Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-02-18
TAXATION.
Memphis Merchants Protest Against the
Action Of the Constitutional Convention.

To the Honorable Members Of the Cohst-
httiOndl Convention:
GENTIUgrEN-The merchants of West
Tennesses desire respectfully, yet earnest
w. to protest against the late action of
1onr honorable body, which retains in the
Gonstitution the clause permitting the
Legislature 10 tax the mercantile inter-
ests OF tile State without limit, and we
beg you as honest, patriotic and sensible
citizens, having the good of this Common
wealth al heart, to reconsider your late
action, and to insert in tho new Constitu-
ton such provisions as will place mer-
chandising on an equality with all other
honorable and useful avocations with re-
gard to taxation. We ask you TO remeni-
Der that we are speaking now, not Tor our
own individual interests alone, but for
the good OF the whole State n all It's
citizens, and for all their interests. We are
confident that the late agitation upon the
subject of merchants taxes must have
convinced every candid mind of the jus
tice and correctness of cur claim, that the
commercial interests of the State should
receive encouragement and be fostered ra-
Their than be the subject of discrimination.
No matter what the financial eXigencies
of the state may be at any time, 1t will
always be the true interest of the whole
State 10 impose the burdens of taxation
alike upon all honorable avocations,
and to tax the capital of the merchant
lust as the capital Ofthe farmer, the plant
er or the manufacturer is taxed. We con-
6dently appeal to the suggestions, argu-
ments and examples exhibited IN our late
memorial TO the present Legislature, to
prove the business, correctness and beneii-
oepce OF his principle of equal and ami
form tdEItiOR, not in name alone but III
tact.
The experience of the past thirty-fve
wears shows not only that discrimination
against the merchants in this matter OF
taxation results disastrously TO all the
material interests of the State, but II
hOwsa lso very plainly how unwise and
unstatesmanlike it is TO intrust TO each
and every Legislature the power and dis
erection of determining how and when
such discrimination shall be exercised.
What the State of Tennessee would have
been to-day if the Constitution OF 1884
had contained such provisions as we
now appeal to you to incorporate into
the Constitution Of 1870, may be seen by
a glance at Ohio, Kentucky, Missouri,
Illinois, and other States within whose
borders all agricultural, manufacturing,
educational and other material inter-
ests flourish, because Is also
treated with equal Partially, and no
discrimination against merchants IS tole-
rated. 1t is no answer to our appeal 10
saw that the action of the present General
Assembly evinces that the mercantile in
terests are safe in the hands of the Legis-
lature. That action is indeed satisfactory;
but, Judging of the future by the past,
there is no certain protection with res
pect to this matter OF taxation. unless II
Is guaranteed to us by the Constitution.
To-day is the time far determining,
in the calm, COO and dispassiOnaJe
councils of the Constitutional Con-
veution. what shall be the course
and the action of the State during
the next half century as to her mer-
camille interests; and by the action Of
vour honorable body to-day may be de-
Termined the destiny of Tennessee as a
commercial community. We appeal TO
YOU to reconsider your action, and place
the limitations we rave mentioned around
the legislative power over the subject of
taxation, confident that a sober second
Thought will convince you that the great
State of Tennessee can no longer afford,
in Justice To herself and the interests OF
ali her citizens, 10 tolerate the appear
ance or even the possibility OF unjust dls-
elimination against her merchants. And
your memorialists, as in duty bound, viii
ever pray.
MEMPHIS, February Il, 1870
Wm. X. Moore & Co., A. Wright, Far
rington IL Howell, T. A. NelsOn-& Co. r..
c. Brinkley, E. NJ. Apperson q Co.; STRAIT
ton, Cove IL Co; Walker Bros. & Co., j.
III. INEh EuSEllb Il DAbEsF ALaAAAAE ~ "a
It's, Sproule Il McCOwn, G. G. Ward K
Bro, Forster, Kealhofer q Co.; Goodbar
Gilliland, Southwark d Thayer, Guy,
Mcclellan IL Co.: B. LOwenstein IL Bros,
G.. w, Jones a. Co., A. Seessel d Son,
Owen, AIcNutt & Co; Joseph Coll,
Ben. X. Plllen; Merriman, Byrd IL Co.;
C-owuerthwait, Chapman & Co; Cleaves,
S~mithwiclI & Hatcher; ii. Wade q Co.;
Mansfield q Higbee; e. Mayer; Schwoob
& Co.; Lloyd, Clarke d Co.; Charles \.
Erich; Jovner, Lemmon L Gale; Terry&
Mitchell: Newton Ford & Co.; George j.
Henry:J. Wexford; W. F.Taylor, G. Il.
Saml0ck; J.. b. Robinson; Price 4 Terry;
Petit & simpson; Treadwell Bros; Stew
art Bros. g. Fizer; Meacham * T~readwell;
Fargason q Clay; J. W. Trabue, Orgill
Bros. & &C.; A. S. McNesr, j. II. Nigus,
Cav i Martin; Edmond Todd 4 Co.; lay
Tor Rutllud; Clarke, Ely d Co.; Hill,
Foutaine IL Co; Napoleon Hill, w. o..
Earvev, f.. E. Clarke, n. Ely, Jobe, Hun
& Co: r. Il. Taylor & Co., +. w. Irvine d
Co. Brooks, Nicely z Co.; James C.. Nicely,
s. II. Brooks, II. NJ. Nicely, John Mitchell,
II. Fitzgerald & Co.. Allison Bros, Geo.
W. Crockett. Tosf, Phillips 4 Coz s. W.
wilkins. J.. W. Cobb s Co., SchOOlheid q
Hanauer, Harris, Cochrane & Co; Men
ken Brothers, Henry G.. Smith, Friedman
Bros, Rice, Silk d Co; J.. d. Williams.
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