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of Giles, Kennedy, Key, Kirkpatrick, Kyle, McDougal, McNabb, Meeks, Morris, Netherland, Porter of Henry, Sample, Seay, Shepard, Shelton, Staley, Stephens, Taylor, Thompson of Davidson, Thompson of Maury, Walters and Warner-49.
Mr. CARTER offered the following in lieu of Section 28 :
Article II, Section 28. All lands held by deed, grant or entry, town lots, bank stocks, and sạch other property as the Legislature may deem, from time to time, expedient, shall be taxable, except such as may be held by the State, by counties, cities or towns, and used for public or corporation purposes, and such as may be held for purposes purely religious, charitable, scientific, literary or educational. All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that the sum shall be equal and uniform throughout the State.
No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value. But the Legislature shall have power to tax merchants, peddlers and privileges, in such manner as they may, from time to time, direct.
The Legislature shall levy a special tax upon incomes derived from stocks and bonds exempted by the laws of the United States from taxation.
All male citizens over the age of twenty-one years shall be liable to a poll-tax of not less than fifty cents nor more than one dollar per annum, until such age as may be fixed by law.
Mr. THOMPSON, of Davidson, offered the following amendment to Section 28 :
Be it resolved, That between the words “taxed” and “except" in the first line of Section 28, be inserted the words “but the Legislature may," so that the section shall read : All property, real, personal or mixed, shall be taxed, but the Legislature may except, etc:
Mr. THOMPSON, of Maury, offered the following as an 'amendment to Mr. Thompson's of Davidson :
In third line insert between the words "and" and "except" the words “the Legislature may,” so that the section will then read, "and the Legislature may except personal property to the amount of," etc.
Which was decided to be out of order, as it was not germain to the amendment it was intended to amend.
The amendment of Mr. THOMPSON, of Davidson, was adopted.
Mr. JONES, of Lincoln, offered the following in lieu of paragraph 1, Section 28:
All real estate and such personal property as the General Assembly shall designate, shall
be taxed according to its value, except such as may be held by the State, by a county, a city or town, and used for State, county, city or town purposes, and such as may be held for purposes purely religious, charitable, scientific, literary or educational.
Mr. THOMPSON, of Maury, again presented his amendment.
Strike out of Section 28, lines three and four, the words "and except one thousand dollars' worth of personal property in the hands of each tax-payer.”
The further consideration of the question was postponed until to
Mr. STEPHENS présented and read the following letter
NASHVILLE, Feb. 8, 1870. Hon. JOHN C. BROWN, President, etc.
Dear Sir: The merchants of Nashville desirous of testifying their high appreciation of the manly, conservative and patriotic action of your honorable body upon all questions of public interest
you have been called to deliberate, have unanimously resolved to tender to you and through you to the members of the Constitutional Convention, a complimentary dinner. therefore, most cordially invited to be present at the merchants' banquet, to be given in this city on next Tuesday. The exact time and place will be indicated in the cards of invitation, which will be presented to each member of the Convention as soon as they can be prepared.
We have the honor to be, very respectfully, your obedient vants,
Committee of Invitation.
Mr. STEPHENS presented the following preamble and resolutions :
WHEREAS, The merchants of Nashville have tendered to the members of this Convention an invitation to a complimentary dinner to be given by them; therefore,
Resolved 1, That the Convention return their thanks for the in vitation so kindly given, and will accept the same as tendered.
Resolved 2, That the Secretary of the Convention furnish a copy these proceenings to the Committee of Invitation.
The resolutions were adopted.
On motion of Mr. JONES, of Giles, the Convention adjourned until to-morrow morning at 93 o'clock.
WEDNESDAY MORNING, FEBRUARY 9, 1870, ,
The Convention met pursuant to adjournment, Mr. President BROWN in the Chair.
Prayer by the Rev. Mr. WELCHSLER.
MEMORIALS AND PETITIONS.
Mr. THOMPSON, of Davidson, presented the following memorial: To the Constitutional Convention of the State of Tennessee, now sitting
at Nashville :
Your memorialists would respectfully represent to your honorable body that circumstances have led them to examine the municipal laws of the State in comparison with other States on the subject of taxation and the sources of municipal revenue.
