Letter from James S. Johnston to Mississippi Governor Adelbert Ames; June 25, 1874

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Letter from James S. Johnston to Mississippi Governor Adelbert Ames; June 25, 1874

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Each transcribed document contains links that connect it to other documents on the same topic in the collection.

People

Ames, Adelbert, 1835-1933 Barrett, Frederick Corcoran, W. W. (William Wilson), 1798-1888 Johnston, James Steptoe, 1843-1924 Packer, A. G.Peabody, George, 1795-1869 Vanderbilt, Cornelius, 1794-1877

Events

Finances Finances--Bankruptcy Legislation. Mississippi Taxation Taxation--Exemption Taxation--Mississippi

Organizations

Churches Churches--Episcopal Church. Diocese of Mississippi Mississippi--Executive Department Mississippi--Legislature Mississippi--Treasury Department

Occupations

Clergy Secretaries Surveyors

Places

Mississippi--Jefferson County. Church Hill

Social Identifiers

Christians Christians--Episcopalians Impoverished people

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[seal]

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Church Hill, June 25^th 1874

Governor Ames

Sir

Yours of the 8^th Inst: in an=swer to mine of the 28^th ult: came duly to hand. Absence from home has prevented an earlier acknow=ledgment. Accept my thanks for the promptness as well as frankness and directness of your reply.

As stated in my letter,—the information I possessed relative to your reported intention to negative the bill referred to, was derived from hearsay founded on current rumor. The fact you communicate, namely, that such a bill has never reached you, disposes of the rumor, and shows that I was misled in regard to that particular. In this state of

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the case, it may appear premature, and perhaps out of place in me to renew my solicitations for an inter= =change of opinion with your Excel= =lency on the merits of the measure in question.

Feeling, nevertheless, that I am actuated by worthy motives, and only concerned for the welfare of a Church, which I believe to be sin= =cerely and strenuously exerting its benign influence for the moral and spiritual amelioration of the people of Mississippi, I trust you will excuse me, for trespassing on your time, in venturing to offer a few remarks, by way of respectful argument, on the policy involved in the act of lim= =ited exemption, assuming such an act to have been passed by the late Legislature.

Your Excellency's opinion of the

policy under consideration is forci= =bly and compactly expressed in the following brief sentence, viz:—"The theory is wrong and the practice would be worse. Establish the precedent,—be consistent, and there soon would be an end of taxes."

Could it be shown that the legiti= =mate result of the theory and practice of the measure, was to put an end to taxes, I should certainly join you in condemning it. But my understanding of the matter is different. As explained to me, those who framed and supported the bill, did not contemplate, from the two years exemption, a loss to the revenue, or even an ultimate diminution thereof. So far from that, they advocated it on the ground of a future prospective in-crease of revenue to accrue from taxation on the bequeathed lands.

The avowed object of applying for

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temporary exemption was to afford the Church an opportunity, through its constituted agents, to dispose of the property, in whole or in part, to private parties, (who had signified a wish to purchase,) before accruing taxes should accumulate to an amount which would be embarrassing to the Church to liquidate. The Episcopal Church in this Diocese is, as I happen to know, very poor—too poor to pay its Bishop his annual salary. It has no separate or independent fund applicable to the payment of taxes on any real estate it might chance to own, by legacy or donation. Should taxies, therefore, be levied, forthwith, on the bequeathed lands, the only means the Church could possibly command for appropriation to their payment, would be what she could realize from a sale, partial or

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otherwise, of said lands. It is al= =leged, however, that no sale can be effected, on advantageous, or perhaps any terms, until the lands are surveyed and the boundaries of the respective tracts specifically defined. This, your Excellency is aware, requires both time and money.

The property is presumed to be in a wild, that is to say, an unim= =proved state. Consequently any present assessment must be low, and would yield, comparatively, but little to the Treasury. In the event of the inabil= =ity of the Church to meet the assessment, the property would be forfeited to the State. The State would, in consequence, get possession of the land; but, through informality and various other contin= =gencies, the title thus acquired might prove defective and lead to legal complications in the future. At all events, as the property of the commonwealth

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it would yield no revenue in the shape of taxes.

But, if time were allowed, say two years, to complete the surveys, and negotiate sales to private parties, those parties from motives of self-interest, would, in all probability, clear and otherwise ^improve^ the property, thus materially enhancing its intrinsic value. This would proportionately enhance the rate of assessment, and eventually add to the revenue, instead of subtracting from it.

The question then seems fairly to present itself, whether, at least in an isolated and exceptional case like this, good policy might not have dictated to the Legislature to exempt from taxation, for a brief period, a body of unimproved lands, likely to produce but little, when there was a reasonable calculation

that in a few years they would be rendered productive to the Treasury.

This view, I think, gets rid of any vicious principles of legislation and takes the case out of the category of an evil precedent, fraught with danger to the revenues. Unembarrassed by any constitutional difficulties or objections, it turns upon the simple point of expediency, namely, whether, under the circumstances, the exemption would strengthen or weaken the finances, in the long run.

This, I hope to be pardoned for respectfully suggesting is a matter which a vigilant eExecutive, even though dissenting from the judgment of the Legislature, might well afford to leave with, its attendant responsibil==ities, to the representatives of the people. The chances, it strikes me, are very remote for its being drawn into a

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dangerous precedent as you seem to apprehend.

The circumstances are peculiar, and will bear recapitulation. A public= =spirited citizen, residing in a distant portion of the country, impelled purely by motives of benevolence, bequeaths real estate of more or less value, to an ecclesiastical body in this State. The bequest contemplates the conversion of the property into money, and the money when realized to be used as a fund for the support of the Episcopate. No provision, however, is made by the testator for paying taxes on the prop= =erty. This devolves upon the Church, and she can only meet the demand, by resorting to a disadvantageous sale. Time only is wanting to re= =move the impediments to an ad= =vantageous transfer. When disposed of, it is morally certain, that within a short period, the land from its increased valuation will insure a

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material increase of revenue. Will not your Excellency consent to review and reconsider previously formed opinions, and allow the experiment, if I may so call it, to be tried on the small scale proposed, with a proviso, if you please, signifying that your official sanction is given expressly in consideration of the peculiar conditions characterizing the special case. You must agree with me, I take it, that our policy is to encourage every mani==festation of generosity on the part of liberal minded citizens of other states, on behalf of the weak and strugling institutions of the South.

The munificence of such men as Peabody—Vanderbilt and Corcoran entitles each of them to a tribute of gratitude. Were there no higher incentive, public policy should

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us to acknowledge and avail ourselves of such large-hearted benevolence. What I mean to say is, unless from cogent convictions of duty, it is impolitic to do anything calculated to frustrate or defeat their generous purpose.

These remarks, which I trust will not be deemed officious or ob= =trusive, pre-suppose that the exemption act, if it ever passed, will yet be trans= =mitted to you for your official action. It will afford me pleasure to learn that the Executive mind has not been fully committed to adverse action on the bill, but is still open to suggestions, reasonably and respectfully presented by its friends. I remain

Yr. Excellency's
Ob. St:

Jas. S. Johnston, Sr

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EXECUTIVE OFFICE,
STATE OF MISSISSIPPI.
Hill Church ~~County~~

From Jas S Johnston Sr
Address [gap]
Dated June 25" 1874
Received _{" "}
Answered _{" "}

SUBJECT:

Episcopal Church matters

ADELBERT AMES,
Governor.

~~FRED. BARRETT,~~A. G. Packer
act Private Secretary.