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lowing: There shall be exempted $500 worth of real estate, and $500 worth of personal property, in the hands of each tax-payer, and the direct product of the soil in the hands of the producer.

Mr. NETHERLAND moved to lay the pending amendments on the table.

Mr. WILLIAMSON demanded the yeas and nays, which were ordered, and the motion to lay on the table adopted. Yeas....

-51 Nays.....

16 Those voting in the affirmative are:

Messrs. Allen, Arledge, Bate, Baxter, Blizard, Brandon, Branson, Britton, Brooks, Brown of Davidson, Brown of Henry, etc., Eyrne, Chowning, Coffin, Cummings, Deaderick, Doherty, Dromgoole, Fielder, Finley, Gardner, Garner, Gaut, Gibbs, Henderson, Hill of Gibson, House of Williamson, House of Davidson, etc., Ivie, Jones of Lincoln, Kennedy, Kirkpatrick, Kyle, Mabry, McDougal, McNabb, Martin, Meeks, Morris, Netherland, Nicholson, Porter of Henry, Sample, Seay, Shepard, Stephens, Taylor, Thompson of Davidson, Walters, Warner and Wright-51.

Those voting in the negative are :

Messrs. Burkett, Campbell, Deavenport, Dibbrell, Fentress, Fulkerson, Gibson, Gordon, Heiskell, Hill of Warren, Jones of Giles, Key, Parker, Porter of Haywood, Thompson of Maury, and Williamson-16.

Mr. FENTRESS moved to amend by striking out the word “personal ” in the 4th line, so that it shall read: “And except one thousand dollars worth of property in the hands of each tax-payer, and the direct products of the soil in the hands of the producer.”

On motion of Mr. IVIE, the amendment was laid on the table.

Mr. STEPHENS offered the following, in lieu of the first four lines of Section 28, Article II, as reported by the Committee :

All property shall be taxed except such as may be owned by the State, and except such as may be owned by counties, cities, or towns, or agricultural fairs, chartered by the State, and used exclusively for public or corporation purposes; and except such real estate as may be held and used exclusively for the purpose of religious worship, or held and used exclusively as public schools, academies, colleges, cemeteries, asylums for the insane, for orphans, or for the indigent. Provided, That so much only of such real estate as shall be used exclusively for such purposes, or for any two or more of them, shall be exempted.

There shall also be exempted one thousand dollars worth of per

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sonal property ir the hands of each tax-payer, and the direct products of the soil in the hands of the producer.

Mr. Hill, of Gibson, moved to amend the amendment by striking out “shall” and inserting “may” in the first line.

Mr. IVIE moved to lay the amendment on the table.

Mr. HOUSE, of Williamson, demanded the yeas and nays, which were ordered, and the motion to lay on the table rejected. Yeas.....

25 Nays.....

43 Those voting in the affirmative are :

Messrs. Arledge, Bate, Branson, Burkett, Deaderick, Dromgoole, Fulkerson, Garner, Gaut, Gibson, Heiskell, Henderson, Hill of Gibson, Ivie, Jones of Giles, Kirkpatrick, Kyle, Mabry, Martin, Netherland, Nicholson, Parker, Sample, Thompson of Davidson, and Thompson of Maury-25.

Those voting in the negative are:

Messrs. Allen, Baxter, Blizard, Brandon, Britton, Brooks, Brown of Davidson, Brown of Henry, etc., Byrne, Campbell, Chowning, Coffin, Cummings, Cypert, Deavenport, Dibbrell, Doherty, Fentress, Fielder, Tinley, Gardner, Gibbs, Gordon, Hill of Warren, House of Williamson, House of Davidson, etc., Jones of Lincoln, Kennedy, Key, McDougal, McNabb, Meeks, Morris, Porter of Haywood, Porter of Henry, Seay, Shepard, Shelton, Stephens, Turner, Warner, Williamson and Wright-43.

