Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1864-06-26
Tax in KIna,


Decision Of the court of appeals Of soutA
Carolina giving constructions to the aes making
provision for the support 0f She families of sol.
dIers
Is THE COURT OF APPEALs, Columbia. Nav
1854 Xxx PRrte George W Brooks and Alsa
: Sssugys.-OPiniaH Wardiaw J.-The act To
maks PROVISIONS for the support Of the families
of soldiers fTom this State IN the Confederate
and S.sts service is not easy Of CONSTRUCTION.
Ts say thst it requires the delivery actually in
Bind Of ene.tuentieGh part OF steam engines.
rsi.rOad cars, pleasure carriages, guns, pfg-iroR
aud other such costly aad unsuitable articles
for the support Of women and Children. seens
very uzEoasousbis; and a ready essaye from
this ahsardisy may be ef5csed by holding that
the sci embraces no manuisetaras besides ent-
ton yarn, leather and sGls. Bat eve1 this mar
row construction would Bos avoid other diEisul-
ties. The act WAS passed December 4. 1853
L required the delivery on CT ksf5rs the first DAY
Of February, 1864, Of Eve par csnt Of al ths
taxable articles manufactured or prodncsd du-
ring the yssr 1868 SHppcse that the Gotten
yaras had besn sold, the leather made iat9
shoes and worn cut, the salt consumed before
tie passing Of the aes
This sRpB0sition, in reference 70 many produ.
cers OF theBe articles, consists Hith the fact aud
50 the Legislature must have known Gsrass
Inequality aud oppression mast c0ne ir1u
literal execution OF the aet, and this not less Il
the tax is c5R6sed to shres enumaEalsd articles.
than If IS is extended 10 01hcT Eanufaeturss.
The court is not disposed now 70 n Ike any gen
sTSl exposition Of ths aet--l0s sven ts decide
thst, under al circumstances. Il embraces shoea
lis plain that shoes are not uuGar ail cTeum-
stances, excluded from its operation, and the
report in this c&ss givss no information as 70
the nature OF the establishments" the number
Of operatives thsTs employed, and sthsr cifeum-
stances upon which any distinction might b.
founded
The court desires merely to reverse the hold
ing that the tax in kind upon manufactured
goods WIS Intended to embrace only cotton
yarns; leather end sat. More this case does not
call for. ''Ai manufactures Bithia the State"
are comprehensive words strangely misussd, If
only three sFiiclss we're meant "Inciuiirg
c9ttoa yarns, leather and sslt," makes eieaf the
iuclusi0R OF shsse articles, but does not limittp
them the general words before used. Cotton
yaTRs sge Manufactured from raw material,
but are themselves enlY a material to % mana
faeured int0 cloth; leather, too requires further
manufacturing skill TO convert it into shoes and
other products IN q condition for use; sat is or
dinsFily made in this State By process which
demands very little skill ard in many other
places it exists complete by nature, or is the re-
aalt Of natural agents. There might have been
doubts whether these three articles would fall
under tbe designation of manufactures, aud
probably they were therefore in great caution
specially declared to bs iRcludsl.
The notion that "all manufactures, including
cation yarns, leather and sal" means sll mann
fsesaTes of which cotton yarns, leather and sat
is component, has 10 more support in reason,
which may be imzginsd fer The action Of the
Legislature than it has in the form Of expression
which was used. Sach & construction Eould
exclude from the manoiacsuEss meant the three
articles enumerated; this would 90 c9lponents
OF manufactures, net manufactures. Yet the
third section of the act pats it beyond e0atro-
veTsy, that tanners and makers Of salt were
amongst the manufacturers that ths act was in J
tended 20 reach Goods mentioned in the irss
soctiOs,a 'astelss mentioned in ssid first sec
ton, are words found in she third section which
it has been argued eon6ne ihe same te-tde three
articles specially mentioned in ths Arst section.
But careful examination will show that these
words were used to avoid repetition, and mean
jast the same as would have done art clss sab
jset as aforesaid 10 the tax imposed by this set.
The goods mentioned in the hrst section are 81
manufacturers, inclusive Of the three enumsrassd
articles, and exclusive Of articles ''manufse-
tured By gny person fer his or her o7Fa use, 4nd
net Tor sale Or bsrtaE"
Il Is ordered that the decision made below
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