AFTERNOON SESSION.
Mr. GRUBBS contended unless his amendment was adopted Express Companies would be compelled to pay double tax on part of their property.
Mr. GRAHAM could not see how it would be taxing them twice if they are to pay on gross receipts.
Mr. CHAPMAN believed Senators confound the terms "receipts" and "profits" and fail to recognize that the substitue requires a return of aggregate receipts from every source. He was anxious the Senate shall vote understandingly on this and every other question that may come before it.
[Here, Representative Cauthorne appeared at the Bar of the Senate, and being recognized by the Chair, announced that himself and Representative Carr were a Committee on the part of the House to escort the Senate to the Hall of the House for a Joint Convention. Thereupon Senators left the Chamber. When they retrned]--
Mr. BROWN said this amendment ought not to be adopted. The government of the State belongs to the State and her people and of course it devolves upon Indiana people and Indiana propertyto pay the expense of that government. When the State is so liberal as to permit others to enjoy the privileges and benefits of her government, she has the undoubted right to tax the business carried on within her borders by such foreign corporations. The section under consideration proposes to exempt the amount the Express Companies pay railroads for the transportation of their freights in this State, and that is exemption enough.
Mr. COMSTOCK was opposed to the principle of taxing these Companies on their gross receipts, and favored the amendment because it is not so gross an injustice as to tax the entire gross receipts. The amendment goes some distance toward righting the wrong proposed by the Committee substitute.
Mr. MENZIES has been unable to find any tangible property owned by these Express Companies; they own a horse and wagon in the several towns in the State, but outside of Indianapolis they own but little tangible property in this State.
The amendment pending at the time of the noon recess was rejected by yeas, 12; nays, 28.
Mr. LANGDON moved to add to the deductions in the Committee substitute for Section 91 the sums paid by said Companies for services rendered.
This motion was also rejected by yeas, 10; nays, 30.
The Committee substitute for Section 91 was agreed to by yeas, 34; nays, 5.
Mr. BROWN made an ineffectual motion to strike out the Committee substitute for Section 94, taxing Sleeping Car Companies 2 per centum.
Mr. BELL said this section would put Sleeping Car Companies about equal with Express and Insurance Companies. Sleeping cars cost about $10,000 or $12,000 each, and there is at least two employes with each car.
Mr. Chapman--If there is any class of foreign corporations that should be burdened with an extraordinary tax it certainly should be Sleeping Car Companies. It is a mere cumbrous growth--a mere sucker of another corporation; it sucks the life's blood from the corporation over whose road it carries its cars; page: 22[View Page 22] It is a notorious fact that there is no Corporation in the country which has given so vast on so little capital as these Sleeping Car Companies. He desired to see the bill harmonious; but whether made harmonious or not, he expected to vote against it.
Mr. BROWN insisted there is a greater hardship in laying a tax of 1 per cent. on a Sleeping Car Company that in laying a tax of 1 per cent. on Express Companies. Suppose there is a railroad accident in which several sleeping cars are wrecked and destroyed, thousands of dollars are lost. The Express Company is a carrier of goods, and the Sleeping Car Company is a carrier of human beings, and 1 per cent. is a sufficient tax for either.
Mr. MENZIES explained that 2 per cent. was fixed as the tax for Sleeping Car Companies, because there is no tangible property in the State belonging to Sleeping Car Companies, while both Insurance and Express Companies have such property here that can be reached by the Assessor.
Mr. TRAYLOR moved to amend the Committee substitute for Section 72 by fixing the tax at "1" instead of "2" per cent.
Mr. CHAPMAN made an ineffectual motion to make the tax 4 per cent.
Mr. BROWN made an ineffectual motion to substitute 1 1/2 per cent
Mr. HENRY made an ineffectual motion to substitute 3 per cent.
The amendment (Mr. Traylor's) was rejected--yeas, 8; nays, 32.
The Committee substitute for Section 94 was concurred in, and the Committee recommendations, as to Sections 100, 103 and 108, were concurred in.
Pending the consideration of Section 91--
LEGISLATIVE EXPENSES.
On motion by Mr. URMSTON, the constitutional restriction was dispensed with and the bill [H. R. 453] to appropriate money to pay the expenses of the present special session of the General Assembly was read the first and second time by title only, the third time by sections and passed by--yeas, 36; nays, 2.
RELOCATION OF COUNTY SEATS.
Mr. URMSTON, by request, introduced a bill [S. 335] concerning the relocation of County seats. [When one-fifth of legal voters, one-half freeholders, shall petition for relocation with title deed to two acres, Commissioners shall order an election.]
The Senate adjourned till tomorrow.