Mr. FIELDER demanded the yeas and nays upon the adoption of Mr. Stephens' amendment, which were ordered, and the amendment rejected. Yeas....

.16 Nays.......

.53 Those voting in the affirmative are:

Messrs. Allen, Baxter, Brandon, Brooks, Brown of Henry, etc., Chowning, Dibbrell, Doherty, Finley, Morris, Seay, Shepard, Stephens, Turner, Walters and Williamson—16.

Those voting in the negative are:

Messrs. Arledge, Bate, Blizard, Branson, Britton, Brown of Davidson, Burkett, Byrne, Campbell, Coffin, Cummings, Cypert, Deaderick, Deavenport, Fentress, Fielder, Fulkerson, Gardner, Garner, Gaut, Gibbs, Gibson, Gordon, Heiskell, Henderson, Hill of Warren, Hill of Gibson, House of Williamson, House of Montgomery, etc., Ivie, Jones of Lincoln, Jones of Giles, Kennedy, Key, Kirpatrick, Kyle, McDougal, McNabb, Martin, Meeks, Netherland, Nicholson, Parker, Porter of Haywood, Porter of Henry, Sample, Shelton, Taylor, Thompson of Davidson, Thompson of Maury, Warner and Wright-53.

Mr. IVIE offered the following in lieu of the first four lines of Section 28, as reported by the Committee :

All lands held by deed, grant, or entry, town lots, bank stock, and such other property as the Legislature may from time to time deem expedient, shall be taxable.

Mr. HOUSE, of Williamson, demanded the yeas and nays on the adoption of Mr. Ivie's amendment, which were ordered, and the amendment adopted. Yeas...

36 Nays.....

33 Those voting in the affirmative are:

Messrs. Arledge, Bate, Branson, Britton, Brooks, Chowning, Cummings, Deaderick, Dromgoole, Fentress, Fulkerson, Garner, Gaut, Gibson, Gordon, Henderson, Hill of Warren, Hill of Gibson, Ivie, Jones of Lincoln, Jones of Giles, Kirkpatrick, Kyle, McDougal, McNabb, Martin, Meeks, Netherland, Nicholson, Parker, Sample, Taylor, Thompson of Davidson, Thompson of Maury, Walters and Warner-36.

Those voting in the negative are:

Messrs. Allen, Baxter, Blizard, Brandon, Brown of Davidson, Brown of Henry, etc., Burkett, Byrne, Campbell, Coffin, Cypert, Deavenport, Dibbrell, Doherty, Fielder, Finley, Gardner, Gibbs, Heiskell, House of Williamson, House of Montgomery, etc., Kennedy, Key, Morris, Porter of Haywood, Porter of Henry, Seay, Shepard, Shelton, Stephens, Turner, Williamson and Wright—33.

Mr. HEISKELL offered the following amendment after first clause:

Property used for manufacturing purposes may be temporarily exempted by law from taxation, but not for a period greater than ten years from the establishment of such manufactory. But in such case of temporary exemption, profits realized by such establishment shall be subject to a special tax.

Mr. JONES, of Lincoln, submitted the following in lieu of Mr. Heiskell's amendment:

“ The General Assembly shall have no power to exempt from taxation the property or capital of incorporated companies.

The Convention took a recess until 23 o'clock P. M.

AFTERNOON SESSION.

..38

Mr. Jones, of Lincoln, demanded the yeas and nays on the adoption of his amendment in lieu, which were ordered, and the amendment rejected. Yeas.

33 Nays. Those voting in the affirmative are:

Messrs. Allen, Arledge, Bate, Blizard, Brandon, Britton, Brooks, Burkett, Chowning, Deaderick, Dromgoole, Fentress, Fielder, Finley, Garner, Gaut, Gordon, Hill of Warren, Ivie, Jones of Lincoln, Jones of Giles, Kyle, Martin, Meeks, Morris, Porter of Henry, Sample, Staley, Taylor, Thompson of Maury, Walters, Warner and Williamson-33.

