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Brevier Legislative Reports, Volume XIX XX, 1881, 475 pp.
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ASSESSMENT FOR TAXATION.

On motion by Mr. MENZIES, the bill [H. R. 204] concerning taxation, being a codification of all existing laws on that subject, and an addition of twenty-five sections of new matter, was read by title only for the second reading, under a dispensation of the constitutional restriction requiring all bills to be read by sections on three several days.

Mr. KRAMER moved to amend by striking out all that relates to personal property in Section 4.

Mr. WOOD moved to insert after the word "implements" the words "belonging thereto and used therein," by way of amending the amendment.

Mr. BROWN insisted the word "implements" should be eliminated from the section. He favored the amendment, and opposed the amendment to the amendment.

The amendment to the amendment was rejected and the amendment was agreed to.

Mr. URMSTON moved to amend Section 4 by adding a proviso that "buildings situate on real estate owned by a party other than the owner of the land whereon situated, shall not be included within the term 'real property' or 'real estate.'"

Mr. KRAMER feared the amendment would allow of double assessment, inasmuch as buildings are carried on the duplicate as improvements on the land.

Mr. CHAPMAN resisted the adoption of the amendment as possibly opening a door to fraud. The natural relationship of the structure is to the realty--prima facia the structure is part of the realty.

Mr. BROWN thought the amendment would produce confusion as to what are fixtures and what are not. The law presumes that the building is part of the land. Under such a clause the State will lose some property that ought to be taxed.

Mr. BELL failed to see how the amendment could prevent any just taxation.

Mr. VOYLES moved to amend the amendment by providing "that where the owner of lands shall have to pay any taxes on account of any improvements (standing or being on his lands) owned by some other person, he may have his remedy therefor against such other person and shall have a lien on such improvement until he shall be paid, and such improvements shall be appraised separately from other improvements standing or being on such land."

Mr. TRAYLOR presented objections to both amendments. They put it in the power of Assessors to decide legal questions.

Mr. URMSTON opposed the amendment to his amendment.

The amendment to the amendment was rejected by yeas, 10; nays, 25--and the amendment also rejected by yeas, 5; nays, 33.

Then came the recess till 2 o'clock.

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