The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1913-08-19

NC 1iAeu. caesar and all his success
soIs nave persisted from the earth
~ 'nat imperial edict is still in force.
recent appointment of a consti-
tuuonal commission by the State of
North Carolina is a ecognition Of h
compelling necessity to tax the whole
"orld. The appointment Of the com
MISSION was justified by the necessity
ior n revisal of our laws on this
subject.
The ideal constitution is one tina,
permits the freest exercise Of the will
OF the people consistent with those
fundamental principles of justice and
equity which are and must forever
remain the mudsilis Of every republi-
can form of government" said the
speaker And this is peculiarly true
with respect to the fiscal policy Of the |
state. Demands, new and imperative,
are constantly made upon the public
treasury. We must meet these de-
mands or mark time in the march of
civilization. And yet, when the State
would reach out a hand to help or to
save, 1t encounters a thou shalt not"
OF the Constitution. In the matter
Of taxation the State is bound hand
n foot by the Constitution, and
there be many who ask, not jeeringly,
but In all innocence, Why does not the
State go forward? The first step to
be taken in the matter OF tax reform
Is to unite the hands of the people so
that when a good plan is found it may
be adopted. 1t is absolutely neces-
sary to SO amend the Constitution
that when the General Assembly
comes to form a revenue law that will
meet the just demands of a modern
State, it will not find the way blocked
with constitutional obstacles. 1 have
investigated somewhat carefully the
tax laws Of every State in the Ameri-
can union and more especially the
constitutional limitations upon the
power of taxation, and 1 am pro-
foundly convinced h a the most sat
isfactory conditions exist in those
states where the Legislature is I'M
haInpered save by the basic require
ment that every man must be accord
ed the equal protection Of the law.
Il submit that our Constitution
should be SO amended as to permit
the classification of property for pur-
poses of taxation, the segregation of
sources Of State and local revenue and
possibly progressive and graded taxa
ton of property. The Constitution
was made for the people n not the
people for the Constitution. The linn
itatiOns in our Constitution were made
in the times of kings, and now when
the sovereign power is in the hands
Of the people the need for these limi-
tatiOns and restrictions has ceased
The right to legiSlate along the lines
stated may be secured to the people
by the incorporation in our Constitu-
: ton the following provisions: First
the power of taxation shall never be
2 suspended, surrendered or contracted
l away. All taxes shall be uniform
upon the same class of subjects with
I in the territorial limits Of the author
. ity leVying the taxes, and Shal! bt
I levied and collected under genera
! laws. Second. The General Assem-
bly, may separate for the purpose o
taxation the several kinds and classe'
: of property, and determine upon wha
: subjects State taxes, and upon wha
: subjects local taxes may. be levied
t Third. The General Assembly ma.
; classify property for the purpos Q
levying graded or progressive taxes.
e I'm the amendment proposed Their
J. is no suggestion Of compulsion. The,
y are in no sense mandatory. but ar
only permiSSive in character. |
adopted the General Assembly cal
: still preserve intact our present sys
tenn Of taxation. The question is
ought the General Assembly be cloth
II ed with the power to classify, to seq
- regate and to grade property for puT
| poses Of taxation. Some think thes
principles of taxation are new, but W
have them around US On tn
man VINO earns HIS IINlHS SSiiiA6 u
e we levy one tax, and on the mar VII
, earns his living selling lightning roc
e we levy a different and higher licens
re tax. This is classification. The Sta
" taxes the man who makes his Ivin
p practicing law or medicine, but dot
a not allow the counties and towns
m do SO. This is segregation. Again
lie the man who inherits $4,000 pays a
n inheritance tax at a certain rate, WIN
n the man who inherits $4,000 pays
yS higher rate. This is graduation. II
tie principal Of classification obtains
all taxes levied by the Federal go'
OF eminent, and the railroads right
es and necessarily classify freight Il
purposes of taxation. If the raliroa
tie should levy the same rate on coal tn
he do on cotton, coal could not NOV
a and if they levied the same rate {
is cotton they do IN shoes, cotton cou
he not move. The nature and charact
d of the property must be consldere
es, In it's last analysis, every tax is :
ore