The Montgomery advertiser., 1901-06-25

then, MT. President, that this State and the Legislature of this State should be permitted to impose upon the farm- CTS of this State a tax which is in re- ality not for their benefit but Is burden to them. We have in the re- port from the Committee. on Executive Department made the Commissioner of Agriculture and industries an executive officer and as an executive officer Of this State his salary should be paid by general appropriation just as the salaries of other State officers are paid. If his office is necessary for the pro- tection of a large class of the citi- gems of this State, then the funds nec- essary for the maintenance of his de- partment ought to be provided for out of the general Treasury of the State, and not by any speciai tax. If un- derstand it. there isy no other class of citizens in the State of Alabama who are specially taxed for the purpose of benedting themselves.
 Mir. Wnite-Except the railroads.
 MT. Samford--Ies, but We are going to try to keep them from being taxeI hereafter for their special benefit. That oslng the case 1 ask you as fair men, as high- minded men, who are nere at- tempting to do equal justice to every class of citizens, why should the far mers Of Alapama be taxed 50 cents a ton on his fertilizer in order to main- Lata a department which they say is for his protection. and especially so in face of the tact that only one-ffth of the amount goes towards maintaining the Department of Agr.culture. There is no reason for it, and there can be no other explanation for 1t than the fact that there are certain institutions that have grown up over the State at the expense of the farmer. and are now being maintained by a tax upon the very men who need the protection most.
 MT. Jackson-I would ask you what part of that tax goes to the Agricul- tural and Mechanical College?
 MT. Samford-I don't know. My in, formation is $25, ,u00 or $30.0 900, but that don't change the proposition, although love the Agricultural and Mechani- oaI ~ollege as well as any man in Ala bama.
 .Ar. Jackson--I asked merely for ln- formation.
 Mr. Samford-The gentlemen from Barbour informs me that $37, 500 goes to- wards the maintenance of the Agricul- tural school at Auburn. but that does not change the proposition. If the Az ricultural and Mechanical College at Auburn needs maintenance anu needs 
 duty of the legislature to appropriate 1t out of the general treasury and sup port that instition as other institutions are supported. If it is necessary for the maintenance of the civilization of this State that the agricultural high schools dotted all about over this State should be maintained, 1t is the duty of the legislature of the State to main tain them out O. the general treasury of this State by general appropriation. MT. President. If 1t is necessary that the fertilizers used by the poor farm CTS of this State should be taxed, let them be taxed because the State needs the tax. and not upon the subterfuge that the farmer needs the protection.
 It cannot be claimed because the law imposing this tax requires that the manufacturer shall not add this 50 cents a ton into the price for the fer tilizer that the consumer has to pay, that the consumer does not pay it. That 50 cents is in there. It Is added in the cost as every wise business man adds all the cost of mAnufacture into the price at which he sells his goods If am engaged in the sale of clothing and I go to the market at New York and buy . thousand dollars worth of clothing and bring it to Alabama to sell and the legislature of Alabama says, MT. Sanford, before you can sell that thousand dollars worth of cloth ing you have brought from the markets you must pay the State of Alabama for the protection of the wearers of your caething q S1OO license. l would be a silly business man. indeed, if failed to add the $100 into the cost of the clothing I Intended to sell. If am Vn- gagged in tho manufacture of fertilizer and the cost of the fertilizer without the tax Is $14 per ton and the State of Alabama says before you can sell this fertilizer you must pay me a tax of 50 cents per. ton. I would be a foolish manufacturer, indeed. if I failed to add the 50 cents into the cost of the ferti- lizer.
 A DeIegate->-Is it not Q fact that there being some trouble in regard to collecting debts for fertilizers on ac- count of this tax that the manufac- turer probably adds more than the 50 cents a ton to the prjce1
 MT. Samford-That may be true, but I am speaking of the logical result and the natural result.
 MT. White-Are you not contending vigorously against the theory of sound republican government, that the man ufacturer pays the tariff and not the consumer?
 
 bama have long since been Of the opin- ion that the man who wears the coat pays the price. That being the case. 1t occurs to me 1t is absolutely unnec essary for me to discuss this question further. I desire simply to place 1t be- fore the Convention that If the farm CTS are to be taxed. tax them, but don't do 1t by a subterfuge. If the State of Alabama heads the 50 cents per ton for running expenses. then tax them the 50 cents per ton. but do it as taxes and not under preteXt that 1t Is for their own protection. If they need the protection they are entitled to it like any other class of citizenship. If we need inspectors of guano and fer tilizers 1t becomes our duty to see to 1t that the farming classes are pro- tected by having an inspector. and having that inspector paid out of the general treasury of the State. 1 know the sentiment that has existed in the General Assembly for several years. but I trust that this Convention may see it in a different light to what it has been viewed by the different Gen eral Assemblies.
 It is wrong that we continue to take this tax from one class and give it to others. It has been retained largely for the reason that the surplus, after paying the expenses of analysis "f fer tilfzer goes to the cause of public ed ucstion to the agricultural schools which everybody who knows anything about them will agree with mo amount 1 10 nothing more than local high schools all over the State. I was discussing | this question in ono of the rural neigh-
 -tal Met EaA