Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-12-06

they are ~FeFsuaded that ia the wisdom
Of your bodi=s 8 remedy can and will be
devised, al least TO the extent OF putting
your constituents upon as favorable Z
FOOTING, so far as Your legislation il con-
earned, a. any other Community. This
viii be admitted by oil as sim pie snd
even handed justice. Your memorial
ISIS would state hat the present law,
IS they verify believe, as now executed
0y clerks ana others, whose duty il is TO
collect taxes under il, is, ia It's operations.
as construed by them, unjust and oppres-
siYe, and destructive of the prosperity Of
the State, and will ere long, if suffered
- continue, greatly lessen it's revenue
Under b 9TH section the clerks claim
taxes OF al merchants at the rate OF one
per cent. on the amount of their pur-
eheses, according to invoice cost at the
place where purchased, thus taxing
The same goods as often as they may
change hands, until they pass into the
ownership Of the consumer, notwith-
standing the provision in the Code, CSC
ton 55S, sub section 6, that no goods
shall be taxed but d c for the State, and
aisO in e~oDtrsvention of that provision
OF the Constitution, article 2, section 80,
which says, M article manufactured Of
the produce OF the State snail be taxed
49, ~ - NAAS ~ a. AA-ILkAAOa 4EG1F
thus bringing the present law ia direct
conflict with . provision Of the COnstitu-
ion, and also imposing such burthens
upon D commercial interests Of the
State Us TO tend TO induce all persons en-
gagged in trade 70 go out OF the State for
supplies, as well as 20 exercise > powerful
Influence on all merchants south and
adjacent to us to pass Us by and go to
places north o east of US, where the
tax complained of can be avoided, thus
losing TO Us the immense and profitable
-rsde naturally tributary and belonging
70 us, and which would necessarily fall
into our lap if we were in q condition,
under our legislation, to fairly compete
with Cur more fortunate neighboring
sister cities north and east OF US. We do
not seek 20 relieve ourselves from our
full share of the public burthens of the
state, but simply ask that we may be so
dealt with as that we ss q class may help
To build up q trade for our State and
cities, that will, in cur opinion, yield q
mUca larger revenue to the State than
=he now has, rs we'll as to promote her
general prosperity and wealth, and in
hat way increase her event
To all this may be replied that tie
State is crippled and in debt, and must
have the revsnue or her credit be de-
strOyed; all of which msy be admitted.
But does it necessarily follow that there
10 no way to raise the revenue needed
but that now provided in the statute ?
We think not. We would suggest, as
one mode OF equsliZipg the taxes, that
me per eesit. be levied upon all the cap
aat used IN the buying and selling of
merchandise, OF whatever nature, in the
State; or, better, that the Government
plan Of oHe-tentb Of one per cent. on all
sales throughout the State, and that they
be required to report to the County Court
Clerk the amount of their sales monthly,
as they do nOw to the Government; or,
# that shall not be deemed best, the one
half of one per cent. be levied upon ali
purchases, as per invoice cost at the
place where purchased, provided that no
article shall De compelled to pay tax
more than once to the State. It is be-
lieved by your memorialists that any one
Of the above plans would be far more sat
isfactory to the taxpayer than the pres
emit; and that either of the two last
mentioned modes would be much more
equitable than that now in use, and that
they would yield in q reasonable time, If
not Immediately, q larger revenue by in
dUciDg capital and trade TO the State, in
stimulating manufactures, and encOnr-
aging the industrial interests to a much
greater activity, whereby her internal
sources of revenue would be greatly en-
iarged and developed. We feel that the
State desires to deal as literally with her
citizens as any State in the Union; vet
w are equally satisfied that no State has
a revenue system that 50 COM
pieteiy shuts her people out from
the trade that legitimately belongs
20 fhGun &c the Slate Of Tann.roao .ra
that what her people most need now is
the passage OF such Jaws as will put them
upon a competing equality with rival
cities and merchants of other States.
We are encouraged to make this appeal
TO your honorable body by the generous
and friendly recommendations by the
Governor in q q recent article in his pa
per upon this subject. Your memOris.-
ISIS would, therefore, most respectfully
ask that the Legislature shall, at as early
a day as practicable, in some mode, as
may seem wise and just to your Honor
able bodies, adjust these matters so as
that the mercantile interests Of cur State
shall be placed upon q fair, Just and COM
petiDg equality with other merchants OF
other States, that the commercial and
financial prosperity OF the State may not
suffer. And your memoTislists will ever
pray, etc.
James Whitw orth, r. 3. Gardner,
a. q. Adams, John W. TerTsss,
john W. Wilson, A. H, Hicks,
Thos. d. Fiteg J. T. Pendfeton,
c. +. Hiilman, JnO. P. White,
ID. A. MeClsUgheTty. c. n. Ord way,
For Nashville Merchants.
Wal. R. MOORE,
For Memphis Merchants.
W. c. CRUTCHFlELD,
For Chattanooga Ner hsnts,
COWAN, MCCLUNG & co.
For Knoxville Merchants.