Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1868-12-04
THE MERCHANTS TAX.
Knoxville, Memphis, Chatta-
no0ga and Nashville.

Co operation of the Business Men of
Knoxville, Memphis, Chatta-
noOga and Nashville.
They MemOrialize the LeeLseeture, and
state Their Grievances.
We published several days ago the pro-
ceedings of meeting of our merchant,
With view Of cooperating with the mer-
chants of other portions Of the State in ap-
pealing to the Legislature for the repeal of
the tax on merchandise. The committees
representing the merchants of Knoxville,
Memphis, Chattsnoogs and Nashville have
taken the matter into consideration, and
propose the following memorial:
To THE HONORABLE MEMBERS OF THE
LEGISLATURE OF THE STATE OF TENNEs-
SEE: The undersigned, your memorialists,
representativ of the merchants and BUSH
ness men of the State, would state TO your
honorable body that they feel a deep inter-
est in the prosperity and credit of their
noble Common wealth, and therefore pre-
pose, in no spirit Of croaking or complain
10, to tender, as far as in their power, their
friendly aid In remedying the financial
burdens that beset Us on every hand in so
far as they relate to the common prosperity
of the State. r..- a. 4
1t is well known TO all, that the question
of taxes and revenue are the most delicate
which any statesman is ever called upon 10
handle. The question of taxation ia one
about which the people are always partic-
ularly sensitive and jealous, and c0use-
quenIly, in order that the public taxes may
be fairly and promptly collected upon the
taxables of the Sale, they must be levied
in such manner "a that the people will feel
10 be lust and honorable, and that the
public good demands that they shall be
paid as levied, Ii must always be remem-
bered, too, that one species Of business or
capital cannot safely be made TO bear more
than its legitimate share Of the public
burthens without engendering in the pub
lie mind disposition to evade the tax and
that when a man makes up his mind to
evade the public taxes he will devise the
| means necessary to do IL in all that class OF
busines5 usually done by merchants and
traders, for, sad as 1t may be, We can not
| shut our eyes 10 the fact that the grossest
frauds are charged almost daily upon the
trading community, who, from the force
of circumstances, are being educated to the
opinion that when the taxes are, in their
view, unequal and injurious to one class OF
| business more than another, II Is their
| duty. in seli-defence, to evade them aud
| defraud the State out OF such excessive
| Ieyies. Yonr memorialists would further
state that ali taxes imposed by the State
| should be, and no doubt are, imposed with
an eve 10 the public benefit alone, and con
seuuentIy only such determinations and
| distinctiOns should be made as will be pro-
motive of the prosperity and wealth Of
| the State and its citizens; and, IN order to
/ 20 adjust a revenue law as that II will IN
| ia operations be promOtiye OF these ends /,
| doe regard must be had 20 all, both intern
al and external, surroundings. We must,
| of course, look to the source OF our trade
and commerce, and Re careful TO throw
| nothing in the way Ut the ireest inter
course. and to always keep ourselves 10 q
| condition to be able to sell TO those who
wish to trade with us-and who are our
natural CustomeT5-up0n at least az good
terms as they can get from other eommu-
mites.
| If our revenue system is not bAsed upon
| This idea. we must rely necessarily alone
uoon the trade Of the State as source OF
revenue, which, we appreheDd, no one will
| Dispute, would, IN a very snort time
greatly impair if not totally destroy our
4 commercial prosperity, and with It The
chief source of the States revenue. They
would further state, while there have been
al all times great difficulties in adjusting
revenue bills, in regard to all sources OF
taxation, there certainly never was time
when greater consideration should be
given the subject, so far as it relates to
our mercantile interest, than now, for the
reason that our trade relations were broken
down and largely destroyed during the
war and 10 considerable extent taken
away from our merchants by powerful
rivals. in localities and communities, who,
;nsiesd of losing. grew rich by the war,
while Tennessee merchants grew poor.
Your memorialists would stale that they
ora we'll aware that it is much essier to
fnd fault than to point out remedies; yet
| they are persuaded that IN the wisdom Oh
| voIr hodies a remedy can and will be de-
yised. at least to the exent OF puttIng your
constituents upon as favorable iooilng,
SO far az your legislation Is concerned, ss
any other community. This viii De sd-
| mitted by all az simple and even handed
| iustice, Your memorialIsts would state
| that the present law, az they verify believe,
"a now executed by clerks and others,
| whose duty it il to collect taxes under II,
| ia in its operations, IS construed by them,
unjust and oppressive, and destructive Of
the prosperity of the Stale, and will ere
long. if suffered to continue, greatly lessen
;ta revenue. Under the 9th section the
clerks claim taxes Of all merchants at the
rata of one per cent. on the amount OF theII
purchases, according TO invoice cost at the
mace where purch lsed. thus taxing the
same goods as often as they may chang
hands. uatiI thrp pass into the Ownership
, | of the consumer, Notwithstanding the pro
, vision in The Code, section 558, subsection
that no goods shall be taxed but Onct
, for the State, and also in CONFIRMATION o
| NJ that urovision Of the constitution, aEtI
Gle 3 section 80, which says, mo arici
: | manufactured Of the produce Of the Stat
/ | abaII be taxed otherwise than TO pay in
' | snection feesj' thus bringing the preseu
e | Law in direct conflict with provision {
e the constitution, and also imposing
i sncb buTthens upon the commercia
I Interests of the State as to tend
! induce all persons engaged IN trad
n 10 90 out OF the State for supplies 5
g well az to exercise powerful Influence c
y all merchants south and adjacent 10 Us
If pass us By and 60 to places north and ca
e of M. where the tax complained OF can
t avoided. thus losing TO us the immens
{ and profitable trade naturally tributar
n and belonging to us, and which woul
e necessarily fall into our tap If We were
o a condition, under our Legislation, to fAirl
Y eompete with our more fortunate nelgl
Y horin0 sister cities north and east of u
i We do not seek TO relieve ourselves irol
se our 4. II share Of the public burthens of Il
,e | State bu, simply ask that We may be
" dealt with as that we as class may he
s. to build up trade for our State and elite
n that will, in our opinion, yield a mu'
y larger revenue to the State than she no
Sc has, as we'll as 10 promote her gener
prosperity and wealth, and that may |
es crease her revenues.
J. To all of this may be replied that &
lie State is crippled and in debt, and mt
L have the revenue or her credit will be
n, stroyed; all of which may be admitte
st But does il necessarily follow that there
ts. no way TO raise the revenue needed b
IS that now provided in the statute2
iis think not. We would suggest, AZ one mo
Sc of equalizing the taxes, that one per Gel
Ter be levied upon all the capital used in I
1t buying and selling of merchandise,
ch whatever nature, in the State; or, belt
m that the government plan of oue-tenIh
o? one per cent. on all sales throughout
lst State, and that they be required to report
cd the County Court Clerk the amount
lp- their sales monthly, as they do now
&C. the government; or, if that shall not