The Montgomery advertiser., 1901-08-08

repeal every charter given to q mupi- cipal corporation and undertake to ad- minister their affairs itself. Justice and fairness, In my opinion. demand that this Section of the proposed Con- stitution should be adopted by this Convention.
 Mir. Cunningham-JSuppos a city de- pends entirely upon certain industries for It's very existence and prosperity. and suppose that the health of the com munity demands that the corporate lim- It's of that city should be extended and In such a way as not to include the industries. can the Legislature under the present Constitution exempt these industries from municipal taxation?
 Mir. Graham-They have been doing 1t, whether they can or not.
 MT. Boone-They cannot under the Constitution we have adopted.
 MT. Cunningham-If this Section is adopted they could not. do 1t?
 Mr. Graham-They could not.
 MT. Cunningham-Thati is the reason am opposed to the Section. There is an aspect of the question that has not been discussed here. Take the town of Ensley which depends entirely upon its industries. To use a hackneyed ex- pression, Ut is the goose that lays the golden eggs" and yet the circumstances are such that to give the people of the community the beneht of free schools, sanitation and police protection, to- gether with all the other advantages of municipal government, 1t will be neces- sary at no distant day to extend the corporate limits of the town, and yet dare say that there Is not to be found in the community a man who would not be willing to extend the corporate limits, and except these industries from municipal taxation, that is to say, the industry itself, and not the real estate upon which the industry is placed. Now, I have been informed that could be done under the present Constitution
 MT. Boone-I rise to a point of order. There is nothing under consideration in references to corporate limits. The Section that is under consideration is license taxes. Chair the point of order is well taken, the question with reference to corpor- ate limits has been laid upon the table. MT. Cunningham-I understand that. Mir. President, and if the Chair rules that the adoption of this section will prevent the extension for- ever of the limits of any city in the | State of Alabama, SO that my remarks would be out of order. and. of course, would be out of order. but I do not so read the section.
 The President-The Chair will rule that the question of extension of cor porate limits of a city is not germane to the question now before the Conven- tion. and the gentleman is not in order to discuss it..
 MT. Cunningham-Well. then MT. President
 MT. Boone-will the gentleman per init me for one moment
 MT. Cunningham-Not right at this time. I say, for example, if the cor porate limits of my town already em- braced these industries ,and they were to exempt them. If you adopt the sec | ton 1t could not be done, and in that way deprive the people of the com munity in which these industries are located of the advantages of municipal citizenship.
 MT. Boone-was the gentleman not aware, as a delegate in this Conven- | tion, that we have already passed an Article preventing exemptions from taxation?
 MT. Cunningham--Then I see no use for it, and I am opposed to the section.
 MT. Boone-There is a distinction be- tween licenses and taxes as the Su- preme Court has held.
 
 licenses or other taxes. Now, I don't know what other taxes" means except an ad valorern tax. That is the way l read the section.
 MT. Boone--It is tax or licenses. and the section as passed has reference only to ad valorem. MT. Cunningham--Well perhaps, it does am not lawyer enough to see tht distinction. It strikes me. however, il this provision is adopted, the idea am trying to advance Is that muni- cipality might want to exempt indus tries from paying municipal taxes in order to give the advantage of citizen ship in their city. If they are deprived of that, I am opposed to the section. Mir. O'Neal-You were in favor of every municipality having the power to exempt any industry from taxation!
 MT. Cunningham-Certain | Mir. O'Neal-Don't you want to give the municipality the power to tax fl they desire.
 Mir. Cunningham-Yes.
 l MT. ONeal-That is the purpose oi this section. It prevents the Legisla- ture from denying the right to any city or town in the State the right to i'm pose a license tax upon industries. etc
 MT. Weatherly-Mr. President. ia vor the idea of allowing municipality to impose license or tax upon any corporation that does business within its limt.s, think that Is right and think that power should be amply re- served to the municipalities of the State, but desire to call the attention of the Convention to a contingency which might arise in the future some what like the contingency or situation that has arisen with reference to thu taxation of railroad corporations Wherever a railroad or other like cor poration does business through a con tinuous part of the territory of a State running through one county after an other. or one city after another. If the county or municipality is alive to Its own independence and free action ir the levying of taxes, 1t gives rise tc iheuualities and injustice, hence it has been found necessary in the State oi Alabama, and In a great many other States; in fact, I believe, in nearly al the States of the Union. if not all, ir the matter of taxation of railroad prop erty to put the power of taxation In the hands of a State Board.
 MT. Graham (Montgomery)-1snt it a fact that railroad companies in Ala bama pay these taxes In every towr and city through which they pass?
 MT. Weatherly-Certainl they do; freely admit that. and say the other corporations ought to do it, too. am not making that point. but I an making the point that you ought not tC withdraw it from the power of tho State of Alabama, in case need should be- to take upon itself the right of levy ing all these taxes uniformly and dis tributing pro rata the license taxes tC hnk t0 LA