ASSESSMENT FOR TAXATION.
Mr. Boone, from the Judiciary Committee, returned the bill [S. 294] to amend the assessment act of December 21, 1872, with amendments repealing section 255, 256 and 257.
Mr. Harney opposed concurrence in this report.
Mr. Boone said the rules laid down in these sections would not be sustained in cases of sales on execution much less to a sale for taxes.
The report was concurred in.
Mr. Howard moved to recommit the bill with instructions to amend so as to allow the assessor till August 1st of each year to complete and make out his returns, giving four months instead of two.
Mr. Rhodes said that under the new bill the assessor's work will be much more than ever before, and therefore this amendment is very necessary.
Mr. Williams was of opinion the amendment would give the auditor too short a time to make out the duplicates.
Mr. Harney hoped the bill would not pass.
Mr. Howard reminded Senators that under the old law these assessments were returned on the first of June, and the auditor had one more month in which to make out his duplicate than he will have under the new law. Two months is not a sufficient time to make assessments under the new law; it will require at least three months.
The friends of the bill, when it passed last session, assured us its defects should be remedied by supplemental law, and now when this is proposed to be done it is met at the threshhold with opposition. Upon a close examination of this law in the mode and manner of its execution it will cast upon this Legislature more stigma than any law it has passed.
Mr. Williams suggested that County Commissioners could adjourn over in order to give the Assessors further time to complete their lists.
The Senate refused to lay the motion to refer on the table.
It was then agreed to by yeas 25, nays 44.
Mr. Daugherty moved to further instruct the committee to reinstate sections 255, 256 and 257 of the original law.
Mr. Bunyan moved that these instructions be laid on the table. Agreed to.
Mr. Dwiggins moved to further instruct the committee to amend by striking out sections 8 and 9 requiring insurance companies to pay a tax of two per cent. of their gross earnings.
Mr. Slater raised the point of order that the matter was not in order, which point of order was sustained by the Chair.
Mr. Dwiggins moved to reconsider the vote by which the amendment to the bill was adopted. Mr. Slater moved to lay the motion on the table.
This motion was agreed to by yeas 30, nays 14.
Mr. Sleeth moved, ineffectually, to further instruct the committee to investigate the propriety page: 206[View Page 206] of repealing section 57 and striking out the word "banking" in the first line of section 59.
