Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-01

statutory enactments by mere implica'
ton. These principles Of constructor
are TO be found in the elementary works
and have been recognized repeatedly o'
the Supreme Court of the United States
Let us then apply them to the case u
hand. The first clause of the act o
| 1868 declares its only purpose and osJec
10 be to amend the act Of 1860 as 10 'h'
rate o)farafion In oil its sections an'
clauses, aud length and breadth, It sim
ply increases the rate, and makes ne
other amendment or change whatsoever
| Il does not repeal the clause forbiddini
double taxation, and that clause may b'
incorporated into the act Of 1868 in per
feet harmony with that act, and with the
constitutional provisions, of yet higher
import, which require equality and uni
formity in taxation.
We regret this doubtless honest misin'
terpretation Of Mr.. League as having
cost no little annoyance, Inconvenience
and injury. It has necessarily driven
both merchants and trade from the city
Few business men can prosper under the
heavy taxation of this city. And If the
suadrupling process is continued none
can. To make profits they must raise
their prices. Aud if lot OF bacon
shipped here pays one dollar on the hun
bred ON arrival, another dollar on sale 10
the retail merchant, and another still on
sale by the retail merchant to the con.
sumner, it costs the consumer one hundred
and three dollars, besides as large per
centage on the three dollars, as profit to
the different merchants, as on the hun
dred, which was the first cost In this way
you discriminate against the business
of Memphis, and drive trade to
other cities, by premium for going there
Of two or more per cent This is indeed
unfortunate, and we know not how
much business it has driven away already.
Men are now going by our doors daily to
Louisville, and. other cities, where the
constitutional provision is regarded
which prohibits States from taxing i'm
ports, because here it is not regarded
and thus they at least save the difference.
What with Nicolson pavement taxes,
duplication of taxes, sidewalk and nui-
sance duties and penalties, police,
schools, jails, city, county, State. United
States, and external and internal revenues
to be provided for, with County Commits
sioners, Boards, corporations, Legisla'
lures, militia, school-fund stsalages and
State and county officers swarming and
souandering, we are in bad way, and we
fear getting no better fast. These causes
should be inquired into and remedied,
At least so far as is practicable. Until
they and their like are removed, our city
will 90 down hill. Remove them all,
and we shall prosper again, and the
value of property will be doubled. Other
cities are prospecting, Notwithstanding
the depressed and miserable times. And
we shall do so when Seymour and Blair
are at the helm, and we get rid of the
devil and his imps now reigning in Ten
nessee. But there are some small mat
tiers which we might as we'll attend to
justlnow, by way Of economy. And the
two per cent extra tax, illegally i'm
posed, we are glad to see is in way to
be disposed OF. 1t would not have been
borne so long, if it was not regarded as
a sin not becoming loilty to object to
beipr feeced to any uncomfortable ex'
tent, from fifty per cent. tax to abate
the nuisance Of having streets before
our doors, down to copper for a box OF
matches. every little helps" as was
said on a former grave occasion, and
now we may congratulate our merchants
and people on a relief of considerable
Importance, of which we feel assured on
so plain question of law. The thanks
of the public are due to Messrs. Tool d
Co. and their attorneys fer making the
issue in the public interest Resistance
to illegal and tyrannical exactions is
patriotic duty. And it is high time that
this milestone was taken off the neck of
our city.