Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1872-02-17
Z MERCHANTS, TAx.
Petition to the Judge OF First CIR
cuif COGrt of aemPkas. S.
The Injustice Of the Tax Thoroughly
ExpIafned-A wrong 20 be RIghted.

The following is a eopy of q petition re-
Gently presented TO Hon. G. W. Hsiskell,
Judge of the hrst circuit court, relative
to the merchants tax, so Justly COM
planned Of by M merchants. It is one of
many that In printed form are being sent
every day to the same court, which, 1t is
hoped will eventuate in an agreed case to
the supreme court, where, it b expected
the law will be set aside and the mercan-
tile interests of the State secure the relief
prayed for:
PETITION.
State of Tennessee,
of Shelby.
To the Hon. @. W. Heiskell, Judge of the First
Circuit Court OF said county;
The petition of Jacob Friedman, Alex,
Friedman and Solomon FEiedmsn, of the
county and State sforessid, respectfully
show that they are merchants carrying
on The business of merchandise under the
copsrtnershIp name and style Of Fried
man Bros , in the city of Memphis. That
on the 18th day OF January, 1871. they ap-
piled to ]. Harvey Mathes, tax-colector
of privileges of said county of Shelby,
for q license to csrry on the said business
of merchandise In the said city of Men,
phis, and on that date executed their
bond with good security, approved by
the said
TAX-CoLLECTOR
in the sum of one Thousand dollars, con-
ditioued that they would render to said
tax collector, at the end of twslve months
from the date of said bond, g true state
ment, under oath, of the amount Of CAPT
tsl invested in said business during
twelve months, and would pay to the said
collector the tax thereon.
And petitioners show thst after giving
such bond and obtsining such license,
they carried on the business Of merchan-
disc in the city of Memphis during the
succeeding year, and that they have now
rendered to said Msthes, the tax.collector
by whom said bond YVES taken and license
issued in pursuance of the condition OF
the said bond, q Jrue statement on oath OF
the amount of capital invested in said
business during said year, ard have tsn-
dered and offered TO pay him ths taxes
due thereon at the rate of sixty cents for
every hundred dollars OF said capital for
STATE TAXES,
and such taxes are lawfully and properly
due thereon to the county of Shelby at the
same rate Gd U~GLOrens, which Ghey insist is
the full amount OF taxes that can be law
fully required of them; and petitioners
have offered 20 give q new bond and to re-
new their license for another year.
oub bA0 Ghlu WHbnOn AN4AAAO4 AA0t yOAA
petitioners should also render TO him a
statement on oath showing the cash value
of the largest amount of goods, wares and
merchandise on hand at any time during
the preceding twelve months, whether
owned by them or consigned TO them for
sale on commission; and also showing all
capital employed by them during the
anne period in any I'M Of trading not
otherwise taxed as q privilege, whereby
no stock Of goods, wares and merchandise
was kept on hand for sale; and your petit
TONERS, not admitting the right Of said
MATHEs
to demand the same, but denying and pro-
testing against said right, have, neverthe.
less, in order to protect themselves from
prosecution, made such statement, as re-
that the capital invested and employed
by them in their business during said
year amounted to ths sun of sixty thou
sand dollars; and that the cash value of
the largest amount of goods, wares and
merchandise on hand at any one time
daring the same period amounted to the
sum Of one hundred thousand dollars.
Petitioners admit their liability to pay
an dd Ualorena tax OF sixty cents on every
one hundred dollars of ths said capital
invested in their business es State taxes,
and the proper and regular
COUNTY FAKES
at the same ad VGLorem rats on the same
capital; and they have rendered and paid
the same to said Msthes, who has resolved
the same IN account, but not in full of
petitioners taxes. Tbs ssid Msthes in
sists that petitioners are liable to pay
taxes on the amount of the cash vslne Of
the largest amount of goods on hand at
any time during the year, and not merely
On the amoun of capital invested and
employed in their business, and thss they
are, moreover, liable, in addition TO the
VGLOTem tax on the highest amount of
demanded es aforesaid, to pay e
license tax, equal in mou to the Gd "a
tax so demanded, and has Accord
assessed your petitioners with an
nd UGLOTem tax of
SIXTY CENTS
on every one hundred dollars Of the value
Of the largest amount Of goods so reported
by them as aforesaid for ate taxes and has
also assessed the county exe &C the same
on the same valuation, and has also
assessed against your petitioners a license
ak in addition thereto, equal in amount
10 the said Gd UGIOTem lax, and the said
Msthes demands payment thereof, and
threatens to issue q distress warrant to
collect the same if not paid.
Your petitioners show that the said
assessed and demanded are, IS they
are advised, Illegal, and that the laws I'M
der which they are claimed arc in
VIOLATION OF THE FUNDAMENTAL LAW
OF THE STATE.
They ahoW that & merchant as such, is
BY the constitution of the State, only lis
BILE TO be taxed upon his capital, and that
IN accordance tboTewith the laws impOs-
- - -a.-.In-Mr z-1- -Hn-AAA Co.
an Gd UdLOTeBB tax upon the capital In
in th5ir business, which is unob-
iectionsble-but the basis on which the
is required to be estimUted, to-wit,
the largest amount, in value, OF goods on
hand ct any one time, Is no criterion of
the capital invested-bUt is false, Illegal,
fictitious and oppressive, and is designed
and intended, and so operates in practice,
TO impose upon the capital of merchants
greatly exceeding the K i'm
posed on any other species of property,
and violates the great principle of
EQUALITY AND UNIFORMITY
by the constitution. Pur-
of stock ara usually made on time,
the goods on hand often greatly eX-
,eed in value, the capital invested in
business, and thus the tax is imposed on
,he credit, and not on the capital OF the
merchant.
Petitioners are also advised, and insist
hat all laws providing that in addition
the ad ValOTe1t tax to be paid by mer-
on their capital they shall be liable
md required to pay q license tax equal
n amount to the Gd Val0Tem tax, are I'M
constitutional and void, and that the as
essment of such license tax against your
petitioners by the said Msthes, as herein
before shown, is Illegal and void.
PETITIONER ENY
hat the legislature of the State possesses
ny power to prohibit the purchase and
ale Of merchandise, or to make the busi-
lsss of the ordinary merchant 8 privilege, |
'uch authority, they insist, does not be-
ong to The police power of the State. To
ssert iss existence is necessarily to claim
Or the State the power to prohibit TO the
ali industrial pursuits whctever, |
regard 70 any consice setions af-
Getting the public welfare, II Is q business
bsolutely essential to civilized existence,
can never become detrimental TO the
FACE, ORDER, MORALS, HAPPINESS OR
PROSPERITY
{ tho people or the State. On the con-
the sgency of the merchant to buy
nd sell the products Of labor is indispen-
sble to the successful prosecution of any
or manufacturing operations.
hey also insist that the exercise of such
over by the State would conflict with
he exclusive light of the United States
} regulate commerce with foreign nR-
ons and between the several States.
Petitioners insist that said laws are in
OF the provisions Of the consti-
ltion that require