The home journal. (Winchester, Tenn.) 1858-188?, 1873-06-12

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visions reveals n most loose, sensclcss and
ridiculous impractlcability. BY its pro-
visions n man is required to pay double
taxes on much of his property. Abtysa
piece Of property, and sells It on 4 credit
taking a note for it. Here the property Is
taxed in the hands of the purchaser, and
the former owner is taxed on the note
which he gets for it. Further, a man sells
a tract otland and holds the title until the
purchase money is paid, taking a note
therefor, he PAYS n tax on the land while
the legal title is in him, and also on the
note taken for it.. This is clearly an OUT
rage and unconstitutional-neyer contem
plated by the constitution-and Is not
uniform taxation. Certainly the proper
ty sold and the noe given for it cannot
both be taxed. 1t is an outrage on the
rights oftrade. Simply by loaning money
1t Is twice taXed-once in the hands ofthe
borrower, and once in the hands of him
who took n note or held an open account
for it against the borrower, Thus it is
that all trade is taxed to the amount ofthc
property involved where credit is given
\ man is required to give in to the Tax
Assessor all his old accounts and claims
that have stood uncollectablc for an in
definite number Of years. Merchants
who have old accounts, wholly worthless
for fifty years, must give them in. He Is
compelled to 90 over his books for all
time, and sum them up accurately, or be
taxed twenty-five per cent. in addition. or
else peljure himself. The English Ian
guage does not furnish words fit to eX-
press a just condemnation Of such a law 4.
Wcdo not believe that the abomination
can be enforced in our courts. Wodo not
believe that property sold on 4 credit and
the promise to pay for it are both property
that can be taxed. 1t is worse than the
stamp act, which only taxed u note, This
law taxes you without the note upon the
open account. II you go to another State
and sell a drove of horses on Il credit,
while they are taxed IN the hands of the
purchaser by the laws Of that State, you
are taxed here on the claim you hold for
them. 1t, hence, is clear that all trade is
taxed equal to the amount Of property
transferred. If sold for cash it is taxed in
your pocket, or if on credit it is all the
same. Now, in our view of the case, this
is taxing industry in a manner best calcu-
lated to plralyHe it. 1t is clear that no
legislation can. under our constitution.
prevent q man from buying or selling
bread, food or. clothing. 1t cannot pre-
vent man from hiring the blowing of
fields. 1t cannot prevent agriculture.
Then it cannot tax these things, for it has
been laid down many years ago, by the
Judges ofthe Supreme Court OF the United
that what may not be suppressed
by law cannot be taxed. How, then, can
Il man be taxed on contracts made for car
rying OF agric ulture? What, then. shall
be said of the makers of such alaw as this p
A more monstrous folly was never enacted
IN the the Legislation Of Ilcathendom Those
who Trained or voted for the imposition
werc,blind Orrccklcss ofduty to prrpetrate
such an outrage on their constituency.
We lay downtEis principle. that the leg
may tax privileges; that agri-
Is not Il privilege but a natural
and man cannot be made to pay a
on the producc OF his lands or on the
sale he makes OF it,. If agricultural pro-
net in the hands of the farmer or his ven
Ice may not be taxed why can the account
his vcndcc be taxed? Ifthis can
Dc done, all lie has to do is to put the tax
IN his ycnder when he sells to- him. Idis
5 but doing indirectly that which may be
lone directly. The truth is, this law is Il
inconsidcrate folly, and those who
made it should be held strictly response
DE for it. Let them be remembered.
hard-prcssed man, compelled to sell
Ms land on a credit, and holding title for
lis security, must pay Il tax on his land,
md also on the claim against the pur-
Here is II double 5aX on necessity
tennessee says, "oppress necessity this
5 the motto of 1873. Let it be remember
ID. We are specially sorry for Trustees,
administrators, Executors, Clerks of
Receivers &C., and their beneyci-
They are compelled,to review their
riIsts, give a full account of their stewart
hip to the Tax Assessor without any re-
lltncration for such eXtraduty. And we
AL upon them and the merchant, and all
Who have Il large complicated business Oh
and, when they so to swear to an accurate
tatcment of their business, often going
ack fifty years, to remember the makers
fthe law that offers to them the a%ltcrna-
i've of perjury or this imposition. The
ruth is that very few men understand
heir busir ess as they should do; but to
&c forced to state it with accuracy on oath
; tyranny. Besides it often exposes a
mans private business in a manner that
nay be r~uinous to his credit, when, if let
lone, lie could go OF successfully. The
lore it is Investigated the more odious
t appears, and the only consolation to be
is the reflection that we will have
Assembly of Representatives after
mother year, and that memory may not
u.
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CuoLERA.-All doubts about the exist
nee of cholera in Nashville have been
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