Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-01-21

the signs are at fault, the committee
is tOlerably sure Of being OverthrOwn
on the articles.
APPROPRIATION ESTIMATES,
The statement recently made in
these dispatches that the estimates for
appropriations for the present admin
istrati0n were S49, 600, ,0U0 more for the
present fiscal year than they were for
the last fiscal year of Andrew john
sons administration, was fully con-
irmed in the House to-day by Mr.
Dawes, Chairman of the Committee
on Appropriations, who made severe
arraignment Of the Navy and other
Departments, for the eXtraVagant de-
mands fOr public expenditures made
bytheTn upon Congress. He made an
excited appeal TO the Republican party
TO stand by its promises Of reform and
retTeuchment, and TO vote down the
millions asked for public improve
ments.
TROUBLE WITH GOULD AND FISK
Gen. Garfield, chairman OF the Bank
ing and Currency Committee, Is justly
exercised over information which he
has received TO the effect that James
Fisk, jr., andJay Could ara kept con
stanIiy 9csged regarding the proceed
ings of the committee on investigating
the September gOl0 conspiracy. ltap-
pears that one j. II. Herbert, not IN
known 10 the Cincinnati whisky ring,
is here as Fisk sagent, and that be has
succeeded in getting at the news with
out difficulty, and that, acting on this
advice both Gould and Fisk have de-
cided not ts obey the summons which
has been served Oh tlem to appear as
witnesses.
THE FUNDING PRO POSITION.
Secretary Boutwell, was present at
long meeting of the Senate Finance
Committee O.day, to urge his pro-
posed plan Of funding the public debt.
The matter was fully discussed, but
no bill was agreed on. Some mem
bars favored a higher rate OF interest
than was named by the Secretary, but
he opposed this. One OF the Objec-
tions made against BOUtweil's plan
was the proposed exchange Of Dos
f0T the new bonds. The Secretary did
not explain in his annual report how
this was to be done. Just as long as
the currency was not on a specie ba-
sis, Dir. Boutwell, still advocated four
loans, to run -, 20, - and % years, OF
500, ,000, 900 each.
REMOVAL or POLITICAL LDLzABILITIBs.
The Reconstruction Committee, at
their meeting to-day, had up the cues
ton Of the pracJicaDiliIy Of passing a
general law, vestlng the power Of
Congress to remove political disablli-
ties. as imposed by the XlNth Amend
ment. in the United District Courts.
A general discussion raised Lspy le-
gal points, among which was one as
70 whether Congress had the power to
pass by 8 tWO-JhiTGs vote a general
amnesty law. This did not mSet with
favor, especially among the Southern
members Of the Committee, who Op-
pose any general amnesty at the pres
apt time. But the Chairman OF the
Committee, Gen Butler, was request
ed 70 prepare the details of bill To-
eating the Congressional power OF
pardon ia the Federal Courts, with
such limitations as will require each
applicant for amnesty TO make Obt
good case before the District Judge.
The Committee at their next meeting
will decide whether they shall report
such Q measure,
FARMERS AS DEALERS IN THEIR own
WARES.
"Complaints are made at this Office
that the Assistant Assessors are giving
too strict a construction on the law and
the ruling under which a person who
makes Il his business to sell thesprO-
duets Of his own farm from a stall or
stand, is required 70 pay special tax
as produce broker.
alt is enacted in paragraph Is Of
section 70, act of June 80, 1864, that
eUeTy pefsOa, other than one having
paid the special tax as commercial
broker, or cattle broker, or wholesale
or retail dealer, or peddler, whose Oc-
eupdtiOH it Is to buy or sell agricultural
Gf farm products, and whose annual
sales do not exceed ten thousand dol
lars, shall be regarded IS a produce
broker.
"In determining the liability Of a
farmer to the special tax Of produce
broker, il is necessary to inquire
whether it is his occupation TO buy or
sell agricultural or farm products, and
also whether he is exempted from
that tax by anv other provision of the
statute. IL is provided iD section "a
Of the act Of June 80, 1861, as amend
ed by the act of July l3, 1866, that no
special tax shall be required Of pTOdu-
GERS for selling their own products at
the place OF production, etc, and ia
paragraph 81, OF section 70, that no
man shall be required 10 pay a special
tax for peddling "the products Of his
own farm or garden"
"Ghese are the only exemptions l
End. II, S. it has been claimed, it
was not the Intention Of Congress to
tax q faFmer for selling the products
OF MS own farm ia any way Whatever,
it would seem strange why these spe-
cial limited exemptions and excep-
tiOns should have been made In his
favor. Why should he have been ex-
emDted from nOn-eXiSting taXI
However desirOUs 1 may be 10 re-
lieye farmers from tax for selling
the products Of their own farms, l
am unable to find any legal authority
10 do il, if it is their occupation to sell
them, unless they fall within one OF
the legal exemptions or exclusions
above mentioned. The ruling under
which q person who makes it his oc-
cupation to sell the products Of his own
farm from q stall OF stand IS required TO
pay s special tax as a produce broker,
should be construed tOitb the Utmost
ls6erdlity, qivifig him the benefit Of all
dOt.bts respecting his liability. 1t can
not ordinarily be said to be the occu-
patton Of q larmer TO sell his products.
II Is his occupation TO raise them.
The selling Is an f'5cidsat to the pro
ductIon. 1t Is only when be makes
such selling his regular and constant
business that he should be required 70
pay the tax.
Assessors viii, therefore, give their
assistants the necessary Instructions,
and will take special pains to cause a
liberal construction of the law in this
behalf towards producers;
fGixasdi sc, pRLAEe."