The Montgomery advertiser., 1901-06-28
AFTERNOON SESSION.

The Convention was called to order by the President, and the roll call showed 137 delegates present.
 MT. White-I have only few words to say and then I am done. The eVlls to be corrected by this amendment have been accentuated by the levy or 1-2 per cent ad valorem on the farm CT, Now it amounts to just that much. But we are told that this provision is too broad, that it exempts every cor poration from a corporation tax. That is not true, as l understand it. It Is sad that it prevents the legislature from levying any tax in the way Of license upon a dealer. That is not cor rect. It is said that it prevents mu- nicipalities from levying a tax upon the occupation of the manufacturer. That is not true. The provision Is that no tax shall be collected from the pro- ducer or manufacturer for selling or exchanging, that is, for example, you cannot tax him one quarter or one-half of one per cent upon his sales, and that is all 1t means. that part of it. It don't mean anything else, and If you will listen at the reading of the sub stitute you will see that this is true. Now. MT. President. one other word. We claim that the levying of this tax and the appropriation of it to what are called agricultural schools in Ala bama is wrong. Wrong. because one class pays the tax and all classes have the right to patronize the schools. But, MT. President rather than strike these institutions down. rather than break faith with them, the substitute pro- vides that until September 3oth, 1908, the farmers of Ala abama will bear this injustice and after that time. the leg islature can make provision for the schools in some other way.
 MT. Robinson (Chamhcrs)-Wil the gentleman permit me to ask a ques- ton?
 MT. White-Certainly.
 MT. Robinson--I would ask if this would apply to the manufacturers of patent medicines. or those who sell them.
 Mir. White-You could not collect on his sales but you could collect for his factory and on the merchandise on his store.
 MT Robinson-They don't generally have any there.
 MT. White-Then it would not apply to manufacturers of vinous, spirituous and malt liquors, because thaS ought to be regulated by the police power without reference to the volume de- rived. Now I ask unanimous consent that the substitute be adopted in place of my own amendment-I mean to be accepted for it.
 The Prcsident-The gentleman asks unanimous consent to accept the sub stitute in lieu of the amendment offer ed by him. Is there objection? The Chair hears none.
 MT. O'Neal-Will the gentleman per init me to ask him a question?
 MT. White--Certainly
 Mir. O'Eeal-I notice your substitute provides No tax shall be imposed or license required of the manufacturer of any commodity or merchandise for selling or exchanging the same?
 MT. White-Selling or exchanging.
 MT. Ncal-Does not d gas plant and an ice plant sell their products?
 MT. White-Yes. I suppose they do but you cannot levy tax upon the ice that is sold. in the sense that you can not levy a per cent tax, but you can levy a tax upon the products, if you keep the ice from melting.
 MT. O'NeaI-Don't your substitute prohibit the imposition of a license tax or a privilege tax for selling their pro- ducts?
 MT. white-Yes. for selling or ex- changing only.
 MT. McMillan (Wilcox)-Mr Presi- dent and gentlemen of the Convention, it is with degree of reluctance that ask you to hear me make a few re- marks on the pen ling proposition. feel and realize that this debate has heen rather prolonged, and hat it should draw to a close, but, MT. Prersi- dent and gentlemen of the Convention, this is a question that I feel vi.ally interested in, and I feel that every farmer in Alabama is interested in this question, and being actuated only by one principle in life. to be sure you are