The Montgomery advertiser., 1901-08-08

allowed each city and town to have their proportion of what was due 1t in the way of license tax on fair basis. That bill went into the Senate, to certain committee there. and was lost. and we ask that 1t be put into the Con- stitution of the State. It is fair and right and just in the opinion of this committee. I suppose gentlemen will argue that all municipal license taxes should be abolished and thereby crip- pie a great many of tho cities and towns in this State. practically cause a suspension of municipal government therein. He says that the State should have the right at all times to take unto itself to the exclusion of every town and city every license tax. SUD- pose the gentleman would favor the abolition of the tax on insurance com- panies in Mobile and Montgomery and thereby strike down the fire depart ments in both of these cities. That Is the trend of his argument. Go step further with the plenarv power in the Legislature and say all license taxes shall be taken by the State. I thing that this Convention Is not prepared to go so far. and do not think that they approve of the view that these corpc ra tions who come into a commit nifty and do business and make money. use the streets. have the benefit of fire protection of water and sewerage and every other utility that you can get in an urban population, and escape all privilege taxes, the committee does not think it just nor right and hopes the Convention will adopt this section. There Is no reason why these corpo- rations should be exempt.
 MT. O'Neal-Permit me to ask question. Are they less able to pay a privilege tax than a poor lawyer or doctor?
 Mir. Boone-I think not. sir. As the gentleman from Lauderdale suggests. the doctor. the lawyer, the merchant. and the mechanic. no matter how hum- ble he may be he has got to pay a tax in his business. and why should not the Southern Express Company or any other corporation pay 1t?
 Mir. deGraffenreid-If this Section is not adopted, will there be anything to prohibit the General Assembly from exempting lawyers or doctors under privilege tax in a town or city?
 Mir. Boone-No sir, but 1t prevents them from taking all the taxes It prevents the State from stripping the municipalities of all taxes whenever II sees fit. That seems to be the view of the gentleman from Tuscaloosa. and he wants to go further and the State appropriate to itself the right to take all these taxes on corporations coming to the cities and towns of Alabama. Mir. Walker-Under this Section if | adopted, would 1t not be within the power of the Legislature to impose a | license tax on any corporation or bus mess and to withhold the power from municipalities by simply failing to grant them the power to impose li- cense tax on such business?
 Mir. Boone-It may be. sir, if this Convention should go further and abol- ish the charters of all municipalities of this State, but unless it does that, 1t cannot do 1t, because every one of them have a right to levy a reasonable | license tax.
 MT. walker-Could not the Legisla- ture repeal these acts.
 | Mr. Boone-Yes sir.
 | MT. Foster-Is there anything In the | Constitution to prevent the Legislature from authorizing cities and town to collect a tax on everyone of these cor | porations?
 MT. Boone-No, sir, but it has been the experience of men who have fought this thing here and tried to get Il through the Legislature for the past ter I Is the information I get from the gen tleman from Montgomery who intro duced this. The people of Montgom- cry and Mobile and Birmingham have tried to get 1t through the Legislature but it could not be done and that is the reason we are trying to put 1t here We do not appear here in the interes of corpora tions, but In the interest o the whole people.
 MT. Graham (Mortgomery)-I cannot hope to present any stronger argument to the Convention than has already been presented by the gentleman iron Mobile, but I will attempt in my feeble way to give some few reasons that have why this section in the Constitu tion should be adopted. By referenc, to the Civil Code of Alabama you vii find that Section 1914 exempts express companies from paying municipal li censes. Section 39l5 exempts sleeping car companies from paying municipa licenses. Section 3913 exempts Building and Loan Associations from paying municipal licenses. How long. MT President before every other associa ton or every other business in tn, State of Alabama that Is capable o mastering a lobby in the General As sembly and forcing the passage of sucl laws as these? They are unjust the! are unfair to the various municipal tiles of Alabama. Who protects thei property? Is 1t the State of Alabama Nominally yes, really it is the muni cipal corporation. towards the govern ment of winch they expend not $1 ex cept the small amount paid fn taxei upon office furniture, a few horses anC old wagons. That is all the property upon which the Southern Express Com pany or other express companies pay in the city of Montgomery and othel cities. Sleeping car companies own nc property in the State of Alabama, no one single, solitary dollars worth, anC yet they are exempt from paying license to the city of Montgomery, Mo bile or Birmingham or any of the mu nicipalities in the State of Alabama for the protection which Is afforded them under the law. Is that fair anC just, is 1t right that the Legislatur, of the State of Alabama should exemp these people from paying licenses 1T yhese municipalities, when if anything should happen they would come to tn, municipalities for protection and un less that protection was granted ther, would be a howl from one end of th' State of Alabama to the other. 1 an not in favor of expressing these peo pie. It Is contrary to all the views
 have ever entertained in reference tt government, to oppress any one pcrsol or any one business, no matter wha it's character, for the benefit of oth CTS. I say 1t is unfair, and it Is un just, that relief should be given to cer tan individuals and to certain corpor ationS and that same relief denied {, other individuals and other corpora