Nashville union and American. [volume] (Nashville, Tenn.) 1853-1862, 1859-09-20
DECISIONS OF rHE sUFnGnE coUnr.
OEEcL4L



Opinions OF the Supreme Court of the
state OF Tennessee, al Jackson, April
Term, 1859.
The stase Us. Crawford. SI.NaIi& &c.
This agreed case been the Clerk Of the County
Court OF henry, GA the part Of sbe State and III
ist hiants who are N srehans in that county rails
es the question of the Inability Of a,msr.hsnt 20
Pay lax for selling 'hiugs manufactured in ss
| state. The stuue ~, thar: "ssli sugar e fac
spun-eOtt0n, garden ssed, iron. and artisIes nanr
;sctured N this State. may be sold withozt paying
tax, bat these articles are not ex ept in tbe bsnd
Of any person. who sets himself up ss a merob.p
or grocer. Code, See. 545
The Constitution provides that 3" ne 81 lille nan
ufaetdr,d Of the prodnse Of this State, shall d,
ticls 2, Sec 30.
Bat in Section %, of the same article, it Is pro-
yidsd, that.
. rhe Legislature shall have power to tax msr-
riEnt peclars, ami privileges IN such m amer. as
they nay from tins 10 i'm direct "
10 tae exercise Of this power, the Legislature, a.
time taxed tss nerchant 81 ecife sum for the
privilege Of selling mercaaBdizs without regard 10
the exSent Of hs business; hut afterwards. the
more jnst and equitable node was adopted, to grad
Gate the amount Of he tax by ,he quantity Of goods
sold And the question made IN thus case is Whsik-
er in this estimate OF ssles mads BY them. iron
castings spun eOiten and other things mauufsctu,-
s1 IA Ints nfato htt DC inciult0, and. IN that
eHchanse The amount Of thetax 10 ne paid by them.
This Involves the construction Of the Sectca as tf the
Constitution above eited
The power to tax merchants in saeh mlnner
as they may think proper, is expressly given in
section Is and they have "diie'te thai e sman.
uer. shall BE- 10 settle the smeuat be paid by the
extent o; tseir busiasss or the qqantity of goods
wares aud merchInd 2 sold 10 each wear. iussudipg
things made or produced IA This STATE l. this pro-
hiOited by Section -. We think ret. This il rot
tax upon the article, but the occupatioa OF the
merchan'. There would have been no question. if
the old mode OF 'svidg the oosaoa.inn Of the mer-
chant gross sam had been continued.
Blt what difference can it make The change is
oulY ss TO the 'DaRoer" Of settling Tho amount to
be paid for The privilege Il is no. the article which
ls taxed, bus the cup Ition privilege.
Ths Legislature may tax mans land, slaves
pale, jeWeiry, stocks aud almost every other kind
Of property, bat not his poW tobacco, cot ~ iron,
Sc, otherwise than Il pay imposition fees" when
there are laws requirilg and SLOWING inspection
Of such products as once. ii not now the case,
in This Sts'e, ~ TO tobacco -four abd other articles
to he exported THIS exemption was intended 10
encourage domestic maGufactnres and stimulate
production. u is mere prohibition. The L, gis-
aure In this case hsve not attempted to violate or
evade IT, they hare not only refrsiued from tax
ing such articles, but the pro ncer or II Inu-
Iaetarer from any * for the privilege Of selling
them.
But when the reason Of that protection fails and
they bssoue articles OF merchandise sud prcfit in
the hands Of merchant BY occupation they direct
that reference shall be had them, as veil as for
eigu articles in estimating the amount to be paid
for exercising the occupation aad privilege oI
merchant.
There would he great abgar-i'y In any ether
cons rgctiOr Ii I.sreha g, his iron or e'tton-
yaya on one size Of the State liz 9 they would be
taken into the account but If in sight, on HIS own
side. they would no. be, according 20 the docirne
commended for.
Bat IS enOuRA 10 say. that W. think the I.rgis-
laiurs we're not lrIhibited hy the Constitution from
providing that, IN ssoe,taiai0E the amount Of
10 hs rad ~ sasrsAsEs' for the E;ise OF this
privilege ihe Articles in estion should be &c clud
ed; that not beipg upon the article in the
sense nf the Ccnsutu'1D, See 30. but upon she oe-
eupatiou under Sec 20,
TIE JGd y.a,H. viii be reversed and ontsrs here
according % this opinion, en- the agreed
CARUTHERs
Test ". D. WEICu. Clerk.