Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1871-02-28

reference to the merchants taz-law, as
follows;
Article 2, section q, Of the amended
State Constitution says: "Au property
shall be taxed according to its value that
value to be ascerteined in such ann as
the Legislature shall direct, so that taxes
shall be equal and Uniform throughout
the State. No Ons species Of property
/ from which a tax may be collected shall
be taxed higher than any other species Of
property Of the same value. Bat the Leg
islaturs shall have power TO tax mer-
chants, psddlars, n privileges IN such
manner as they may, from time TO time,
| direct. The portion Of q merchants capt.
tai used in the purchase Of merchandise
sold by him to nOn-residents, and sent
beyond the State, shall not be taxed at a
rate higher than the ad ValOrem tax on
property"
on the oath Of January last, the Legis-
lature so amended the revenue laws as to
make that portion relating to merchants,
read as follows, viz
Section 2. Be it further enacted, That
in addition to the ad valOrem tax, to be
paid by merchants on their capital, they
shall be required 70 pay a license tax
! equal in amount 70 the ad ValOrem tax,
provided that in no case shall the license
tax be less than five o. dollars.
Now, it viii be clearly seen that, In the
foregoing enactment, merchants are made
to pay exactly twice as much, or one hum
bred per cent. more, taxes than other
classes of citiZsns, and that, too, in the
face of ibis clause in the Constitution
lust read. saying: Taxes shall be equal
and uniform throughout the State" and
that "nO one species Of property from
which q tax may be collected shall be
taxed higher than any other species Of
property of the same value" Now, there
fore, 10 consideration OF these unequal
and unjust determinations against the
merchants Of our State, this Chamber Ct
Commerce do now resolve hat II IS not
wise nor lust to single out any one class
Of citizens from whom to exact excessive
and unequal taxes: and that We respect
fully ask the Legislature, at its earliest
meeting. to so amend this obnoxious law
as that merchants shall be made to bssr
only a just and equal proportion Of the
States burdens.
Resolved, That believing that clause in
the act referred to, which requires mer-
chants to pay 8 'liCense tax equal in
mount to the al VaEOrem tax" to be
clearly unconstitutional and void; and
that IL is a mere arti6ce of narrow poll
ticians to cover up the real design to force
double taxes upon the merchants of Ten
nessee, we do respectfully recommend
refusal to pay the aforementioned excess
until En6V snail nave laLElE L68beQ bue
question before the legal tribunals of the
country. WIN. X MOORE.
/. NJ. HILL.
Z. B. GRESHAM.
Mr.. Moore said that the conduct of the
Legislature was so miuifestIy unjust in
its imposition of duplicated burdens upon
merchants, that he could not refrain from
again calling attention to the subject.
There was no Justice in law or fact or
morals in the enactment IS il now stands,
and he hoped hat every possible means
would be employed to defeat the unwise
and unjust action of the Legislature. The
report Of Colonel Moore was unanimously
adopted.
Mr.. ]. NJ. Hill presented a report touch
ing the opening of a highway to the At
lantic along the Gulf coast and across
Florida. It is suggested that Congress be
petitiOaed to have the route examined
and surveyed. The report was adopted.
Mr.. Moore offered a resolution, which
was adopted, rendering b use Of the
hall Of the Chamber of Commerce 10 the
Board of Cotton Brokers and Buyers for
their use, when their meetings may not
conflict with those of the Chamber Of
Commerce.
A resolution Of Mr.. P~ettigrew, provid-
ing for the transfer of the Chamber Of
Commerce to the Peabody Hotel, on the
lst OF April was adopted.