The news & observer., 1901-03-12
SENATORS DISCUSS
THE REVENUE BILL
Section Taxing Circuses was
Stricken Out.
IHE PRIVILEGE IAXES
THE PRIVILEGE TAXES
Senator Morrison Defiss the Principle,
Senator Gudger Defends It.
A LIMIT PLACED ON THE DEBATE
Bill Providing Pay for the Court of lmpeach-
mept Deferred Until Today. Special
Taxes Remain Unchanged. ImpOr-
tant Night Session,

tant Night Session.
The Senate held three sessions yestcr-
day morning. afternoon and evening and
most of the time was spent in considering
the revenue bill in Committee of the
Whole 4 session as Court of Impeach-
ment was held at noon on account OF
which is published elsewhere Many i'm
portant provisions of the revenue bill
were acted on.
TAX ON CIRCUSES.
Taxation on cireuses. menageres etc,
caused extended discussion among the
Senators sitting as committee of the
whole on the revenue bill and the con-
clusion of the whole matter was that the
---~---..-a.-s--.r-Aas
tax in the revenue act OF 1893 was
adopted in place OF the one in the new
bill. However more than an hour was
required 70 do this and the substitute
| was the outcome of a labyrinth of mo-
tions
Section 3S, OF Fchedule Is. taSsd cir
cuses $500 on each performance. $50 OF
each side show. Other similar shows under
canvass, free or otherwise, $50 ,cr-
formance was imposed. The section CON
/ cluded thus: Every county shall have the
power to fix the county tax on all ciI-
cuses, shows, menageries or entertain
ments mentioned in this section at svc!;
a c bn = t1t ny
deemd proper, not to exceed one thou-
sand dollars: Provided, the same shall
net be less than the State tax provided
in this section"
Senator Scott wanted 10 know if the
tax applied to shows in agricultural fairs.
Senator Aycock said yes, and it ought &c.
He believed it would be better tc l'eep
the c.rcuses out of fairs.
Senator Morrison wanted the county
commissioners restricted in the ;Eount
they could tax circuses
Senator Foushee sent a namendment
that the amount shall not exceed 5000
taxed by the commissioners.
Senator Scott favored the whole section
FOR BOYS AND NEGROES.
Senator Woodard held that any law
which restricted the liberties OF the peo-
pie called forth censure. The people
loved circuses and it was wrong to tax
them out of business. He considered
circuses educational and he spoke for the
| little boys who loved the animals and
the clowns. These little boys would suf-
fer and the niger would be absolutely
wretched. the ballot has been taken from
him, but dc leave the circus At this
point the committee arose and reported
progress. so that the impeachment pro-
ceedngs could he held, and upon con-
clusion. later resumed consideration Of
this section.
Senators Aycock, Mcintyre and Justice
favored section 3S. The latter said moth
ing could draw more people TO town
than a circus except a hanging.
This section was not prohibitory. but
left the amount OF tax in the hands OF
the county commissioners.
Senator Alexander wanted the proviso
stricken out and the commissioners left
unhampered
Senator Morrison was not opposed TO
taxing circuses. but was opposed to a
prohibitory tax or any business. He be-
lieved that the tax should be left as it
is now
y
senator Mcintyre asked: DO you favor
local self government, permitting the
commissioners to tax what they please
on cjrcuses? nc. not when the com
missioners by so doing defy the Constitu-
tion of the State. he replied This
idea OF local self-g government had run to
seed anyway. Why, if some Senator got up
here with bill to hang a man in his
county and declared this is little local
matter affecting only one man in my
county fellow | don't like, and | hope
that the Senate will pass the bill, some
Senators would have to support it accord
ing TO their logic on this subject" He
said thai he was opposed TO privilege
taxes imposing taxes on the avocations
and nrofcssioos ofalifc that are not strong
enough to protect themselves against the
discrimination The whole principle is
wrong
senator DronShton thought the more
the tax on circuses the better the cir
cuses would be. These littic ctrcuses are
not worth seeing and lets have big cir
cuses. II any
Senator Leak. Great laughter and ap1
plausc.)
o,,os :, ranIicd senator Broughton. Cir
enses oo,id nay $1,000 tax, they carry
ec ooo i. e mo from this county when
ever they came tc Kaieish'
caa,ar Alcxander's amendment to
,,ri,,a ont provided the same shall not