Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1872-12-20
7EElNPEEES APPEAL
FRIDAY aORYIYG. DEC. 20, 1872.
RELIEF OF MERCHANTS FROM
EeSHETEEE

RELIEF oF MERCHANTS FROM
NASHEILtE.
That lame, deformed, and prematuTely
decrepid creation Of our last eoBstitu-
tionaI convention declares that goods
sold bv merchants Of Tennessee to ciu-
ems Of other States shall not be subject
TO taxation. Such we believe is the con-
-truc,ion placed upon the constitutional
provision by The Supreme Court Justice
Nicholson pronouncing the opinion.
The Memphis wholesale dealer sells
mainly TO Alabama, Mississippi and Ar
kansas. and is subject 10 no tax in be-
half of Tennesseeis empty treasury.
The retail merchant Is thus heavily
burdened, and tAe retail buyer is driven
by the absurd decree Of the supreme
law OF the land TO other States, where a
share of wisdom blesses the trainers o.
codes and Of organic law. No people
Of any State have Invested themselves
of the shackles Of barbarism who mag
inc one class of a community, or one
nationality, better than another. Knaye-
rv and worth We're equally diftused
bv a lust God through all chimes and
countries, and any one citizen obeying
the country's code, and addicted to pur-
suits destructive of no public good, is en-
titled to equal privileges and immuni-
lies. The farmer may be the aristocrat
rr uobleman fiattered and caressed by
the politician and demagogue made
a law-giver; but for all that the mer-
chant is entitled TO perfect equality be-
fore the law, and to every exemption
nom public burdens that blesses the ag-
ricuIturalist. Everyone confesses this
simple truth, and yet when taxes are
imposed upon two brothers, each having
"a capital of ten thousand dollars, enc
merchant and the other a farmer, the
latter is forced to pay an Ubiquitous, I'M
wise government twice, and even fom
times as much as the other. Ignorant, |
ureiudiced, stupid lawmakers have pro
ugunced il special privilege 70 be |
specially taxed to sell goods, wares and
groceries. The farmer produces the pig |
and sells il, unrestrained, untaxed, to |
the merchant who sells il taxed |
TO another farmer. The latter |
stupidity pays not only the price Of tho |
pig and the tax on it, but profit and |
interest on both the tax and on the prime |
cost. Il would have been IS cheap foI |
all parties If the tax had been paid by |
the original producer. The demagogue |
interposed and made the stupid clod-
hopper believe that he escapes burdens
by f0istiDg them on merchants. Only
stupid people accept such absurd propO-
siuous. Lands and farms are made val
liable, and farmers are enriched by the
proximity Of great and fiourishing cities
consuming everything that farmers pro-
duce. Merchants create cities and rail
ways, and manufactures, and yet the
blessed constitution of Tennessee is most
iugeniously framed to insure the expul
sion from the State of every merchant
trading with Teunesseans. The Mis-
sIssippians and Arkansians buy here
Goods and groceries that are untaxed
tie Tennessee consumer buys taxed
wares. merchandise and food. 1t is a
blessed relief to Memphis to deal main
Iy with communities which the ugly,
Ieformed, knotty, grasping hand of Ten
nessee legislation cannot reach. Mem
nhi- wholesale trade is almost unfetter- /.
ed, unaccursed by the absurd dema-
goguism that distinguishes Tennessee e
legislation on this subject. 1t is the
retailer that suffers, or, rather his Gus
TONERS who finally pay the taxes. The !
luIv purpose of these absurd laws must
nave been to expel retail merchants OF
his and wholesale tradesmen of other
titles and towns from Tennessee, that I I
Tennessee might be impoverished, and
81. Louis, Louisville and Cincinnati en-
iched. Cities and towns aggrandize 2
.ouutry and make farms valuable, ana
ret many ignorant Representatives OF :.
agricultural districts, ignorant Of then ,
rue interest, frame an absurd cOnstitu- :,
ION and statutes, even more absurd and
uluous Ia the best interests Of the Z
ountry. II is believed, however, thai n
he decision Of Judge Nicholson, and :
ne operation Of the wonderful cOnstitu- ;,
ioual provision affecting this question, :
-ill at least induce the enactment Of i,
wiser codes on this subject than those -
hat now adorn the absurd pages Of ii
-gislatiOn in Tennessee. =