Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-07-09

| phis aroused TO action in the matter, and
to urge upon the Chamber Of Commerce
to send some representative to the Con-
vention, to be held at Bristol on
the 18th instant; he had spoken
of it to Mr.. Wicks and other
gentlemen, most Of whom are named in
the resolution, and they agreed to go to
the Convention IL requested to do SO.
He thinks with Mr.. Gates, that Mem
phis should hold herself in a position to
command all the trade which she is en-
titled to by nature but he also thinks
that committee should be appointed to
meet this Convention. By choosing
Norfolk we might lose certain portion
Of trade, but he cannot see how Memphis
ever can hope to bs great city and
commercial center, unless she puts her.
/ self in direct communication with the
great marts. On this depends your COM
| mereial prosperity, and all trades and
professions depend Immediately on the
commercial prosperity of community.
Every man is interested in it therefore.
He was happy, he said, to see the vital
| ity of the Chamber of Commerce about
to be revived. The merchants must
keep out OF their councils all
chickering's and political strifes. The fG-
ture of Memphis must be their aim; the
merchants must look to its commercial
advantages, the great schemes ROW on
foot for her advancement, the immigra-
ton movement and others-ii this is not
done combined intellect, talent, natural
advantages and all, will avail nought
But if they all come up and all pull to-
gether, we have splendid future. No
citizen should do anything inimical to
the interests of the city, of course, but in
urging this movement cannot see how
the passage of this resolution can have
any Injurious effects, and il in naming
Norfolk the gentleman thinks 1t does,
he can make an amendment, Norfolk
or any other seaport city"
Mr.. Gates rose to make the amend
ment, but Mr.. Cherry thought il the
third section Of the preamble were
struck out the resolution would be salts
factory, and made a motion to that
effect.
Mr.. J. T, StrattOn was opposed to
striking out anything. We may lose q
little trade from portion of the country
because they can send their produce to q
better market; but let US once persuade
the planters and eotton-growers that
Memphis is better market than New
Orleans, and more direct to Europe, and
we shall gain ten bales for every one we
lose.
Mr.. Pickett supported the resolution,
and therefore seconded the resolution of
Mr.. Harrington.
Mr.. Gates then accepted Mr.. Cherry's
amendment, and moved that Mr.. Far
rington's motion be amended by striking
out the third section, and the amend
ment was carried by vote Of II to 9.
The resolution as amended was then put
and carried mem. con.
Capt. Mahan offered the following pre-
amble and resolution, promising it by
saying that the gentlemen were prob
ably all aware that therei is q movement
on foot to test the legality of the tax
law as construed by the County Clerk,
John League, Esq. In view OF which
the following was prepared:
WHEREAS, The revenue act Of the
State OF Tennessee for 1878, as con-
strued by the Collector on Privileges in
the county Of Shelby, is unjustly bur-
densome to the merchants, and iDjuri-
phis; therefore
Resolved, That the Chamber of Com
merce Of Memphis will advise the mer-
lawful means, the payment of the per
centsge of tax prescribed on any article
on which the tax has once been paid to
the State, and also the collection of any
tax on imports in the hands Of the i'm
porter, or on the sales Of such imports in
the original packages by the importer.
Seconded by Mr.. Pickett, and Mr..
Mshan, before there was a vote, asked
permission to read the following COM
munication from W. Y. G. Humes, Esq,
on the subject. The letter was handed
to the Chair and read by him:
MEMPHIS, July g, 1868.
Gentlemen: 1 regret TO inform you
that l did not succeed in getting dee
cision of the Supreme Court in the case
involving the construction Of the Reve-
nue. Act passed by the last Legislature Of
Tennessee. The Attorney of the County
Court, Mr.. Woodward, very kindly con-
sented to make an agreed case, but after
the agreed case was made ready, Mr..
LOsgue, the Clerk of the County Court,
whose name it was indispensable to use,
refused to permit the agreed case to go up
in his name. l then applied to Willis G.
Reeves, Esq, Acknowledgement for this
District, and made an agreed case with
him and presented it to the Supreme
Court, but the delay caused by Mr..
Leagues refusal, threw the application
30 near to the close OF the Supreme Court
that failed to get the Court to take it
up. l have submitted the question to the
County Commissioners, and they have
kindly consented to hear it to morrow ct
10 O'Clock am. The question is one of
the utmost Importance to the commercial
prosperity of Memphis, and arises as fol-
lows:
The Revenue Act of 1858, and the
amendment thereto passed in 1855, after
declaring the percentage which each
merchant shall pay for his license, upon
the invoice cost of the goods where pur-
chased, added this clause, unless the
tar has once been paid to the State on the
same qoodsn The Revenue Act Of 1865,
after declaring in the first clause Of the
first section, that the object of its pass
age by the Legislature was simply to
amend the act of 1858 as 10 rates of tag
alton, proceeds to change the rates, and
with the rest changes the rate as to mer-
chants, but Omits to insert the clause
above quoted, tO.wit: " Unless the tax
has once been paid to the State on the
same goods.u The errors in Mr.. Leagues
construction Of this act are two, both Of
which are extremely burdensome to the
merchants and Injurious to the CONNER
cial interests Of Memphis Mr.. League
construes the act of 1867 IS repeal Of the
act OF 1866, and especially Of the saving
clause quoted above, and hence he
changes the tax ss often as the mer-
cbandise changes hands, from the
wholesale merchant, through the city or
country retail merchant to the con-
sumner. This repetition of the tax COM
pels the retail merchant of Memphis to
add two per cent. more to the price he
charges the consumer, than he other
wise would, and operates as a protection
in favor of the merchants Of cities in sd
Joining States. The second error "a az
paipable, and still more injurious. Un-
der Mr.. Leagues construction, the act
authorizes him to tax importers, Ina
porting goods or produce from foreign
countries or from other States. It has
been settled by the Supreme Court
of the United States for many
wears, that the power given to
Congress by the Federal Constitution
to regulate commerce, is exclusive, !
and no State is at liberty to r,ssa any