The Montgomery advertiser., 1901-08-14

particular concerns than a certain
 amount and fix 1t at a reasonable lamount?
 MT. ONeal-Certainly, unless there Is
 something m the section to D. onibit it.
 Mir. MaIone-There IS notaing in this
 section. as 1 understand it, that would
 prohibit the Legislature from passing reputable laws for the protection or
 these companies, If there was any dis position to charge them more than
 what is fair? Besides, as a matter of
 law, 1t cannot be oone. Then, again.
 the suggestion of the gentleman from
 Lee Tn regard to driving out these com- panies from certain places, suggests the remedy. If the smaller places are
 charged an unreasonable price, why
 we all know they don't do a thing but move out. They nave the power to
 protect themselves. and, besides. the
 law protects them. I think 1t Is justice to communities where they get an in- come from should be allowed to make them pay license. and the matter has
 been discussed a great deal and 1 move that we indefinitely postpone 1t.
 But I have no desire to cut off any
 body and will withdraw the motion.
 MT. Pillans-This matter comes as a surprise at this time, and gives little opportunity for that preparation which | der to discuss it before such body as
 ours: but 1t is a matter so serious that
 l am impelled to cal attention to some of the objections, and meet some of
 the objections to the law that you have adopted, that have been made by my distinguished friend.
 MT. WIlson-fne gentleman must not
 have been here during the last few
 days, or he would not nave been sur hox- han Vr | set II up lor three days, anu Was ruled out on points or order.
 1 MT. Rlllans-l Was not here for a time on account of illness in iny fam l fly when this was unuer consideration. and did not know oI the gentleman $ persistency in trying to get It up. 1 will take the matter up here. This sec | ton, as written, merely declares that the General Assembly shall not emas- | culate the taxing power in the matter of privileges, or license taxes Of the municipalities of the state. 1 take 1t that no gentleman on this floor wants to see the power of cities to tax privi- | leges destroyed. This, 1 take 1t, was put in here because it was found that one great corporation at least, which monopolizes the express-carrying trade of the entire state, so far as 1 know, | tit certainly does Tn the city or Mo- I other express company uoes business | in any other part or the State, the ooulnern express Company nao sue i ceeded in getting the Legislature to | adopt this law, by persuading them that It was wlse thing to do. 1t pass ed the extraordinary law in 1St5 that | Is found Tn the code, which entitled | that company to pay a tax, l believe of s4,OVU to the State or Alabama, and ! ilc ftFU no o or AlaOama to take one cent rom them | tor the privilege or doing their ex- | t. emeiy ValuaD.e, wealth producing business, in the cities and towns of the State, in every one of which they are anorded fire and police protection at the expense of the taxpayers and busi- ness men. and the st. eets of winch are kept up and paved, and are used by tnis company, ana we are tod by the gen. tIeman who now asks to reconsider this that we should have left to us, and we have got lett to us, the miserable priv iIege of taxing halt a dozen horses and three or four wagons, and perhaps S100 worth of fixtures found III the South ern Express Companys offices 1 de- sire to cal attention of this assembly to the question which 1 put to my friend who fist spoke on this sub ject. It has been found by the taxing powers of great and enlightened States of the North that these great corpora tions doing business through the coun- tIy, have got so small proportion of their capital in the State in visible, taxable property. as specie, it is nec- essary to devise some method by which they can tax that proportion of the capital of the company which is in business in the State. I do not recall the names of the cases, q have not the faculty of my colleague for calling the names of cases), but perhaps one of the latest cases, passed upon in the Supreme Court of the United States. is the case wherein the State of Ohio levied tax upon, l think 1t was, the Adams Express Company, and the tax was levled under the laws of the State, upon the proportion of capital stock of that New England corpoI ation, which Justly was to be considered in the State of Ohio. Now, then. besides a privi- lege tax in the State of Ohio, that State taxes the capital which belongs to a New England corporation and to the stockholders in other States, and the Supreme Court of the United, States sustained it. Now that corporation has been able to come to the Legisla- ture of Alabama and seduce them into putting moderate tax upon them, payable into the State treasury, and 1t has the sole privilege of doing business in fifty or hundred cities incorporat- ed in the State of Ala bama, thereby es- caping the payment of one dime to the maintenance of police protection, to the paving of the streets. and the other things which are incidental to their business as they are to my business and to your busi- ness. and that of every town dweller in the State. It is improper It is in the power of the State of Alabama and I am perfectly content to see them do it. to let that corporation, since 1t wants to pay four thousand dollars to the Treasurer of the State to pay that and in addition to pay into the treas uries of the various towns that pro- tect their offices and aid in getting business a reasonable license tax. It will not do for my friend to say that the effect of his amendment would be | to protect these people against exces- sive taxation. The clause as written. | does not have anything to do with the | rate of license tax which may be i'm posed. The clause as written. does not | deprive the State of Alabama of the | power to levy a license tax on any | business in Alabama. As it is written | it simply declares that the legislature | shall not enact any laws which will | permit person, firm, corporation or | association of any character to pay a | privilege license or tax to the State of | Alabama. and relieve him thereby from | the payment of other tax and license. | It is a provision which will protect the legislature itself. and the cities and