The commercial. (Union City, Tenn.) 190?-193?, 1922-05-12
Hon. L. E. Gwinn.

One or two things that are usually
impressive about any young man
striving to make himself useful and
aspiring to places of honor are the
elements of devotion and sincerity
the study of his w rk and the heart
to declare it's principles. We refer to
Hon. L. E. Gwinn, candidate for the
Democratic nomination for Governor
of Tennessee, who spoke here last
Monday night Mr.. Gwinn made
yerv interesting speech to a small
number of Democrats. 1t would nave
beeen worth while to every citizen
of the county who could have heard
it. The Commercial can call atten-
ton to only O. few points OF the
speech, and the principal one is the
subject of taxation. Mr.. Gwinn evil
IDENTIFY has beeen making a study OF
taxation. He says that the Roberts
and the Taylor tax laws are neither
a fundamental change in system, but
merely engagements upon former re-
cent acts of the Legislature. Said
Mr.. Gwinn, all governments have for
generations been trying to realize on
Intangible personal and property
taxes, and the greater the effort, 1T
seems, the more difficult becomes the
problem and the harder it is to bring
about the desired results. Mr.. GWinn
therefore proposes an entire change
of system, fundamental as well as
administrative changes. He gets his
inspiration from John Stuart Mill
and the more recent works of some
of our university presidents, The
first proposition is a radical change.
1t is to abolish the direct land tax
for State purposes. This seems to
be Numerically opposed in theory to
the Henry George single tax plan,
which contemplateS a single direct
land tax. Something of this nature
is lately promulgated by Mr.. John
Rogers, of Knoxville, who proposes
to do away with personally tax alto
gether md gradually to abolish the
tax on improvements, such as build
ings, etc, Mr.. Gwinn proposes to
take exactly the opposite route from
these theories. He proposes no direct
land tax whatever for State purposes
and that the county and State tax de-
partments be separated entirely, the
counties having entire jurisdiction OF
their own taxing problems. This
looks to us like local self government
and Democracy, if not practical.
But why not practical?
Now the question is how does Mr..
Gvinn propose to get his revenue for
State purposes. First is a severance
tax on the natural products of the
earth, viz: Coal and mineral proper
ties. Next is tax on incomes from
corporations. Next is tax on the
interest from stocks and bonds. Next
is tax to take the place of privilege
taxes and this is a tax on the net
profits of mercantile business. All
of these and others, say tax on
such things as gasoline, will do much
towards solving the economic prob
lens of State government. Anyway,
it sounds good, and no doubt the
enforcement of such a system would
create a stronger sentiment in the
State among commercial and bust
ness organizations for more sound
business in State government.
Mr.. Gwinn had other plans as tC
State administration, but one Other
only will we undertake to recall al
this time. That is the consolidation
of administrative departments, which
are scattered all over the city of Nash
vile and costing the State some five
hundred millions year. The con
solidation and coordination of these
departments, says Mr.. Gwinn, viii
yield better results and give greater
efficiency to the State. Mr.. GwinI
would reorganizc these departments
under nine general heads. 1t would
mean a political fight against the
office holder, but no man can servC
the State and the professional poll
tician at the same time.
Now, in all the work of politica
reform, says Mr. Gwinn, little can bt
accomplished except with indorse
ment of the people of the State
ANY effort of this character without
the moral support of the people will
avail but little
Mr.. Gwinn was heard with I'M
usual attention and interest, and il
goes without saying that he made a
fi1s speech.