HOUSE OF REPRESENTATIVES.
THURSDAY, February 17, 1881--9 a. m.The session was opened with prayer by Rev. H. M. Morey, of the Third Presbyterian Church, this city.
The reading of the Clerk's Journal was dispensed with.
SESSION HOURS.
Mr. THOMPSON called up a resolution lying on the table since a previous day, changing the hours of meeting to 9 a. m. and 2 p. m.
Mr. HUSTON said if the House knew what was to the best interest of this body, it would not change the hour of meeting, as Committees now meet in the afternoon which fully absorbs the time.
Mr. MEREDITH thought this body was spending a great deal of the people's time uselessly by meeting as at present, and so he favored the change.
Mr. CARTER thought the Committee work could be done at odd hours, and at night; and he also favored the change of the hour of meeting.
The resolution to change the hour of meeting to 9 a. m. and 2 p. m. was adopted--yeas, 73; nays, 4.
On motion by Mr. WRIGHT, the hill [S. 64] refunding city indebtedness, was ordered taken from the table and referred to a Special Committee of Five.
ASSESSMENT FOR TAXATION.
The report of the Codification Committee on the bill [H. R. 204] concerning taxation was adopted, and the bill was ordered engrossed. The rule of the House was temporarily suspended and amendments admitted on the third reading of the bill.
Then the bill [H. R. 204] concerning taxation, as prepared by the Codification Committee, was read the third time by sections.
Mr. WALZ moved to amend Section 7 by "exempting from taxation County Agricultural Societies."
Mr. THOMPSON opposed the amendment because Argricultural Grounds are owned by joint stock Companies and rented to Agricultural Societies. It would, be exempting from taxation property from which private individuals derive an income.
Mr. WRIGHT thought taxation should be the rule and not the exception. He thought such exemptions would be a square violation of the Constitution.
Mr. WALZ believed there was a special act exempting the State Board from taxation, and wanted to know why that ground is not taxed. The Legislature is voting money to keep up the State Board annually. He was not in favor of supporting the State Board unlees the Agricultural Societies of the State are exempted also.
The amedment was laid on the table.
Mr. CAUTHORNE moved to amend Section 18 [listing of moneys, bonds, stocks, annuities, royalties, etc.], so as to insert after the word "royalty" the word "patent rights" He said there were many Patent Right throughout the state which should be taxed, and by inserting this word the clause would include all such patents.
The amendment was adopted.
Mr. MILES moved to amend Section 20 [the personal property of a deceased person shall by his executor or administrator] so as to insert after the word "administrator" the words "in the name of the decedent."
The amendmennt was adopted.
Mr. MILES moved to strike out in Section 17 [the owner of tangible personal property in any County, "may personally" list the same etc.,] the words "may personally" and insert the word "shall."
The amendment was adopted.
The time--11 a. m.--having arrived for the consideration of the bill [H. R. 77], for the purchase of roads, Mr. Floyd called up the special order.
Mr. NEFF said the House was doing good work and moved to defer the consideration of the bill [H. R. 77] till Friday afternoon, February 18.
Mr. MEREDITH moved to amend by making the time next Monday at 2 p. m.
The amendment was agreed to, and the amendment as amended adopted.
Mr. HAMILTON moved to amend division 7 of Section 8 [exempting from taxation buildings for religious worship and land not to exceed ten acres; a1so, every cemetery, by annexing after the word "cemtery the words "parsonages and parsonage property."]
The amendment was agreed to.
Mr. BENHAM moved to strike out from interrogatory 3, Section 41, [the list of questions to be asked by the Assessor] the words: "The second and third interrogatories only are to be put to the President or other accounting officers of corporations."
Mr. BENHAM said he could see no reason why this provision should apply to corporations and not to individuals as it is well known that there are individuals who take advantage of this section; men in his own County avoid taxation by this means, and he for one was in favor of all property and persons paying according to their worth; therefore, he hoped the motion would prevail.
The amendment was adopted.
