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5 Document Ko. 3. [Session
Tlie General Assembly may, if they choose, levy a tax on
Incomes. If thoy do, they must not include as part of the
income profits derived from property, taxed. Farm products
are not liable to the income tax, but they are to the property
tax. This is my nnderstandino- of the Constitution and of the
act of the Assembly passed in pursuance thereof, and unless
directed otherwise by yonr honorable body, I M'ill so instruct
the revenue officers.
The outcry against this construction of the Constitution
ixrises from the persistent effort of men to avoid paying- in pro-portion
to what they are worth.
If the General Assembly should yield to this clamor, there
would be no stoppage of it. For example, it is impossible to
find any plausible ground for exempting provisions, etc., of
mechanics and others who have no farms. They would justly
complain of the discrimination. We launch into unknown
troubles Mdien we de])art from the letter of the Constitution.
INSURANCE COMPANIES.
I respectfully recommend either that the tax on Insurance
Companies incorporated out of the State shall be diminished,
or else that they be withdrawal from County taxation. The
present, with County tax added, is oppressive and has driven
some good companies from the State.
TAX RECEIPTS.
At- f^aid al)ove, all the Counties of the State have not yet
made i-ctnnis of their abstracts to this Department while still
fewLM- retnrns of unlisted taxables have been made. 22 Coun-ties
liiken at random give poll taxes $39,131, other listed tax-iibles
$15,080, for general purposes, not including special taxes
•for Kail Iload purposes. If these are average Counties, these
figures w(.uld indicate about ,$150,000 poll taxes, and $550,000
taxes from listed taxables. Counting listed and unlisted tax-
Object Description
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| Title | Page 34 |
| Full Text | 5 Document Ko. 3. [Session Tlie General Assembly may, if they choose, levy a tax on Incomes. If thoy do, they must not include as part of the income profits derived from property, taxed. Farm products are not liable to the income tax, but they are to the property tax. This is my nnderstandino- of the Constitution and of the act of the Assembly passed in pursuance thereof, and unless directed otherwise by yonr honorable body, I M'ill so instruct the revenue officers. The outcry against this construction of the Constitution ixrises from the persistent effort of men to avoid paying- in pro-portion to what they are worth. If the General Assembly should yield to this clamor, there would be no stoppage of it. For example, it is impossible to find any plausible ground for exempting provisions, etc., of mechanics and others who have no farms. They would justly complain of the discrimination. We launch into unknown troubles Mdien we de])art from the letter of the Constitution. INSURANCE COMPANIES. I respectfully recommend either that the tax on Insurance Companies incorporated out of the State shall be diminished, or else that they be withdrawal from County taxation. The present, with County tax added, is oppressive and has driven some good companies from the State. TAX RECEIPTS. At- f^aid al)ove, all the Counties of the State have not yet made i-ctnnis of their abstracts to this Department while still fewLM- retnrns of unlisted taxables have been made. 22 Coun-ties liiken at random give poll taxes $39,131, other listed tax-iibles $15,080, for general purposes, not including special taxes •for Kail Iload purposes. If these are average Counties, these figures w(.uld indicate about ,$150,000 poll taxes, and $550,000 taxes from listed taxables. Counting listed and unlisted tax- |
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