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.
