The Montgomery advertiser., 1901-08-10
i've provision to that end.

H. H. Mccall dentist; John H. Wilkin- son. lawyer; J. D. Patterson. merchant; | c. T. Russell, merchant; w. M. Tucker, druggist; J. L. Paulk, merchant; 1T. F.. Stinson, farmer; Frank Knight, farm- CT, and many others.
 | MT. Long (Walker)-There have been something less than one thousand pe- titions on the pass question and every one alike, and | want to make motion that a committee of three be appointed to investigate and find out why the people all over the State send m so many petitions just alike. MT. Browne-Section ' of the Article on Taxation is now up for consldera- | ton. as I understand 1t, as a special | article. That section is almost identi- | cal with Section II of the report of the Committee on Municipal Corporations, which was adopted yesterday. There is also supplemental report of the | Committee on Taxation. which em- braces an amendment to one section which has been adopted and a new sec | tion. The amendment IS to provide | that the debt limit provided in the Article on Taxation Tn cities and towns | shall not apply to the cities of Tus- | cumbia and Sheffield. The other is an | inheritance tax, or permission granted to the Legislature to levy an inheri-
 
 was made the special O. der, to be taken up and considered when the report of the Committee on Taxation was up for | consideration again. Therefore, those two sections are the special order to | be taken up at this time. Now, as the | matter embraced in Section : of the report of the Committee on Taxation has been settled by the action of this Convention upon Section Il of the Ar ticle on Municipal Corporation, l move 1 to lay Section of the Article on Taxa | ton upon the table.
 Li Upon a vote being taken. the motion to table prevailed.
 Mir. BrOwne-The next matter is an amendment. to Section 10 of Article XI, reported by the Committee. This | amendment was introduced, 1 believe, | by MT. Kirk, and reported favorably as substitute. that this proviso should be added to Section 10; provided this section shall not apply to the cities of Sheffield and Tuscumbia.
 The Convention on yesterday placed similar proviso to an almost similar provision in the report of the Commit tee on Municipal Corporations. l would | call upon the gentleman from Colbert | to explain this proVisO, but first 1 move it's adoption.
 The President-Is that an amend | ment to Section 10 of the report of the Committee on Taxation?
 Mir. Browne-Of the report of the | Committee on Taxation.
 The President-And the section is before the Convention.
 Mir. Browne-The section has been adopted, but this is new matter, hay ing been introduced as a separate sec | tion and reported back by the com mittee as an amendment to the section. The Presidential seems to the Chair it should be put into the form of sep arate section if your main section has been adopted.
 MT Browne-It could be amended by so providing that Section 10 of this Article shall not apply to the cities of Sheffield and Tuscumbia.
 MT. Carmichael ColberD-I ask unan- imous consent that it be added to that | section. The Convention unanimously | agreed for these two cities to be ex- | cepted from the operation of that pro- vision.
 MT. Browne-Now we come to Sec tion Il, as reported by the Committee is a substitute for the original ordi- nance introduced by some member of | the Convention, I have forgotten by whom. I will read it:
 The Legislature may levy a tax of not more than two and one-half per | cent on every one hundred dollars of | the value of all estates. real, personal and mixed, money, public and private securities of every kind, passing from every person who dies, seized and pos sessed thereof. being intestate, or, | and part of such estate, money or se- entities or interest therein, transferred by the intestate under the laws of this State, or by will. deed, grant. bargain, sale. or gift. made or intended to take effect in possession after the death of the grantor, devisor, or donor, to any person or persons, bodies polite or corporate, in trust or otherwise, oth- CT than to or for the use of the father, mother, husband, wife, brothers, sis ters, children or lineal descendants of the grantor donor or interstate" | do not care to discuss this permis- sible inheritance tax further than to say that it only applies where the in heritaree or gift is to collateral kin, and remote collateral kin. It does not apply where the gift or bequest is to the father, mother. husband, wife, chill
 dren or lineal descendants. It only applied to distant collateral kin.
 MT. Oates-I would like to ask a question. If the Legislature has the power to impose such a tax as you speak of, 1t is special tax, isn't it? MT Browne-No, sir; it Is mot
 Mir. Oates-Why?
 Mir Browne-Because all property shall be taxed alike. equally. This allows 1-2 per cent. and the other is a per cent. for the Stata and so much for the county. This allows l the Legislature to take 1-2 per cent. of the principal.
 MT. Oates-Has not the Legislature the power to impose such a tax with out that?
 MT. Browne-No sir. undoubtedly not, MT. Oates-Why not?
 MT. Browne-Because all taxes must be equal and alike, and this allows 1-2 per cent. on the corpus of the property and the other 65 mills. This allows the Legislature to take 1-2 per cent. of the principal. It is entirely | different
 | MT. Walker (Madison)--I think you will find that the Supreme Court of the l. Unified States had decided that an in heritance tax is not tax on poperty but tax on privilege of transmitting, and is not covered by any provision in | our Constitution. | r0 1Ir. Browne-I have not examined the subject, but certainly it would not be equal taxation if it is property tax. that point. If the gentleman from Madison is correct it may be that 1t | is not necessary; but, for one, l would l not take the responsibility of saying | that under the constitution we are about to adopt it would not be neces- sary. If the Convention desired to give