Those voting in the negative are:

Messrs. Baxter, Branson, Brown of Davidson, Brown of Henry, etc., Burton, Byrne, Campbell, Carter, Coffin, Cummings, Cypert, Dibbrell, Doherty, Fulkerson, Gardner, Garner, Gibbs, Gibson, Heiskell, Henderson, Hill of Gibson, House of Williamson, House Montgomery, etc., Kennedy, Key, Kirkpatrick, McDougal, McNabb, Netherland, Nicholson, Parker, Porter of Haywood, Seay, Shepard, Shelton, Stephens, Thompson of Davidson, and Wright

38.

On motion of Mr. BROWN, of Henry, etc., the amendment of Mr. Heiskell was amended by striking out “ten” and inserting 66 five."

Mr. THOMPSON, of Maury, offered the following amendment:

The General Assembly shall have no power to exempt from taxation the property of any person, partnership or corporation engaged in mining, manufacturing or any other branch of industry.

Mr. GARNER moved to lay the amendment of Mr. Thompson on the table.

Mr. JONES, of Lincoln, demanded the yeas and nays, which were ordered, and the amendment was laid on the table. Yeas...

.51 Nays......

14 Those voting in the affirmative are: Messrs. Baxter, Blizard, Brandon, Branson, Britton, Brooks, Brown of Davidson, Brown of Henry, etc., Burkett, Burton, Bryne, Campbell, Carter, Coffin, Cummings, Cypert, Deaderick, Dibbrell, Doherty, Dromgoole, Fielder, Fulkerson, Gardner, Garner, Gibbs, Gibson, House of Williamson, House of Montgomery, etc., Ivie, Kennedy, Key, Kirkpatrick, Kyle, McDougal, McNabb, Meeks, Morris, Netherland, Nicholson, Parker, Porter of Haywood, Sample, Seay, Shepard, Staley, Stephens, Taylor, Thompson of David son, Williamson and Wright–51.

Those voting in the negative are:

Messrs. Allen, Arledge, Chowning, Fentress, Finley, Gordon, Jones of Lincoln, Jones of Giles, Martin, Porter of Henry, Thompson of Maury, Turner, Walters and Warner--14.

Mr. BAXTER demanded the yeas and nays on the adoption of Mr. Heiskell's amendment as amended, which were ordered, and the amendment rejected.

Yeas....
Nays.....

27 44

Those voting in the affirmative are :

Messrs. Bate, Brown of Davidson, Brown of Henry, etc., Burton, Byrne, Campbell, Carter, Coffin, Cummings, Cypert, Doherty, Fulkerson, Gardner, Gibbs, Heiskell, House of Williamson, House of Montgomery, etc., Kennedy, Key, McDougal, Nicholson, Porter of Haywood, Shepard, Taylor, Thompson of Davidson, Turner and Wright—27.

Those voting in the negative are:

Messrs. Allen, Arledge, Baxter, Blizard, Brandon, Branson, Britton, Brooks, Burkett, Chowning, Deaderick, Deavenport, Dibbrell, Dromgoole, Fentress, Fielder, Finley, Garner, Gibson, Gordon, Henderson, Hill of Warren, Hill of Gibson, Ivie, Jones of Lincoln, Jones of Giles, Kirkpatrick, Kyle, McNabb, Martin, Meeks, Morris, Netherland, Parker, Porter of Henry, Sample, Seay, Shelton, Staley, Stephens, Thompson, Walters, Warner and Williamson-44.

Mr. IviE offered the following amendment to Section 28 :

But in no case shall the property of the State be taxed. The Legislature may except property held by counties, cities, towns, villages or corporations, and by them used for strictly religious, scientific, literary or educational purposes.

Mr. CUMMINGS demanded the yeas and nays on the adoption of the amendment, which were ordered, and the amendment rejected.

Yeas...
Nays...
Those voting in the affirmative are:

.27 44

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