Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1873-02-23
COUPONS AND PRIVILEGE TAX.
A Case In Point Going into she Courts
Mr.. 81. T.. GutOu Tenders GOa-
pens ia Payment Of Prfvi-
iege Tax.
The city Tnx.COIiectOF Refuses - Ar-
rested for Doing Business with
cut license 90 Recorder
winters Fines Hin
Twenty live
Dollars,

Dollars,
0Ir. II. ID. Guion Is IN the the real
estate and renting agency business on
Main street, I'm this city, the pursuance
OF which is taxed by the city authorities
as a privilege, the same as variety
shows or bar-roOms. At the commence
ment Of the year Mr.. GuiOn went TO the
Tax-CollectOr, IN Exchange Building,
and paid over the price Of his license in
the coupons OF '69-be held the receipt
In bis hand before the Tax -gathereT per-
ceived the sort Of funds that were offered
they " ere refused, and then Mr.. Guion
walked out Of the Office. He was SUBJ
sequently arrested by policeman for
doing business without license,
and brought before the Recorder,
like q criminal. The case was put off
from day TO day, until yesterday morn
ing, when IL WIS tried in the little dingy
room adjoining the statiOnhOuse. Mr..
Guiou was represented by counsel, but
the city did not attempt to prosecute in
s legal manner, as the charge OF having
no license for this year was admitted.
Recorder Winters went into the merits
of the case. II was put in by the defense
that coupons Of 1863 had been offered in
payment OF the license fee, and were
refused, and If he had no license it was
not, therefore, the fault Of defendant. He
offered the money Of the city, the past
due net obligation Of the city, and when
the city's officials refused 10 acknowledge
It was a reputation by the city Of its
debts, its obligations, its own money.
The Recorder had prepared an opinion
on the subject, which he delivered.
RECORDERS OPINION.
The defendant, Fl. L. Guion, is
charged with a violation Of the city or
dinsnce prohibiting his doing business
without first taking out 3 license a.
''Rental aud Collecting Agent"
His defense is made on the ground
that he offered to take Outa license, and
rendered 10 theTCity TaX-Collector the
necessary amount for the said license in
the past-due coupons OF the city, and
that the Tax-Collector wTOngfully and
in violation Of his duty, refused to re-
ceive the coupons, AID therefore with
held the license.
This raises a question that has been
for some time past a source Of misundeT-
stsnding and dissatisfaction with a pOr-
ton OF the taX-psying community;
nsmeiy, whether the municipal taxes
could be discharged by payment, or by
tender in payment, OF the past-due cou-
pOus Of the city.
have given the subject much thought
and as-full an investigation as I was
capable under the circumstances,
TO the end that the law might
properly be enforced, and that all Obsta-
cles in the way Of a speedy collection of
the much-needed revenue Of the city
might be removed.
am Of the opinion that such taxes
can only be paid ii gold or silver coin,
OF other lawful currency Of the United
States, in pursuance OF an act Of the
General Assembly, passed March >,
1870. entitled IAN act TO amend the
charter Of the city Of Memphis, and for
other purpOses,n and that the Tax-Col-
lectOr could not, without a violation OF
Law, receive the coupons rendered by the
defendant.
Taxes do not partake Of the nature
OF contracts, and none of the relations
existing between debtor and creditor can
bs compared to those relations existing
between the citizen and the Govern
ment. They are defined TO be burdens
or charges imposed by the legislative
powers of a State upon persons or
property 20 raise a revenue for public
purposes.
In the absence Of q special law
otherwise directing, al taxes are TO
be paid in money, because this
is the standard Of value, and the
only thing that could be rendered in
payment OF taxes, that would operate
with equal justice and impartiality 10
the community. A tax being 8 duty
and no. a debt, due from the citizen to
/ the Government, il IS peculiarly within
its province 10 make such regulations
as il may deem proper in reference
thereto; subject alone to the cOnstitu-
tional restrictions 8s 10 fairness and
equality.
1t is for the Government, 40 matter
whether State or municipal, to deter
! mine what are the eXigencies, what
amount Of revenue Is required 10 NEE,
them, and in what manner the public
I revenue should be applied.
/ Had the citizen right to affect a debt
I due 10 him from the Government fol
! his taxes, il would produce great pub-
/ llc Inconvenience and work discoTd in
{ the operations OF the Government by
I preventing il from making such appli-
cation Of the revenue As the public good
demands. Ii would beget a spirit oi
gambling and speculation OF the public
! liabilities and be productive of inequality
and injustice TO those who were not en-
gagged in such speculatiOns. Again: i
such was the law, the Government
would either have TO receive what was
/ rendered in payment OF taxes, or, refus
I ing, litigate with the taxpayer. 1t il
not difficult to see that such litigation
| would DO productive Of much delsy, an,
nOyance and expense to the public. Fol
! those and like reasons, II is a rule of law
without exception, 50 far as l am in
I formed, that liabilities to the Govern
ment cannot be an offset against taxes
] (5ee On this subject Waterman on Set
! oil, page forty and fOrty-ODe.) Ever
! officers, such as TaX-COllectOrs, Sheritfs
4 OF Marshais, cannot retain the public
/ money in their hands and apply it il
! payment sf amounts due them, but ar,
4 required 10 pay the money into the Hrea
sury and, Ike other citizens, apply fO
! payment Of their dues. 1t strikes me, a.
/ eminently proper and right, that all citl
! zens alike should pay their taxes IL
I money, and then the holders OF claim
/ eau present them, not 10 OTaX-COllectOrs
{ bat 70 the City Treasurer, when they
viii be paid il the taxes are paid. Ihi
rule works fairly, equally and expedi
{ tioUsly; It cuts OFT temptations for specu
lation upsn the part OF sharpers enC
] speculation on the part Of officials. l
st any time the city should bl
short OF funds TO meet its engagements
il could then apply such means as wer,
on hand to such claims and upon sucl
exigencies as alsense of justice and pub
lie interest most required. Ii would 70
guire, in my Judgment, the sanction 0
an ordinance Of the city, or by an act o
the General Assembly, 10 authorize tn
TaX-C0llector 70 receive past-due cOu
I pons OF other liabilities OF the city il
payment Of taxes, but where the Law
expressly prescribes that he shall not s.
receive them, all doubt upon the subject
in my opinion, il removed, ard hav
no hesitation in holding the defendan
as being in the wrong, and that he b
fined the sam Of twenty-five dollars"
The defendant at once gave notice 0
his intention 70 appeal the case to tn
] Second Circuit Court, after which tn
lllttls court was cleared.
aalssssszss-zasslzua-a-szsss
1 A bin for the abolition Of capital pun
ishment VIII soon be presented to III
4 Spanish Government
Mrs. Louisa 4. Boyce, recently con
/ yieted Of the involuntary manslaughte