Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-09-16
1.-THE TAX QUESTION"


Comments ON MIR. EnsIey's Letter.
To the Union and American: ....
1 have resd with some interesf, considering
the length OF it, Mr.. Enoch Ensley's COM
munication TO Gov. Brown on the tax
question. Some of the writer's suggestions
are plausible, and TO certain extent correct,
but The reasoning by which he arrives at
his conclusions is fallacious, and his ideas
if adopted would not relieve Memphis and
Shelby county of debt unwisely contract.
ed and necessitstiDg a burdensome tax
Desperate diseases require desperate rsme-
dies, and drowning men catch st straws.
The fact that Mr.. Ensley is the owner of a
large real estate renders his sincerity indis-
putable. His theory in regard to taxation
is good one as far as it goes, but no the
DRY can relieve an individual or State of
an unwise debt. One mode of paying may
be better than another, bat if the debt is a
large ore, any and every way will be found
difieSlt and open to objection.
1t is true that capital fleeing from OPP
pressive taxation and bsd government, will
hunt home where there is more secHrity
and less onerous taxation. But will COM
mercial capital seek investment in an agri-
cultural State where the agricultural inter-
ests ara crsmped and depressed by ruinous
taxesp .-.--.-. .-
Ir. Ensley forgets that a system which
may build up Nashville and Memphis and
make them the marts of trade for a half
dozen States, may not help the agricultural
interests of The State. 1t is not unusual
for cities to become pcpulous,rich and mag
pi6cent amid the ruins and desolation of
the surrounding country. Witness Rome
at The beginning of the decline of the West
ern Empire, and Constantinople when the
provinces Of the successors Of Constan line
were being ravaged by the Gotbs on the
western and by the Ssrscens on the eastern
side OF the Bosphorus. Movable wealth
sought safety in the cities, and the Fugitive
gold OF Alexandra and Tyre was poured
into the bosom of Constantinople.n
Capital should not be kept from the cites
by unwise legislation; nor ought it to be
forced there by q system Of taxation still
more unwise, How is it that the taxes of
Memphis are four and half per cent? Did
the State impose them, or did they result
from the overweeniDg ambition of that city
to become great by the building Of railroads
and the contraction of debts which the
city Of Memphis and county of Shelby are
now unable to pay?
Can Shelby county and Memphis be re
heved now Of their trouble by laying tax
Of two to six dollars on real estatei alone,
instead of four dollars and half on every
species of propertya
The system will not in my opinion 30
throng Memphis with tenants as to double
the value of the rents of houses and farms.
i cannot at least see how the system is to
increase the demand for farming lands, for
as rnle the agricultural renter pays no
taxes except poll lax, and hence the new
theory would relieve him of nothing.
Under the present tax system land or
real estate already pays pine-tenths of the
I'D Valcrem tax.
~ THE CORRECT SYSTEM.
II could fix the rule of taxation would
tax real estate, al animate property, sill
household and kitchen furniture and all
implements used in industrial pursuits. A
law of this kind would be less Objectionable,
because it might be inforced without an in
quiry inquisitorial in its character.
A revenue from money, notes and other
evidences OF debt cannot be secured with
out q sort o. inquisition into every mans
private affairs, and this kind of property, II
it is property, viii avoid community which
seeks 10 make it psy tribu5e to the Govern
ment.
The constitutional provision, however,
requiring all property to be taxed alike is not
so far wrong in principle, If the same organic
law had not exempted from taxation fully
one hundred millions Of personal property.
While the Comptroller's report for 1872
shows that there was not quite twenty
seven millions of personal property returned
for taxation-the census of 1870 shows that
there was of live stock alone ia this State
about seventy millions in value. IL is not
then unreasonable to estimate that there are
exempt from taxation, under the Constitu-
ton, one hundred millions of personal
property. This property too Is of charac-
ter which will not leave the State to avoid
taxstiou-it is scattered from one end of
the Site to the other, and the average tax
upon it would not be large.
But neither this nor any other change in
our system Of taxation can be effecte with
out amendments to the Constitution, and
whether change by which We could get
rid Of the thousand dollar exemption, can
ever be secured is question Of very grave
doubt.
Itis more than probable that q PROPOSE
ton to levy all taxes on real estate would
meet with favor among larger class than
would the proposition to dispense with the
thousand dollar exemption.
doubt whether the most gifted OF Ten
nessee's sons, among the most wealthy and
intelligent cons uency in the State, could
as an advocate Of either measure, ever reach
the State capitol, either as delegate TO q
convention or as member of the Legisla-
ture.
The evil Of our system is in this, that
some things are taxed which ought not to
be taxed, and some things cannot be taxed
which ought to Dear their just proportion OF
the burden of government.
Whatever cannot be concealed in the
owners, pockets or locked up in his drawer,
whether animate or inaminate should be
taxed in the same way, and the double tar
called privilege tax, should be removed
from every useful and honest calling. But
neither this nor any thing else can give Nash
vile AMI Memphis complete relief from
their three aud four dollar tax.
A repeal Of all usury laws, constitutions
or statutory would doubtless be of more ser.
vice to the kind of capital of which Mr..
Enslev speaks and is 30 anxious to protect
than anything else.
The repeal Of all penal statutes in relstioT
TO usury would be equivalent to free en-
mefce in moLey. "X."
The LynchDu G Pioneer of the 18th says
The trial spoken Of in our last issue between
white man and negro, snd which wal
broken up by a NAB on Farris creek, on
the Sd inst, and subsequently, moved to
this place, was carried back 10 the 4sh dis.
trict by consent Of the parties, and both
parties were bound over TO appear before
our next Circuit Court. Some time aftel
dark one negro was knocked down and sew
eral pistol shots fred, but aside from thil
everything passed off quietly and the citi
zans generally seemed disposed to let the
law take its course.
The Lswrenoeburg Journal of the 1871
says: Saturday evening, as Nick Anthony
was on his way home from LawreEceburg
o. he was STACKED by man named Ton
Flippo, who was drunk. Flippo started a
him with knife, and before Anthony could
get aDy thing with which 10 defend himself
be cut him very severely on the right arm