Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1872-06-05
TAXATION.
The Consumer, and not the Producer,
Should Pay, rs He Does.


MEMPHIS, June 4, 1872.
EDITORS APPEALI notice, in your
issue of Monday morning, an article
from the Philadelphia Ledger on the
subject of taxation, and as this seems to
be q favorite theme just now, I desire to
say a few words upon the subject. The
position taken by the Ledger that taxes
should be assessed on consumption, and
not on production, is doubtless the cor
rect one, for various reasons:
First-Because those who consume
most viii have to pay most, the largest
consumers seldom being the largest pro-
ducers; and, further, b elarger consumers
often indulge in luxuries, while gener-
ally the producers have to content them
selves with the necessities.
Second-Because taxing producersh has
a tendency to lessen the supply and in
crease the price of all commodities,
thereby increasing the burdens of the
poor, without tightening those OF the
rich.
luIu-DetdUSt II NILS CnbCt BIIoC W
keeping men of small ean out of
business without aiding capitalists in it,
therefore precluding healthy competi-
ton.
There are many other ways in which
the present system works hardshlps, but
l deem the above sufficient to demon
strate the fact; and as my object is to
point out o way in which those defects
uan ~ N Ianrnn no rananAfnd GhQDI
leave that branch of the subject here.
The first step necessary is to change
our present assessment laws. Let us
take Shelby county a an example. The
cost of assessments in Shelby county, |
for State and county purposes alone, is
about three thousand three hundred dol
lars per annum; making out textbooks
by the Clerk of the County Court, say,
two Thousand five hundred dollars per
year lit was three thousand five hun.
years, these two items weuld amount to
the snug little sum of twenty-nine thou
sand dollars.
Now, suppose We make the assess
ment but once in five years-as it is
done in several other States-it costs us
but five thousand eight hundred dollars,
sdNluE lNGllN -luICt luOuSdlAu WV huh-
bred dollars; and fnrther, the practical
effect would be to exempt all improve
ments from the time of each assessment
forward to the next, thereby eneourag-
Improvements much needed here,
and increasing to an uneXampled degree
each succeeding assessment.
l imagine the twenty-three thousand
two hundred per year saved would more
than compensate for the taxes which
would be derived from Improvements
made in five years under the present
system after paying costs, commissions,
ETC., all of which is paid by the citizen,
and to that amount lessons his funds to
meet his other taxes, etc.-in other
impOverishes him and the country
that amount. /
The system abOvesuggested, 1t appears
o me, would meet all the requirements
IF the present, and would give an i'm
to improvements, manufactures
md commerce which our live men have
)een striving so long 10 bring about, and
are so necessary to our prosperity.
I would simplify the assessment and
collection of taxes, and would obviate
he necessity of making such numerous
DIRECTIONS of tax assessments as the [
Court INDUCES in at every term, 7
aving nearly half the time of that {
curt. Let US have your views on the i
Mr.. Editor, and we should like !
lso to have the views of our candidates |
)r legislative honors. Respectfully, ETC., !
VERlTAS. =