1876. ] OF THE SENATE. 7

Mr. Walsh submitted the following message :

BY THE SENATE,

January 6. 1876.
Gentlemen of the Souse of Delegates :

The Senate has organized by the election of Hon. Daniel
Fields as President, and the appointment of Augustus Gas-
saway as Secretary. We are now ready to proceed with the
business of the Session, and propose, with the concurrence
of your Honorable Body, the appointment of a Joint Com-
mittee of three members to wait upon the Governor" and
inform him that the Legislature is prepared to receive any
communication he may be pleased (o make.

We have appointed upon the part of the Senate, Messrs.
Walsh, Phelps and Suit.

By order,

AUGUSTUS GASSAWAY,

Secretary.

Which was read, assented to, and sent to the House of
Delegates.

Mr. Phelps submitted the following :

1. Whereas, The 15th Article of the Constitution of this
State, provides "every person in this State, or persons hold-
ing property therein, ought to contribute his proportion to
Public Taxes for the support of the Government, according
to his actual worth in real and personal property."

2. And whereas, The exemption of any species of property
either personal or real from taxation, is in direct conflict
with the plain provision of the above article just quoted, and
is unequal, unjust to the people of this State, and ought not
to be recognized by legislative enactments.

3. And whereas, It is estimated that about eighty rail-
lions of property held by the citizens of this State, is in mort-
gagee upon personal or real property, constituting about one
fifth of the whole property of the State, and all of which
amount is exempt from taxation under the laws of this State,
greatly to the detriment of other property-holders of the
State.

And whereas, We have recently been informed by one
high in authority, that in the United States, there is at least
one billion of property exclasive of church edifices, held by
religious denominations, all of which is exempt from taxa-
tion, and it is estimated that at least sixty millions of the
above named property exists in this State,