Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1871-10-27
~ TAXATION.
As AppIied 10 nerehan Is.

hN Vhiy To- AHht fNCi1 nNWa
paper in the State does not daily teen
with arguments upon the same subject
until our legislators are forced by
healthy public opinion TO tax all classe
Justly and equitably. What CONSTITUTES
the wealth Of a community The talent
energy, muscle, enterprise, ingenuity
and property OF its population. Should
all these be subject to direct taxi The
wisest experiences OF the past teach nj
that they should not, but that chiefly the
property of the Commonwealth should
bear the burdens Of government. Wha
is property 1t is the thing owned
that to which person has legal title
whether in his possession or not. Whal
kinds of property do the people of Ten
nessee own? Some own lands and
houses; some own money; some own
stocks Of merchandise; some own one
class Of property and some another
Now, ] do not believe there is a single
member of the Legislature now in session
at Nashville who would be bold enough
to assert in his seat in that body either
their right or their power to select any
one Of these classes AID compel them to
pay an unequal share of the State taxes;
and yet this is exactly what the law ia
now practically compelling the mer-
chants Of Tennessee to do. Why
does it single out this class of our popu-
latiOn2 Simply because it is minority
in the Commonwealth, and unable to
assert its rights by ballot. Is this the
way for lawmakers, protesting an en-
lightened craftsmanship, to deal with
constituents whom they recognize as in
all things worthy their support? Would
they be satisfied to have the reversal of
this rule applied to them, in case the ac-
cident Of circumstances should change
their relative positions2 These are per-
tipent inquiries, which we seriously put
to their enlightened consciences. Sup
pose that the Legislature should enact
law that newspaper owners must pay
twice as much taxes as other people,
would not their editors very soon hurl
the authors of such an infamy from the
seats of power which such an act would
degrade2 Suppose the Legislature
(having majority Of merchants as mem
bers) should say to the farmers of Ten
nessee that, being "a thriftless
and useless class of citizens, you
snali pay uoupie tne amount oI
uAes whlcn we acIiVe, ehterprlsing
anu progressive merchants pay would
not ele lair anu enlightened sense OF tne
community justly condemn sueh action
ent applied to the merchants of Tennes-
see by existing laws. No. Mr. Editor,
thls outrage must De remealed IL com,
merce IN tennessee is 70 puiid up her
cltles ana keep her ,,populatlon prosper
Gus ana happy' we cannot nope 10
nave cites without newspapers we can
not nope 10 nave newspapers without
merchants we cannot nope 10 nave
merchants without commerce. we can
not nope 10 nave commerce without Gus
toners we cahhot nope 10 nave Gus
toners without ofering them as low
prices as other cities we cannot offer
as low prices as other cues without we
ourselves can OBTAIN them as cheaplyi
we cannot OBTAIN them as cheaply II the
otate makes us add twlce as much taxa
tlon upon thelr price as upon other
property; ana so you see the conclu-
SION forces itseli upon all that we must
nave reform IN the merchants tax.
ana we wonder TOO, why even the
plalnest ana Diuntest lhtellect cannot
see at glance the WISDOM OF TINS pol-
ICY. why are the lands near memphis,
Nashville hnoXViile' Chattanooga, Jack
son ClarksNile, etc.' etc'' worth ,Gly TO
one thousdnd dottarS per acreT IL Is
not because these lands are richer than
all other lands ID tennessee, but because
OF their proximity to these cities and
towns. why does the proximity OF these
cities ana towns make these lands valu-
ablef simply IN proportion as com
meree Is more or less successful IN each
OF them. these simple facts then, 1t
would seem ought 70 induce farmers
70 encourage IN every pos
slble manner the building up as rapidly
as possible the cities OF the State, instead
or as now, dong all they can to tax
their commerce OUT OF existence 10
tne farmers know mat by existing laws
tne merchants OF tennessee pay jour
tinles as high rates OF taxation as they
40 Let me snow tnem now IL 49, Inc
law now requires from taxpayers the
payment OF oO cents on the one hun
dred doilars TO the state. tmnk the
iactS wllI snow that very lew farmers
would sell their property Tor the amount
AZ whlch u IS assessed: Now what about
the merchant lie IS also required to
pay oV cents on the hundred dollars
to the state, but he is an ADDITION re,
CURED 10 pay, OO cents on the hundred
dollars lor the privilege oi dong
business IN tennessee. AND this Is not
me worst OF 1t. Whlle the present law
allows the Assessor Of lands IN the eonn-
.ry to put them IN often at less
'han nay he'r ralae, II requires
me merchant 10 pay. not Simply |
On the amount OF all his capital, but |
upon the largest stoee o. goods on hand
my day m me yedr-thus making him
pay actually at least four times as much
1, IS other classes Let me illustrate, VIZ;
The farmer pays to the State upon his
and assessed at SlO,oVO sometimes
worth actually twice that amountl
~ cents ON the hunndred-say 60
iollars- Inc merchant has SiO,0O0. IN
ASH; lie goes INTO business, investing
III his cash and all his credit--gay