Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1872-01-19

Nj. Moore thsn read the following leRa
opinion and advice, which form5 pars 0
the report Of the committee:
MEMPHIS, January Is, 1872.
Messss. ". R. Moore, 3. EiSman M J. NJ
Pes1grew:
Dear 8srs-We hsve carefully eonsid.
eFed the questions submitted 20 Us bJ
you, and we are Of opinion that The Law
regulating taxes on merchants Is obaox.
lou TO constitutional objections on two
grounds, to wit:
First-Becauss of the arbitrary mode
a6 pied to determine the amount Of cant.
tai employed In ths business OF msrchsn-
diss, making credit the criterion, instead
OF sexual capital.
SecoIdly-Becsuse OF the imposition OF
3 doQbIe-taX under color Of q license OF
privilege" tax IN addition TO the ad vslo-
rem tax on the capital.
The method We would propose for OBJ
ta1Etrg relief sgsinst these burdens fs by
& wriE Of certioTsTi to bring up the Illegal
assessment beforS the circuit court. for
the purpose Of having tbs same quashsd,
with q suparse6sas to arrest the collection
OF the tax until the question can be tried.
In this form Of remedy, each party COM
planning Of Ia tax will bs obliged to In
stitu5s 3 separate proceeding Ia bIa own
behalf; but We do not doubt that an az
rsngsmsnt can be made to have one case
carried TO the supreme court es g test case.
Asyou have carefully impressed it upon
rs that the merchants, on whose behalf
you are acting, do not desire to embsrress
the government OF the S5sts or county,
or 90 escape from their fair share OF the
public burdens, We suggest that saoh per-
son or nrm make q report OF tho amount
of capital invested in his business, and that
rs pay thereon the SAM crate OF tsx that l.
imposed by law on other property. In
that Wsy, II ne succeeds in the litigsEion.
he will only obtain relief from the ae-
tual amount that is considered opprss-
sive and Illegal. We srs, very respectful
ly, yours, etc.
ELLETT & PHELAN,
The report OF the COMMITTEES was adopt
Mr. Eismsn, of Rice, SIX & Co, sd
dressed the meeting also. expressing the
opinion that the relief ths5 was sought
could be obtained in the courts.
Mr. A. I. Lacey made 3 vigorous speech
the absurd system Of privilege
In toto. He said while taey were
the business no would be for adopting
most strong measures. LIST US, said
be, graphic the monster by the throat. l.
ls monstrous that merchants shall be sub
lected to q privilege tax. Why not also
privileges or licenses to brieklsysrs,
toundrymen, and all other
callirgs that require the exercise Of incl
and energy.
Mr.. Southworth, OF Southworth &
fhayer, said that he had paid taxes to Mr..
Mathes, the tax-coliecbor on privileges,
but took 8 receipt for 30 much money re-
'eSved as tosss, not OF privilege or any
hing Of that kind; he did not pay on the |
amount Of goods On hard, or any 1
hing Of that sort. BE would Wsis tiu the /
.esult of thu suits now about to be en-
cred into to test the consti,utio1slity OF
he law should become known: II the suit
rent against them ne would make sll the
lecssssry returns to the tax collector.
rzz PAPsRs OF TIE srATz.
On motion Of Mr.. A. 7. LAGER, the
secretary was requested to pToeurs copies
4 the morning papers containing this
eport and send them to al the news
'spers In the State.
Atthis point Mr. Moore read the follow
1g dispstch;
/. Harvey Mathes;
The merchants here viii hsve a case in
be supreme court tomorrow. They
eed 20 no further with suits
ED. r. PENNEBAKER,
Comptroller.
THE BONDED WAREHOUSE.
A motton to adjourn YVES made, bus be-
Il was put, the chairman rose to draw
le attention of the meeting e the sub /
ct Of the bonded warehouse, which was
bout to be discontinued uniees some ac- {
were taken to make It psrmsnent. He
as authorised 20 state that Mr.. Bronson
aylis would take charge Of the boRsed
arehouse himself, provided the msr- :
Of the city would indemnify him
Isinst loss by securing the payment Of :
g remit The Hon, W. W. Vaughan had I
quested him Colonel Pinsonj to be fur
shed with statistics Of the trade ard
immeree Of Memphis, with the view Of
thSclsims ofthe city before Con- '
ess. Knoxville had Fecefved $3.50 COO
r public buildings; Nashville Was also
vored In 3 similar manner.
Mr.. PestigrsW said that II they woald :
tobacco 10 be bonded, he Would pav
OF the expense -
Mr.. Trousdale, secretary to tbs chamber. :
ID thai he had been authorized, bv
setting reeently held. to notify the lsar
Of ths city and call their attentfcn 9
that subject.
Some further reInasks were uado 81 g
Fious otheK g~e1Slera0p, aad thsa ia
ssting ~sdIeuEned,