th
L. necessary costs would more than defr1
20 the expenses OF constitutional co
it venion. The constitution of IS
4. makes it necessary to maintain our du
n system of law and chancery courts
p separate tribunals, and hence proven
h the blending of the two courts to
II held by the same judge and differed
"a the same clerk, as is done in thirty-nii
ID out of the forty-five States Of the Unto
It The county court has also been held
"a our supreme court to be a constitu ton
"a court, and an effort made several yea
r ago to obtain county supervisors W
"a held unconstitutional Tennessee
IA the only State in the Union which
: retained all the features of our prese