Democratic banner., 1851-05-21
Merchant's Tax.

We clip the following from the report Of the
Merchants Committee, in st. Louis, selected for
1.-THE purpose of devising some plan for further re-
~sistanee to the license laws:
Eminent counsel advised them that the
assessment upon bills receivable and cash
taken for goods recently sold by the mer-
merchants, which notes and cash are on
hand on the LIST February, is Objectionable
under the opinion of the Supreme Court
lit approaches a double tax-the same man
having to pay on the goods, and then on the
proceeds Of the goods, and all in the same
year. As this tax is not upon the license
that is, not upon the occupation, but is upon
lproperty-it must be affected by the guar
lanty of the Constitution, sthat all property
subject to taxation, shall be taxed in pro-
Iportion to its value" "
They were also advised by eminent coun.
sci that the License Tax must be assessed
in the words of the act approved March
25th, ls45, only upon 'sall goods, wares and
merchandise except such as are the growth,
produce or manufacture Of this State) re-
ceived at the store, stand, or warehouse, Of
any person or CO partnership" within the
preceding six month. They then endeavor-
led to learn what course would be taken
with reference TO the law taxing cash and
bills receivable, and what construction
beput upon the License Law by the
County Court and the collector. of State
and county taxes. g
They ale not authorized 10 report them
|odiciaIly, yet they have such emphatic as
|surances from these functionaries, as con-
vince them that no attempt will be made
TO collect'th tax upon bills receivable aud
cash in the hands OF merchants on the LIST Of
February, nor upon merchandise and pro-
|duce sold upon the wharf and not actually.
w~srehouSed. .af , Ys..:s.. e-
Having secured these two very important
Ialleviations of our burdens, YOU'RE Committee
re serveyed the ground before proceeding
Several of the main objects con-
|templated by tile meeting at which they
were appointed, are t DIV accomplished, and
"a state Of facts so different from that then
made the basis Of a%ctiun, is now presented,
that they nave felt bound to call you togeth-
er for further deliberation. They beg leave
TO suggest some of the considerations which
have led them TO adopt this course.
One tax, that on bills receivable and cash,
the Con mittee think will not be collected.
Another, that upon the produce Of other
States, ,riU NOT be enacted, prorided that
produce is not k0Een into store, bt IS sold
.Ot The ,UhorE. This discrimination virtual
ly exempts from taxation by far the largest
part Of the produce OF Illinois, Iowa and
Wisconsin, which comes 10 this market.
1t may be presumed that our commission
merchants will not charge, in their accout
sales, the tax they still must pay on produce
actually warehoused in the interim, before
this unjust law is repealed. The Commit
tee feel that this mercantile community
may, temporarily at least, dismiss its fears
that the immense produce trade, which has
been the main spring of our commercial
prosperity, will bs driven away from us by
q license tax, odiously discriminating a.
aginst the produce of sister States, and in
favor Of tir own.
That tax, Objectionable and unconstitu-
tional as we believe it TO be, is shorn gifts
most pernicious effects, by the %interpreta-
ton now officially given to it.
The advalorem tax upon merchandise
offered for sale, and not in original pack
ages, is declared to be in violation VI the
Constitution of Missouri, by the late deci-|
sion of our Supreme Court. This relieves
a numerousand important class of merchants
of nearly one half Of the tax heretofore de-
manded of them.
Surprising the merchants have entirelyl
rid Of paying two taxes, the advalorem and
that upon their bill receivable, aud cash.
and that the sole remaining tax, the License
Tax, IS stripped of the feature most dread
ed in its effects upon the business of ST..
Louis, your committee have reflected how
they could most securely and effectually
obtain that full measure Of justice you de-
mand. Upon the present state Of facts,
this, in their opinion is to be accomplished
in two ways.
First, by testing in the courts whether
the License tax is not an infraction of the
Constitution of the United States, and this
we propose to undertake; and secondly, BY
procuring the repealSof existing statutes,
and the enactment Of such laws by the
Legislature of Missouri as shall place mer-
chants upon end equality with other GLASS.