Whig and tribune. [volume] (Jackson, Tenn.) 1870-1877, 1871-11-18
To the Editor Of the Ledger:
TAXATION.
A. Applied 20 Merchants.

a y RRtAG0 20 MGECANhhas
Your editorial OF YESTERDAY uia0n
the subject of taxation is so able and
pertinent, that beg in behalf of the
merchants of Tennessee 10 thank
you for it. The only wonder is, that
every newspaper in the State docs
not daily TEEN with arguments upon
the same subject, until our legisla-
tors are forced by a healthy public
opinion TO tax ali classes justly and
equitably. What constitutes the
wealth of a community? The talent,
energy, muscle, enterprise, iHgenui-
ty, and property of its-POpulation.
Should all these be subject to di-
rect tax The Wisest experiences
of the past teach US that they should
not, but that chiefly the property OF
the Commonwealth should bear the
burdens of government. What is
property? 1t is the thing owned;
that to which a person has a legal
title, whether in his possession or
not. What kinds of property do the
people of Tennessee own? Some
own lands and houses: some own
money; some own stocks of mer-
property ana some another. Now,
| do not believe there Is single
member of the Legislature now in
session at Nashville who would be
bold enough TO assert iH his seat in
that body either their right or their
power 10 select amy one of these
classes and compel them TO pay an
unequal share of the State taxes and
yet this is exactly what the law is
now practically compelling the mer-
chants of Tennessee 10 do. Why
does il single out this class of our
population ? Simply because il is a
minority in the Commonwealth, and
unable to assert its rights by ballot.
Is this the way for Lawmakers, pro-
Tossing an enlightened statesman
ship, to deal with constituents
whom they recognize as i'm all things
worthy theirsupport? Would they
be satisfied TO have the reversal of
this rule applied to them, in case the
accident of circumstances shonld
change their relative positions
These are pertinent inquiries, which
we seriously put 10 their enlighten-
ed cOnsciences. Suppose that the
Legislature should enact a law that
newspaper owners must pay twice
as much taxes as Othe people, would
not their editors very soon hurl the
authors of such an infamy from the
seats of power which such am act
would degrade? Suppose the Leg
islature (having majority of mer-
chants as members) should say TO the
farmers of Tennessee that, being "a
thriftless and useless class of citi-
zens, yOu shall pay double the a
mount of taxes which we, active,
enterprising and progressive mer-
chants pay" would not the fair and
enlightened sense of the cOmmuni-
ty justly condemn such action Aud
yet this is exactly the rule at present
applied to the merchants of Tennes-
see by existing laws. No, MIR. Edi-
tor, this outrage must be remedied
if commerce in Tennessee is to build
up her cities and Keep her pOpula-
tion prosperous and happy. We can
not hope TO have cities without
newspapers we cannot hope 10
have newspapers without merchants
we cannot hope to have merchants
without commerce; we cannot hope
to have commerce with customers
without offering them as low prices
as other cities without we ourselves
can obtain them as cheaply; we can-
not obtain them as cheaply if the
State makes us add twice as much
taxation upon their price as upon
other property: And so YOU see
the conclusion forces itself upon all
thatGwe must have reform in the
merchants tax. And we wonder,
too, why even the plainest and
bluntest intellect cannot see at a
glance the wisdom of this policy.
Why are the lands near Memphis,
Knoxville, Chattanooga,
Jackson, Clarksville, etc. etc, worth
ffty to one thousand dollars per
acre? 1t is not because these lands
are richer than all other lands in
Tennessee, but because of their
proximity to these cities and towns
make these lands Yaluable2 Simply
in proportion as commerce is more
or less successful in each OF them.
These simple facts then, il would
seem, ought to induce farmers, par
ticularly, 10 encourage in every pos
sible manner the building up a. rap
idly as possible the cities of the
State, instead of, as now, doing all
they can to tax their commerce out
of existence. Do the farmers know
that by-existing laws the merchants
of Tennessee pay four times as high
rates of taxation as they do? Let
me show them how il is. The law
now requires from taxpayers the
payment of so cents on the one hun
dred dollars TO the State. | think
the facts will show that very few
farmers would sell their property
for the amount AT which it is dsseS-
Sed. Now what about the meFehanty
lie is also required TO pay 90 cents
on the hundred dollars TO the Stale,
but he is IN addition required 10
pay GO cents on the hundred dollars
for the privilege" OF doing business
in Tennessee. And this is not the
worst of it. While the present law
allows the Assessor of lands in the
country 10 put them i'm often at less
than hdlf their rdlUe, il requires the
merchant to pay not simply on the
amount of all his capital, but upon
the largest stock Of goods on h0Nd
any day IN the yedT-thus making
him pay actually 1t least fOUr times
as much as other classes. Let me
illustrate, viz: The farmer paws 10
the State upon his land assessed at
$4,000 (sOmetimes worth actually
twice that amOunt) 81 cents on the
hundred-say 90 dollars. The mer-
chants has $1,000 in cash. lie goes
into business, investing all his cash
and all his credit-Gav $4,000 addi-
tional- making a stock of goods of
$4,000. When he goes to pay his
taxes he is made to pay upon the
whole $50. 600. 90 cents on the hum
dred dollars al valorem, and 90 ccnts
additional for the privilege" ofsel-
Ing these goods i'm Tennessee. max
ing 12O cents on the 800 Of both
capftaL aad credit, or S24O-iust
-four times as much as the farmer
paid, who in reality had a much
iar=er capital than he paid on, his
land, having been put in at pruba-
bly half their real value. These are
facts, Mr.. Editor, aud not mere fam
cies, and they are facts, too, Of such
import that unless refnedied bY leo
iElation, NAV lead the State ultimate
ly into the most serious and embar-
RAISING condition. Please invoke
the aid of the press of the State 10
aid the merchants i'll forcing this
question upon the earnest and early
attention Of our State Legislature,
which, being fresh from the people,
we hope may grant this speedy and
reasonable relief, by simply placing
them on the same footing with other
classes of population.
WIN. Il. MOORE.