Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-07-13
THE TAX ON SALES OF MERCHAN-
DIE

SHELBY County Club, for cooperation ana con-
certed action.
THE TAX ON SALES OF MERCHAN-
DIE.
A question has for some time been ag-
itated here, and is now under judicial
consideration, OF very grave importance,
not only or even chiefly, as it might at
first appear, to our merchants, but also
and far more to those who consume
what merchants and dealers sell,
We speak Of the tax attempted to be
levied on all sales Of merchandise.
The General Revenue Act of 1855,
which preseribes the rate Of taxation on
property and privileges, desdgnates the
property and privileges declared taxa
bic; and prescribes the mode Of collec-
ton. Among these privileges is that OF
fhe business Of merchant, the provision
IN regard to which, reads thus: 1.-THE
following shall be the rate OF taxation
On sales OF merchandise, by
merchants, half 8 cent on the dollar, on
the invoice cost at the place where pur-
chased, unless the tar upon the same has
once before been paid to the State, IN which
event no additional tar shall 5e paid.
No business which is lawful, and
which the people OF the State have 3
common right, without distinction Of
persons, to engage in and carry on, can
be made a privilege, by being forbidden
unless the party desiring 70 embark in it
will pay a certain tax or obtain license.
Ifthat could be done, there is no kind Of
trade, business, employment or manual
labor, even 20 the making OF hats and
shoes, and working s-field that may not
by legislative leger-de- main be trsnsmu-
ted into 8 privilege. No such common
and Iswfal trade, occupation or business
is, or can be made, a privilege. That
word has 3 definite and fixed meaning
il the English Law, snd according to 8
rule thst has no exception, must be taken
70 be used IN the Constitution Of Tonnes
see in the same weiI-knoEn sense which
il had in England. 1t means a right
granted to particular person to do
something, to the exclusion OF others,
which al men have not a common
right to do; as, for example, to kesp s
ferry and receive toll at q given place.
The Legislature Of Arkansas once at.
tempted to make the keeping a
billiard table and the keeping a stall
lion privileges, and TO tax them
as such. But the Supreme Court Of that
STATE decided that privileges could not
be thus created, sad annuiled the law.
Aud the same Court held also that, even
II the Legislature could prohibit an act
as unlawful, they could not declare it to
be 80 unless the party would pay GER
tain sum for 3 license to authorize him
70 do It.
With as much right could Lsgisla-
ture declare the business of merchant or
shoemsker q franchise, and tax it as
such, or undertake to make o-dealing
privilege. The Legislature cannot for
bid the exercise Of the common trades
by the people. Such q power would be
contrary 70 the first principles on which
free government is founded, and be hes
tile 70 the very purposes for which the
Constitution declares itself to have been
made. Toe chief purpose Of civil gov
eminent Is to enable the citizens pescea-
bly, 70 carry on any lawful trade or BUSH
ness, by which to msintain themselves
and those dependent on them.
1t IL too clear for argument, that tax
OF so much per centum on sales of mer-
chandlze, Is not tax on 8 privilege;
and therefore, as such, such tax is IN
constitutional and void.
An act WIS passed ia 1856, to amend
the revenue laws, which repeated in so
many words the provision which we
have quoted from the act of 1858.
On the 18th Of March, 1865, an act
passed amending the Revenue laws. The
first clause Of the first section declares
that the act Of 1855 shall be and the
same is hereby amended so that The JoE-
Touring RATE Of TAXATION shall be levied
and collected Il then declares an ~
creased rate Of taxation on property and
privileges, and fixes the tax on mer-
chants for licenses at one per cent on the
dollar on the invoice cost st the place
where purchased, Of all goods, ard COLI
cludes by requiring a semi-annnal state
nent Of his purchases, by every mer-
chant, to be made to the County Clerk.
The clerk Of the County Court con-
strues this law as repeating the clause in (
the law Of 1865, by which goods on
which the tax hsd once been paid to the
State could not be again taxed. He il
AZ clearly In error IS it is possible for /
man 10 be. II Is not necessary even to
RELY on the principle, established as law
for three hundred years in England and
America, that repeats by implication
are not to be favored for there is no
ground in this case for implying such a
repeal. It cannot be implied from the
TACT that the act Of 1868 does not repeat
and re-ensct the provision In question Of
the acts OF 1858 and 1865.
The act Of 1868 distinctly declares
as purpese to be to amend the former
=. "a as to increase The former rate Of
,otion. This oppression Of its single
-r,ose excludes, according TO another
neral principle, the conclusion that it
- tptendsd to amend the former act
e. apy other particular 1adesd, in Law,