Mr. BUSKIRK moved to amend Section 73 by striking out all after the word "contribute," in line 25, and insert the following:
"Provided, That if it shall appear from the schedule or list required by this act to be made out, that the indebtedness of the tax-payer making such schedule or list exceeds his credits, the County Auditor shall give such tax-payer credit on his total taxable property, the credit, however, in no case to exceed $10,000, and the tax-payer shall be liable for taxes on the remainder only after giving said credit, if any there be."
Mr. BUSKIRIK said the object of the amendment was, if a man is not worth anything that he shall not pay any taxes. If a man owns $10,000 worth of property and owes $10,000 he is just in the same condition as if he had not any property at all. He thought it unjust that a man page: 197[View Page 197] owning nothing should be taxed. It has been said that property could not be exempted from taxation, but this very bill exempts a species of property from taxation, and this amendment is only carrying the idea little further. The different feature between this bill and the law now in existence is that it extends to real estate as well as personal property. He hoped the amendment would pass.
Mr. CAUTHORNE said such a law is vicious and would be unconstitutional. He moved to lay the amendment on the table.
The motion was agreed to.
Then the House took a recess until 2 p. m.
AFTERNOON SESSION.
Mr. ROBINSON moved to amend Section 20 of the tax bill, adding at the end of the section:"Provided that the personal property of decedent shall be listed in the Township, town or city wherein the decedent resided at the time of his death.
The amendment was agreed to.
Mr. KENNER moved to amend by inserting between items 68 and 69 in the schedule of unlisted property the item "feet of lumber and value;" also insert after the word "sorghum," in item 67 in the schedule, the words "or maple," and number the inserted sections in their proper order.
The amendment was agreed to.
Mr. FULLER moved to change Section 80 as follows: After the word "sworn," in line 4 (referring to taking oath when asessed), insert the words "or affirm;" also, in line 5, after the word "sworn" insert "or affirmed."
The amendment was agreed to.
Mr. FULLER moved to amend Section 119 (pertaining to the appointment of Deputies) by inserting: "Such number of Deputies to be determined by the County Commissioners at the preceeding March term."
Mr. FULLER--It seems to me as the bill now stands it allows the Township Assessor to appoint just as many deputies as he may want, whether there is a real necessity for them or not. This amendment will confine such Assessor to the consent of the County Commissioners to see that he does not appoint any more than are actually required.
The amendment was laid on the table.
Mr. TETER moved to amend Section 116, after the word "deputies," by inserting these words: "First having made and filed an affidavit with the Justice of the Peace of his Township of his inability to complete his duties within the time designated by law."
Mr. TETER said without that amendment the Assessor might employ a number of Deputy Assessors,and each one be entitled to $2.50 per day. By requiring such Assessor to file an affidavit, it would obviate this tendency.
The amendment was laid on the table.
Mr. COLE offered an amendment making the compensation of Assessor $2.25 per day.
The amendment was laid on the table.
The SPEAKER (Mr.----in the chair) offered the following amendments: "In valueing any real property on which there is a coal or other mine, or stone quarry, when the land and the mine or quarry, are owned by the same person, it shall be valued at such price on such property including the mine or quarry, as it would sell for at a voluntary sale for cash. Where the mine or the quarry is owned or leased by a person other than the owner of the land, such land shall be valued exclusive of the mine or quarry, as other lands are valued, and the mine or quarry and all the improvements and leasehold and appurtenances shall bevalued separately from the land according to a fair cash value.
Mr. COLE moved to amend Section 108 (giving the length of railroad tracks, etc., and showing the proportions in each County) by insertinga after the word "County" the words "and Township."
The amendment was agreed to.
Mr. KENNER moved to amend Sections 144 and 146 as follows: "The State Board of Equalization shall consist of the Governor, Auditor, Treasurer and Attorney General of State, who shall annually convene in the office of the Auditor of State on the third Monday of July in each year for the purpose of assessing railroad property in the manner prescribed in this act, to equalize the same as provided in this act. The Board shall organize by selecting one of its members as President and the Deputy Auditor of State, or one of the clerks in the office, shall act as Secretary."
The amendment was agreed to.
The House took a recess till 7 p.m.
NIGHT SESSION.
Mr. WALKER demanded a call of the House, which being ordered and taken, discovered no quorum present.
On motion by Mr. CAUTHORNE, the House adjourned.
