Year: 1876

the lawyers were put on the same fOOtin:


of preachers. doctors and farmers, bu


the poor dogs are taxed; and vet there i


not man in the State that knows whe


ther they are taxed as property or as


privilege. One min says, certainly no


as property, because it is an arbitrary ta1


and is not n uniform tax on the value


and another man says, certainly it was n,


grant of a privilege, because to have ;


dog was a right before Tennessee had &
Legislature. Can this $4,000 be relied
on in futnres


Now, who will say that the error Oi
levying double tax on large portion OF
the property of the State shall not be cor
reeted? Who viii say that nearly all the
different kinds OF 5usfness-with a few
LETT Out-shall continue to be taxed? Who
win say that the occupation of the arehi-
tect, the civil engineer, the dental sur
geon, the artist, the brewer, the butcher,
the nan who drives wheeled vehicle for
profit, the huckstef, t1e esttle dea4ef, tlsg
horse dealer, the mule dealer, the lumber
dealer, the man who keeps a stock yard,
the man who keeps sale stable, the man
who keeps a fruit stand, express eompa-
mics, livery stable keepers, the man who
runs an omnibus, express wagon, coal
cart or transfer wagon, the keeper of a
ferry, plumber, gas-fitter, shall be
taxed for his business-miscalled privi-
lege-and other occupations not taxed
Who will dare to come into the next Leg
! islature and say that these lawful, Iegiti-
mate, and necessary occupations shall be
taxed as privileges? If he has the hardi-
hood to say this, will he not have the
bOidness and the justice to say also, let
all kinds of business be included, and
tax the occupation OF the doctor, the
preacher, and the farmer?


Taxes ought to be collected on tangible
property and privileges proper. Every
scheme to collect taxes on intangible
things, and every attempt to supply de-
iciencies by legislative sleight-of-ha hand,
as for instance the double tax on sold
property and manufacturing companies,
leads to perjury and makes the people
the enemies of the Government.


Under the operations of the funding
bill-for no man can doubt but that the
assessment law was the result of the di-
lemma in which the Legislature was
placed by the funding bill-under its op-
erations, repeat, incidentally, the hard
est blow has been struck at the few men
in the State who have taken the only
road for relief-manufacturing For IL
lustTation: A stock company is formed
for manufacturing, and the first thing to
be done is the purchase of a piece of
ground on which to build, and on the
sale of the piece Of ground "a most ex-
traordinary proceeding, especially in
view of the necessity OF increasing the
number of land owners in Tennessee) a
heavy tax is levied Next, an architect
must be had to make the drawings, and
on this tax is levied. Next civil en-
gineer is needed about the grounds, and
on this tax is levied. Next, the wagon
that hauls the brick and lumber for pay
is taxed. In the meantime the vendor Is
taxed the fun value Of the notes taken,
and this the manufacturer finds was
charged on the price of the land. After
the house is built and the machinery paid
for and put in the house, the whole is
mOrtgaged for money to run it, and the
mortgage is taxed ON the full nominal
value, which he charges up against the
borrower, ana lastly the manufacturer
pays a full tax on the real estate, and
then each stOckhOlder pays a full tax on
his stock.


If the State levies a tax of so cents the
r.f1
be reformed or they will levy the same
Heavy taxes by the State and counties is
an example for the municipal corpora
tions. Indeed our municipal corpora
tiOns seem to be glad Of every excuse to
enlarge the taxes. If the example set by
the State restrains them in the per cent,
they enlarge on the devices and methods
of collecting. They take a hotel-keeper
and tax his hotel as property; they then
tax his hotel as business, and then they
tax his rooms, and then they tax on a
supposed income from rent. This is
business.


To increase the taxes TO s mills for the
State and take the consequences of the
county and city taxes, until it will make
fully per cent. on all the property of
this town. This is much more Ihan it
ought to rent for, considering that so
much of it is unimproved. This is taking
the property for taxes.


With the State tax at 40 cents, much Of
this property being doubly taxed, and
with the burdens upon all the business
pursuits, called a tax on privileges, many
of our people in the city feel that they
will have to give up. Great numbers are
out of employment, and can find nothing
to do. Heavy burdens put upon our in
dustrial enterprises and upon business as
well as upon property, hurts the man
who has nothing as much or more than
the man who pays the taxes. 1t paraly-
zes industry, and the laboring man is the
greatest sufferer.


Having shown what our taxes are and
our inability to meet them, l want TO
| inquire the cause of our distress. If by
our own imprudence we are unable to
| pay heavy taxes, we ought not to be
heard make our plea. But a question
! over which we had no power has made us
helpless. Our debt was made when prop
erty would command money, when labor
was fairly rewarded, and when our in
/ dustrial interests were prospering. Mo-
ney had no more power over labor and
property than they had over money /;
now money rules labor and property.
| When the debt was made, property and
/ labor would command money; now they
will not. Land, the only property we
! have, as a general thing, cannot be sold
/ for money at all. Thousands of our peo-
| pie are out Of employment and entirely
helpless; they are too poor to move, and
/ they can find no work TO do where they
| are. When the war came We were sim
ply an agricultural people, and most
/ farmers had their own labor. The change
makes it necessary that farmers, like
manufacturers, should have some bank
/ ing privileges, at least some means of
using their credit so as to pay of their
| labo-ers every week. This they cannot
/ do; it is as much impossible as to control
the seasons; hence many people are not
/ able to cultivate their lands, and labOrers
/ find no employment.


In the Northern States they have two
advantages over us. The banking faeili-
ties are much greater than ours, and eve
Z ry community of farmers has some