The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1904-03-18
FRIDAY. MARCH IS, 1904.
Tax Exemption.

5s 1ror many years the state OF l-ouisl'']''l
has been very liberal in exenlptlll.E i lli'
ration capital cngag ed IN nallullalct.ui1iE
~ ~. n constructions Of alroads \ MS
provision Was first inserted N - me coi'-
st,tutio, OF 1870, ut which time l1o'l'si'l'''l Z.
Vas doing very poorly in n1a f e
and 10; encourage the establts hmete g g.
new Industries tho Constitution ptoslueu
that b.the capital. machinery ana o.aeI
5a,,roona,.ty5 en,ploycd in tho Manufacture @
hstsxf,Ia "a brics. leather. shoes. harne
%s.rldlery. hats, flour, machinery maffp'l e
~ slime. SOAP, stationery, ink ana paper
&l,ont building and chocolate, silai I " "
exempt from taxation and license io ~,
8neriod Of ten years from tho aaopt 40.
of the Constitution; provided 'na q. ~, ~,
Hess than five hands ire eta l'los " :
$pne factory. e $ q X
This exemption would have expired ID III
$500 but was continued for anot l1'21
decade ny the constitutional amendnlent..
I'm the meantime. however--'hat rs 70
saw. In the year 1S1s-a nstitutl onais coil
Fxention was held and extended the ex-
emption for another period OF ten years
.hn+ 81 somewhat modified form. Artl-
Gle $50 exempts not from state ta :ia'''
an6 license, but from parcchial and NUM-
soipal taxation l.'the capital machinery
and other property employed in mining mining
operations and in the manufacture OF
textile fabrics. yarns, rope. cordase.
leather, shoes, harness. saddlery, hats,
clothing, flour. machinery, articles OF TN,
copper and sheet iror agricultural imple-Si
Ements and furniture and other articles
6of wood marble or stone, soap station
&ery, ink and paper, boat building and fer
&tilizers and CHEMICALS, for a period OF
ten years from January /. 1900; provided,
that rot less than five hands are en-
ployed in any one factory 1t Will be
seen that the Constitution of 1SlS In
&cludcd in the exemption number OF
Industries not mentioned II, that Of 1917
ilt went even further, for it was also
provided that 'any railroad or part Of
such railroad that may hereafter be
d constructed and completed prior to jan
Ssuary l. 1904, shall be exempt from taxa
zion for period OF ter years from the
Il date OF its compilations"
The New Orleans Times Democrat
from which these facts are gathered
gays that exemption unquestioEably hat
beneficial effect in the establishment
ri OF new Industries In louisiana But ou
contemporary is in doubt whether orno
The period Of exemption should be ex
tended after 1t has expired. The State
If. exempting this property from paro
chial and municipal taxation, material!
reduced the reNen!.css OF the towns AM
municipalities" continues the Times
Democrat "and especially those Of TIL
iG city OF New Orleans, which cannot az
81 ford to surrender airy portion Of its rev
cnues. When the exemption. therefore
expires. it certainly should not be con
,inucd in It's present form, If continue
= at all.''
This exemption was granted II order t
encourage and foster the manufacturin
industry in Louisiana, just as In tn
early days of the republic, We made
high protective tariff for the purpos
OF encouraging ana fostering our III
4 FAINT industries throughout the lane
We take tho word OF the Times Democrf
Al for 1t that exemption hns helped to bull
~ up the manufacturing Industries of II
State As temporary cxpedlent, thi
sort OF thing may be busiEcss-like, b'
it is totally wrong in principle. IL
has served n good purpose In the Sta
a OF louisiana, we'll; but we tagree wit
& The Times Democrat that the systc
should be discontinued at the Garlic
practicable moment, We do not belle
~ In any sort OF government discriminate,
s. in behalf OF any class of citizens SUI
a policy Is in direct antagonism to Il
underlying principles Of our governmer
and, II continued, is sure By and by
lead 10 abnfes
The Constitution OF Virginia propld
that ali taxes. whether state, local
municipal. shall be imposed upon /
same class Of subjects. That is the ria
principle.
s5 St : . .is-s=f=
# Tuberculosis.