We are satisfied that municipal corporations ought to have the power to discriminate in the selection of the species of property to be taxed, and should have authority to exempt certain property taxed by the State, from taxation by themselves and also with priviliges. But by Section 28 of the Constitution, Article II, all property is to be taxed according to its value, and no species of property from which tax may be collected, shall be taxed higher than any other species of property of equal value. The consequence is that every species of property the State taxes, the Corporation taxes. By. Section 1359 of the Code, Sub-Section 17, it will be seen that all property and priviliges within its limits which are subject to taxation by the State, must be taxed by the Corporation; and so it is the case in all municipal corporations granted since the adoption of the Constitution.
Now, what we desire is that the existing Corporations shall have the power to discriminate to tax one species of property, exempt another, or put a lower rate on the one than another, and that the Legislature should be empowered to grant charters allowing such discriminations. That existing municipal corporations shall have the power to levy a general tax on the city or town for corporation purposes, and make a special assessment upon the property fronting on a street for the improvement of the street, and shall have the power to issue bonds for any particular purposes; Provided, They are authorized to do so by a majority of two-thirds of the voters of said corporation at the election held for that purpose, and that they may levy a tax on priviliges or not as they may see proper.
And that in all municipal elections, a receipt for his poll tax shall be exhibited and shown to the Judges of said election by the voters to entitle them to vote.
K. J. MORRIS,
Mayor of Nashville,
Which was read and referred to the Committee on Finance and Corporations.
Mr. DIBBRELL presented a memorial from citizens of Sequatchie county praying that said county be declared a Constitutional county, which, without being read, was referred to the Committee on New Counties and County Lines.
Mr. MARTIN presented a memorial from citizens of Grundy county, praying to be attached to the county of Coffee, which, without being read, wis referred to the Committee on New Counties and County Lines.
REPORT OF COMMITTEE.
Mr. NETHERLAND, from the Special Committee to wait on Mrs. Catron, made the following report:
The Committee appointed to wait on Mrs. Judge Catron, to ascertain when it would be convenient for her to receive a visit of respect from this Convention, report: That they have performed the duty assigned them, and that it will be convenient and agreeable to Mrs. Catron to receive the delegates of the Convention on Friday, 11th instant, at 13 o'clock, P. M.
The Committee, therefore, recommend the adoption of the following resolution :
Resolved, That the Convention, in a body, call on Mrs. Catron at the time indicated in the report. Which is respectfully submitted,
Mr. SEAY, from the Committee on New Counties and County Lines, made the following
Which was read, and on motion of Mr. Taylor, it was ordered that it be laid on the table, and 100 copies be printed for the use of the Convention :
REPORT OF COMMITTEE ON NEW COUNTIES AND COUNTY LINES.
The Committee on New Counties and County Lines, to whom were referred sundry propositions and memorials for the amendment of the existing Constitution relating to said subjects, have had the same under consideration, and have unanimously instructed me to report the following amendments and recommend their adoption.
Taking up Article X, I am instructed to recommend that said article be amended as follows:
Sec. 4. Strike out the words “three hundred and fifty” in the second line, and insert the words “two hundred and fifty.” Strike out all of said section, after the word “miles," in the twelfth line, and insert the following in lieu thereof: Provided, however, that the following exceptions be made to the foregoing provisions, viz: New counties may be established by the present, or any succeeding, Legislature, out of the following territory, to-wit:
Out of that portion of Obion county which lies west of low water mark of Reel Foot Lake:
Out of territory made up of fractions of Sumner, Macon and Smith counties ; but no line of such county shall approach the Court-house of Sumner county, nearer than nine and a half miles, nor of Smith county, nearer than ten miles; nor shall any line thereof include any territory of Macon county lying within nine and a half miles of the Court-house of Macon county, nor shall more than twenty square miles be taken from Macon county ; nor shall the area of Sumner or Smith counties be reduced below four hundred square miles, in the formation of said new county:
Out of territory made up of fractions of Jackson and Overton counties; but no line of such county shall approach the Court-house of Jackson county, or of Overton county, nearer than ten miles:
Out of territory made up of fractions of Grainger and Jefferson counties; but no line of such county shall approach the Court-house