Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1871-10-09
MEMORIAL.
The Petition of the Retail LaquOs Deal.
ers TO the L~egfslnture.

OCTOBER It'll, 1871.
To the Honorable, the General Assembly
Of the State of Tennessee:
Your petitioners, the retail liquor deal
erE Of Tennessee, with other citizens, re-
spectfully petition your honorable body
to reduce the tax on the sale, by retail, OF
liquors, wines, sles and beer, In cities of
over Ave thousand inhabitants.
Petitioners respectfully represent that
the spresent rates of taxation imposed
upon said business is ruinous and oppress-
i've.
That citizens engaged in said trahc are
generally l~aw-abIding citizens. They
hsve always contributed 8 large share OF
the public revenue; probably a much
larger share, in proportion to their means,
number and amount of capital employed,
than any other business interest in the
Stste.
That II 1t il the object of the State to
| obtain the largest revenue from this
| source, the same will be far better secured
by a diminution of the present exorbi-
tsnt and excessive amounts levied.
That the present rate of taxation, fixed
by the State, by counties of over i've
Thousand population, in the State Sre 50
burdensome and oppressive that they
amount to 3 prohibition against the poor
man engaging therein, and will operate,
unless modiied or repealed, to create In
such cities, ~monopolies In the business.
That, were the tax reduced to a nominal
CT reasonable amount, large numbers OF
citizsns would take out licenses, who are
now deferred from so doing by the high
rate OF taxation, and thus ths revenue Of
the State will be increased by the redue-
ton.
That our citizens engaged in such bust
ness are willing and cheerful Taxpayers,
to any reasonable extent, and have no de-
- hi TT ~ Ehn ~nhNan
burden, but the present unequal and OPP
pressive rates, they feel to be an unjust
discrimination against & business no'I
everywhere recognized as lawful.
It will, If extorted from them, depri g
large numbers of such dealers of -le
means OF gaining 8 livelihood for suen-
selves and their families; utterly destroy
the value of the capital invested In their
business; n thus, while serious injury
will be inflicted upon them, the State, the
counties and municipalities will really
lose a large portion OF their revenues.
Petitioners urge as q strong considers
ton in behalf OF such dealers, the fact
that when the present law was passed,
State, and county, q city warrants, ano
Tennessee money, in which their taxes
are paySble, was greatly deprecated, and
the burden of this tax was consequently
not then so severely felt; bat sucn paper
issues have since 30 tar advanced in value
that the payment of the tax is now ex-
acted in cash, or a currency almost Its
equivalent, and the onerous burden OF
their taxes in consequence greatly in
creased.
Petitioners also suggest that a reduc,
ton of the rate of taxation would secure
to the State greater certainty in the col
lection of Its Just dues. That the present
exhorbitsnt tax leads to sn extensive
evasion Of the payment OF any tax What"
ever, by an innumersble class. Every
small grocery keeper, unable to pay this
enormous tax, resorts to every means to
escape 1t, and will incur the risk of the
penalty rather Than submit to 1t, In the
larger cities they are universally carrying
on the trefnc, without license or the pay
ment of any tax thereon. There is nc
means of preventing this violation OF the
law, while If the tax was fixed at rea'
sonable amount they would prefer the
psyment OF the amount to mourning the
risk OF the penslty for q violation of the
law.
We would respectfully suggest that the
true policy of the State Is, first to make
the tax reasonable. and then to TX ex.
treme penalties for the violation OF the
law.
Your petitioners would further respect
fully suggest, that there is no real sub
stantial reason in, or foundation for, the
} discrimination made as between cities OF
over Eve thousand population and thost
Of less. If the privilege to sell in a large
city be more valuable, there are so many
more to exercise it, that the State Is fully
compensated for the superior value Of the
: privilege in the larger cities, and compe'
tition reduces its value to the license 70
basis common to all localities
Petitioners respectfully submit that
while the taxation of privileges is vested
/ in the discretion of the Legislature. snC
your honorable body may impose any
amount Of tax upon any particular priv
lege, that IS to tina privilege the tax mus
be uniform, and there cannot, under oul
constitution, be a discrimination in thi
|, amount of tax imposed, as between per
l sons exercising the same privilege; anC
that the provision of the act of 1871, max
! ing such discrimination in the rate Of tax
alton upon such dealers in cities Of owe
Eve thousand inhabitants and those of
: less population, is in violation of he Con
' stitution of Tennessee.
However This may be, we hUmoiy ssh
your honorable body to look to the jus
tice and equity of our memorial, and prsy
. that the act of -, 1871, may be re
pealed, and the then existing rate of taxa
, ton upon such dealers be restored; snC
: your petitioners will ever pray, etc.
= We have the honor to be your mos
obedient servants.