Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1873-09-22
TRE sNsLEt LETTER.
Candid and Dignifled Criticism
Msnafactures as wen as Com
iAefee Need Freedom from
Taxation.

The Question Of MOTables aHd ImmOYa-
bles-A False Theory-It Won't
WOrk-The Right Way.
EDfroRs APpEAL-i have Fsad Mr..
Ensley's letter with mitch care and
thoughtfllness, because, though it does
not contain an absolutely new doctrine,
it is the forcibie enunciation of an
almost untried principle in taxation at
time when the subject occupies the
minds of the thinking porti8n Of the
people Of the State, and, indeed, Of the
whole nation. Mr.. Ensley writes with
great care, and with a dignity which
the gravity of the subject demands. He
addresses himself to his task like a
philosopher, endeavoring to enforce all
his points by pure argiimett; and his
idea draws additional momentum from
the fact that he appears to be convinced
OF the entire soundness OF his peculiar
political economy. The letter is evil
IDENTIFY the result OF long and severe
thinking. 1t has made its impression,
an impression not to be removed by
coarse jokes nor ridicule. Whatever is
false or inexpedient in the views set
forth must be corrected by argument,
for political economists-and all legislas
tors ought to be political economist
will..nOt be satisfied with anything less
than reason, or at least argument of
some sort.
THE PATH OF THE STATESMAN
is beset with difficulties. His business
is one that cannot be properly done by
a botch. A slight mistake, whether in
international relations, in representa-
ton, or IL taxation, may prove fatal to
a great interest. The doctrines of differ /
ent schools of political economists on
taxation are full of intricacies and diff
culties. In rich and prosperous eoun-
try like this the matter of raising a rea-
sOnable revenue can never be attended
with grave difficulties. The trouble Oc-
ours in attempting to observe Just dis
elimination and due regard to the
claims OF every interest in the State
1t appears to me that Mr.. Ensley
fails in this. His classification of all
property into movables and immova-
bles, and the application Of a sweeping
system of taxation, made solely on that
basis, viii not be found ultimately sound
and reliable. The principle of values
and of utilities had not received due con-
sideration from MIR. Ensley when he
was writing his famous letter. In a
State Of considerable extent and diver
si1ed interests, such as eur State hap
PLY is, the legislator who would look at
things from simply commercial stand |
point must be regarded as suffering from
that complaint which manifests itself
by a display of bands about the head. |
IN ADVANCED COMMUNITIES
we find!three great classes Of interests.
three great groups of industries that are
more or less sntagonistic, when this
annoying question OF taxation comes to
be considered. These are agriculture,
manufactures and commerce. 1 have
named them in their commonly
regarded natural order, or in the
sequence Of their growth. This trinity
of activities embraces nearly all the pri-
marily useful occupations of man, and
contains all the interests which the
legislator need consider in studying the
question of taxation. 1t may be men
toned that there is, outside of these,
what may be called the professional in
terest; but as that interest hardly ever
adds value to ''raw material,U being
composed Of lawyers, doctors, clergy,
teachers, etc, it need not be taken into
account. Civil engineers, architects and
men who work in design belong to one
or other OF the first-named great class of
INDUSTRIES.
call them q trinity of activities, be-
cause they are coeval and, perhaps, CO.
equal. 1t will be found a one-sided,
perniciously-partlal, intellectual process |
to set up either one or the other of
them a. OF primary Importance to the
exclusion OF the other two. Man gath
els the fruits of the earth. That process |
Is agriculture. What he does not want
for food be wishes to exchange for
clothing. This process is called COM
merce; but as clothing is no less neces-
sary than food, We see that the procure
ment OF them is process of equal i'm
portance with agriculture, and this is
called manufacture. And the process of
exchange or commerce is necessary to
the mutual benefit, nay, to the very
existence Of the other two processes. It.
Is 10 TACT trinity in unity. They are
ali three necessary to each other, AID
neither can be called greatest nor btst.
In reading Mr.. Ensley's letter one is
panied by the exclusive views of the
of
COMMERCE,
which characterise it throughout. He
appears to think that upon commerce
depends everything else. He talks as if
he considered it the mother and the
nurse, and the cause and the stay of all
the other activities. The idea took such
strong possession Of him that he adopted
a classification of property that was
never used by any statesman for pur-
poses Of taXation-movables and i'm
movables-a classification which ig-
nores the vital matter of utilities and
values, and which, if followed, would
lead to the most disastrous consequences.
"TaX, says Mr.. Ensley, s'imnlovables,
and let movables go free.n According to
this, twenty y-thousand-dollar monu-
meht IN q graveyard ought to be made to
yield considerable
REVENUE,
while a fancy hearse, drawn by four
palled and plumed horses, would not be
required 10 yield any revenue. An ele-
CANT statue Of Venus in Carrara marble
set upon its pedestal in the hall of q gen.
tleman's mansion would not be required
to pay tribute, but the bronze figure Of
some public benefactor fixed upon gran
ite in public place should pay. Foun-
taiDs of health-giving waters like those
at Raleigh and the sulphur spring at
Nashville would be asked to contribute
to the support of the State, while the
streams OF Lager, and Of alcohol, and of
wine, that so plentifuliy flow in every
city, would be allowed to go free.
Truly,
Mr.. ENsLEY'S SYSTEM Is NOT A SOUND
ONE.
His argument throughout is the best eff
fort have ever seen to substitute exped-
iency for principle in a matter where
principle, and not eXpediency, ought to
be the guide and the light. Coal, while
in the mine, Mr.. Ensley thinks, ought
TO be taxed, but when taken out and
made marketable by being made nova
BILE, ought not to be taxed. Iron-ore,
while in its bed, is to be taxed heavily,
but when taken out and manufactured
and made movable, is not to be taxed,
and as every process that adds to its
value renders it more and more mobile,
it is therefore rendered more and more
free, thus reversing all the laws ever
laid down by the best writers and the
wisest Legislators who have undertaken
to treat on this most complicated CUES
ton. just think of 1.-THE steel-spring
for gold watch is not be taxed, but
the drossy ore in the bank
of earth in Wayne or Hickman
counties, from which such springs are
made is to be taxed. Surely,
THAT THEORY IS HEFERoDOX,
to say the least. Our municipal and
State Legislators have almost added
their brains the past eight years devils
ing schemes best calculated to promote
the manufacturing interests of their
respective sections. They have proposed
hundreds and thousands of plans, but
have not heard one that YVES like this of
MIR. Ensley's. That gentleman, how
ever, does not propose TO champion the
cause Of manufacturers; he is the Don
Quixote Of commerce. Commerce Is his
pet, and while ne displays no unkindly
feeling toward any other branch Of in
dustry, he would make commerce the
recipient Of every favor, both public and
private, and the darling of an admiring
people. Mr. Ensley built the fiaest
business block in Nashville. That
structure, as well as the ground it stands