The news & observer., 1901-03-08

Section So on cigarette dealers and
manufacturers of cigarettes, as amended
by the committee. On every manulac-
turer Of cigarettes the following tax:
Where number made is less than 250 mill
lions $3.50, exceeding 250 millions and
less than 500 millions. $500; exceeding 500
millions. $1,000
Mr.. Rothrock, of Rowan, amended by
Offering section to put license tax of
one dollar on ali dogs, except rat terriers
Mr.. Rothrock said he had become aware
that the bill to tax days ad valorem was
unconstitutional. but a license tax could
be levied
Zachary amended to provide that this
lection sho.sd not apply to "yaller dogs"
Mr.. Britain said we had taxed every
thing that was of any account, and some
were going to tax things that were Of
no account Dogs were of use to many
farmers, who were taxed enough already
He believed it was unconstitutional.
Mr.. Owens said the poor people we're
taxed very heavily as it was.
Several amendments were offered, to
exempt crtain counties. and one by Mr.
Hoey to make the section apply only to
| Rowan county.
Mr.. Rothrock said he was in earnest,
and had not expected that the proposition
would be made plaything of.
The amendment was put to the com
mittee and defeated almost unanimously.
Section s.. Privilege tax or railroads.
Every steam railroad company and
every person operating a steam railroad
IN this State shall on or before the tenth
day of July in each year. make and re-
turn to the State Treasurer, in such form
and upon such blanks as shall be furnish
ed by him, a true statement of the gross
earnings of their respective roads for the
preceding year ending the 30th day OF
June; of the number of miles Of road
operated by each such company or person
and the number Of miles IN the state
and the gross earnings per mile per an
mum during such year; which statement
shall be verified by the oath OF the secre-
Iary and treasurer of such companies. or
of the person so operating such railroad.
TAX on RAILROADS.
When section Sc. the rate of privilege
tax on railroads. Was reached, Judge
Graham sent forward his amendment,
which IS printed below.
Judge Graham s:oke of the necessity
of raising more revcnne to give the peo-
pie facilities 10 charitable and education
Al institutions. The times had changed
| in North Carolina. Large corporations
and industries had come into The State.
and had been granted many special
privileges.
Taxes had been imposed on every sort
Of private industry. out of all proportion
tt..s,. ~ f.~.t
had enioycd the benefits Of the govern
ment. It was but just that these corpGl u
tions should pay large share Of tlc
burdens Of State.
He read from the message of Governor
/ OdeH. of the State of New York, ursirg
hat those who are enjoying the favo"s o.
he government. enabling them 10 in tum
10 tax the people. This was what Judge
Graham asked in his amendment.
The report Of tho Railroad Commission
showed that there was $l0S.000 earning 4
per cent untaxed. The way o put this on
The tax list IS b. license tax. as IS
done n 50 mao% other states
The reoort Of Mr.. Mebane, Superinten-
dent Of instruction. showed also that this
tax on gross receipts was levied in many
states. In Pennsylvania. tax on railroads
yields SI4 .Oc0 600 annually to the State.
IN the case of William against Chica-
go. the Supreme court held.
The Southern Railway has stocked and
bonded it's lines with $7S. goo per mile and
they themselves only expect to pay taxes
on $4,000 per mile This they leave $1,000
per mile untaxed. This shows that they
are getting q net profit now of $50 000 per
mile.
This amendment OF mine will not raise
an excessive amount. but only between
$500 ,oe0 and $500 600. The tex proposed
would only raise $4,000"
Mr. Wright spoke against the amend
mont. claiming it was unjust He was
opposed to depressing corporations. The
constitution said. tbat income. derived
from taxable property should not be taxed
This income that the gentleman FROM
! Granville proposes TO tax is the income
from property that is taxed. He had no
objection to the tax proposed by the COM
mittee This LEGISLATURE should not re-
sort to drastic measures that would Cc
reIsudiated by the peotie 3Ho y'eahi
hence.
Mr.. willard said he did not expect
any one wo1.d accuse him of letting amy
subject of taxation escape. As re
suls Ct the agitation in 1899. the Railroad
Commission re-assessed the property Of
the companies. and increased it by about
100000 Geo
The railroads had recognized that the
time had come when they should pay q
| privilege tax. The committee thought that
it was better TO put this tax upon the
books at q moderate figure. rather than
10 commence with any heavy rate. Il
the property TAX were levied al anything
like it's actual value. the proposed ta>
II, tho amendment would be exceedingly
oppressive The coTTittfo proposed %
put tic amount ~ reasonable figure
at frat as agreed upon With the railroad
conn anies. and then lct' the amount pc
increased n subsequent years. The ger
uauan. he thought. had put the matter
littIe unfairly. For instance. the State
cf Wisconsin levied no property tax At
all. Now they were going to change, he
unde1s ocd. to a plan similar to tie ons
proroaed By he committee.
As to the Southern Railway. their pre-
f,rred stock only sold for rs.
Judge Conpor said: "As is we'll
known. the property valuation Of
4 ~