Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-12-07
FLANNELS.
FLANNELS.
FLANNELS.
FLANNELS.

able footing, so far as your legislation
is concerned, as any other community. |
This will be admitted by all as simple !
and even handed justice. Your memo
rialists would state that the present law,
as they verify believe, as now executed |
BY clerks and others, whose duty it is to |
collect taxes under it, is, in its opera.
tions, as construed by them, unjust and |
oppressive, and destructive of the pros
perity of the State, and will ere long, if
suffered to continue, greatly lessen its
revenue. Under the 9th section the
clerks claim taxes of all merchants at
the rate OF one per cent. on the amount
of their purchases, 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,
Notwithstanding the provision in the
Code, section $50, subsection 6, that
no goods shall bc taxed but once for the
State, and also in eontravention OF that
provision of the Constitution, article z,
section 80, which says: "No article
manufactured Of the produce Of the State
shall be taxed otherwise than to pay in
spection fees;" thus bringing the present
law in direct conflict with provision OF
the Constitution, and also imposing such
burdens upon the commercial interests
of the State as to tend to induce ell per-
sons engaged in trade to 60 out OF the
State for supplies, as well as to exercise
a powerful influence on all merchants
south and adjacent to US to pass as
by and go to places north and east
Of us, where the tax complained OF
can be avoided, thus losing to us the i'm
mense and profitable trade naturally
tributary and belonging to US, and which
would necessarily fall into our lap if we
were in q condition, under our leglsla-
ton, to fairly compete with our more for
tunate neighboring sister cities north
and east of us. We do not seek to relieve
ourselves from our full share OF the pub
lie burdens of the State, but simply ask
that we may be so dealt with as that we,
as class, may help to build up trade
for our State and cities that will, in our
opinion, yield much larger revenue to
the State than she now has, as well as to
promote her general prosperity and
wealth, and in that way increase her
revenues.
To all of this may be replied that the
State is crippled and in debt, and must
have the revenue or her credit be de-
stroyed; all of which may be admitted.
But dees it necessarily follow that there
is no way to raise the revenue needed
but that now provided in the statute 7
| We think not We would suggest, as
one mode of equalizing the taxes, that
one per cent. be levied upon all the capt
tai used in the buying and selling of
merchandise, of whatever nature, In the
State; or, better that the Government
plan of one tenth 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,
If that shall not be deemed best,
that one half of one per cent. be
levied upon all purchases, as per invoice
cost at the place where purchased, pro-
vided that no article shall be compelled
to pay tax more than once to the State.
1t is believed by your memorialista that
any one of the above plans would be far
more satisfactory to the taxpayer than
| the present; 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 o reasonable
time, if not Immediately, a larger reve-
nue. by inducing capital and trade to the
State, in stimulating manufactures, and
encouraging the industrial interests to
much greater activity, whereby her in
ternal sources of revenue would be
greatly enlarged and developed. We
feel that the State desires to deal as lib
orally with her citizens as any State In
the Union; yet we are equally satished
that no State has q revenue system that
so completely shuts her people out frem
the trade that legitimately belongs to
them as the State of Tennessee, and that
what her people most need now is the
passage of such laws as will put them
upon q 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 a recent article in his paper
upon this subject. Your memorialists
would, therefore, most respectfully ask
that the Legislature shall, at as early O
day as practicable, in some mode, as
may seem wise and just to your honora-
able bodies, adjust these matters so as
that the mercantile interests of our State
shall be placed spon fair, just and com
peting equality with other merchants of
other States, that the commercial and
financial prosperity of the State may not
suffer. Aud your memorialists will ever
pray, etc.
Jas WHrTwoRrH, R.H. GARDxER,
A. ". ADANs. JSo. w. IERRAss'
JSo. w. WILSON, A. II. Hicks.
THOs. d. FITE, J. T. PENnLEToS,
c. Is. HiLLNAx, JoEy r. WHITE.
M. A. A.McCLaUoHERrY, @. n. 0RpwAr,
For Nashville Merchants.
WV. r. MonRE.
For Memphis Merchants.
W. g. CRCTcHFfFLD.
For Chaftanoora Merchants.
CovaN. McCLuNe Co.
For Knoxvills Merchants
The PollArd-Grant Affair.
Cor. Courier -Journal.l
RfcHEoxD. Va, November .e ls6s-.
The unfortunate Pollard-Grant atair Is
a striking instance Of the unhealthy state
of public morals. Grant feeling himself
aud the honor Of his family tarnished BY
an article in a paper, determines upOs,
and. carries oat a cool, deliberate plan Of
killing the offender. he asks no expla-
nation, demands no reiraction and does
not give an opportunity for sn apology.