Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-12-06
FHE MERCHANTs' TAX.
A Powerful Plea for its MGdif-
cation.

The following memorial was agreed
upon at meeting OF the committee Sp-
pointed Icy the merchants OF the pTinci-
psi cities in the State, and was TO have
been submitted to the General Assembly
Friday:
To the Honorable MembeTso OF the Legislature
OF The safe Of tennessee:
The undersigned, your memorialists,
representatives Of the merchants and
business men OF the State, would state to
yUllr Honorable body that they feel s
deep interest in the prosperity and credit
Of their noble Commonwealth, aud
therefore propose, II no spirit of crosk-
ing or complaining, TO tender, as far as
in their power, their friendly aid in
r~emedying the financial burdens that
beset Us on every hand in 60 far as they
relate to the common prosperity of the
State.
1t is well known to all, that the eues-
ton of taxes and revenue are the most
delicate which any statesman is ever
called upon to handle. The question OF
taxation Is one about which the people
are always particularly sensitive snd
JEALOUS, and consequently, in order that
5le public taxes may be fairly and.
promptly collected upon the taxables of
the State, they must be levied in such
manner a. that the people viii feel to be
just and honorable, and that the public
goUd demands that they shall be paid as
levied. II must always be remembered,
too. that one species of business or capi-
tai cannot safely be made to bear more
than lis legitimate share of the pub
tic burtheDs without engenderiDg
IN the public mind q disposition
70 evade the tax, and that when 3 man
makes up his mind to evade bel public
taxes he will devise the means necessary
TO DO it in oil thRt Glass OF business
usually done by merchants and traders,
Tor, sad SIS it may be, We cannot shut our
eyes to the fact that the g~rOssest frauds
are charged almost daily upon the trading
community, who, from the force Of cir
eumstapces, are being educated to the
opiniou that when the taxes are, In their
view, unequal and Injurious 10 one GLASS
of business more than another, 1t Is their
duty, in seif-defense, to eyade them aud
defraud the State cut or sueh excessive
Ievies, Yeur memoFialists would further
state that all taxes imposed by the State
should be. and no doubt are, imposed
with an eve to the public bsneAt alone,
and consequently only such discrimlna-
ions and distinctions should be made as
will be promotive OF the prosperity and
wealth of the State and its citizens and,
in order 60 so adjust 3 revenue law as
that it will 10 its operations be pfomotlVe
of these ends, due regard q be had to
slI. both internal and external, surround
ings. We must, Of course, lock to the
of cur trade and commerce, and
the state of things surrounding II, and be
careful to throw nothing in the way of
the freest ~iptefcourss, aud to always keep
in 6 condition TO be able 70 sell
to those who wish to trade With Us-and
are cur natural custOmers-up0D, at
least, as good terms rs they can get from
other communities,
II our revenue System Is not based upon
idea, we must rely necessarily alone
upon the trsc1of the State as asouree of
which, W apprehend, no q
will dispute, would, in q very short time,
Impair If not totally destroy our
prosperity, and with 1t the
source of the States revenue. They
would further state, while there have
been 1T all times great difficulties 10 adj
revenue bills, in regard 10 all
sources OF taxstion, there certainly never
was 81 me when greater consideration
should be given the subject, so far as it
relates to our mercantile interest, than
noSg. for the reason that our trade rela-
tioas were broken down and largely de-
during the war, and 20 q con-
extent taken away from our
merchants by powerful rivals, In local.
ties aud communities, who, instead OF
losing, grew rich by the war, while Ten
nessee merchants grew poor, Your
msuorialiets would state that they are