Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1873-06-26
T. E. BROWN VS.. THE CITY.
Jadge Emmon's Decision I'm the
Formers Favor In the hteolson
Pavement Gases.


Jadge Emmon's Decision In the
Pavement Gases.
From the Avalanche. June 26th.l
The following Is an outline Of the
opinion Of Judge Emmons ia the Nicol'
son pavement case Of 4. II. Brown vs..
the city Of Memphis, full report OF
which, with references 10 statutes and
authorities, will soon be published;
In this case Judge Emmons decided
that whatever doubts there might have
been under the charter AS IL stood before
the late law OF 1873, that act removed
all doubts and authorized the levy Of the
whole cost Of the paving improvements.
He held, however, that the judgment
in the principal case which had sus-
tained the validity OF the contract, upon
the ground that there was general
power Of taxation for paving, and that
the municipal authorities were not con
fined TO the one mode Of assessment
upon the lot owners, substantially de-
cided the case now before him. The
objection had been made at the hearing
that
THE AGREEMENT FOR PAVING
was void because the city government
had no authority to charge property gen
orally with the cost, but was confined to
the specific mode pointed out. This
view was not then entertained by the
court, and upon review he saw no reason
to change his opinion. To hold now
that the whole power Of taxation was
limited to one per cent. per annum
would lead TO consequences the most un-
| lust If not absurd. The city was author
lied to supply water, gas, public parks,
costly pavements, school houses, asylums
and subscriptions TO railways leading
To distant parts. IL was authorized to
issue bonds with annual coupons
for all these purposes, and directed, in
many of them, TO provide by ordinance
for the accruing interest and ultimate
payment Of the principal. There is but
one way possible in the case for this, and
that by general taxation. The city now
makes a showing that the asserted limi-
tation Of one per cent. just about meets
the current yearly expenses, wholly ire
suective of all these exceptional and per
mauent expenditures. One per cent.
lupon the admitted valuation of taxable
property it is conceded by the counsel
Of the respondents, will not meet current
necessary expenses, interest upon It's
debt and sinking fund for ultimate
payment. The result is that unless the
| law is SO interpreted as to include
! A POWER OF TAXATION
for these expressly authorized objects,
there will reside in the city government
The authority to incur debts, issue bonds
and improve the town without any power
of payment whatever. Such an anon.
ally would be wholly without reason and
nrecedent. The words of the section
which contain the relied upon limitation
of one per cent. may well be held &c
refer solely to yearly recurring expendi
lures only. !,
For the purpose of defraying the ex
penses necessarily incurred in admin
istering the affairs of the city, and fol
snch purpose the tax shall never ex
coed one dollar on any one hundred
dollars" when read in connection with
many other clauses imposing duties
demanding far greater taxation
|, should be understood so as to render
possible. the performance Of all. Espe
cially is this so in reference to such othel
duties, without the performance no city
government can by any possibility exist
= II must have schools, jails, pavemeni'
and asylums. These cannot be had i
The eitys present asserted narrow inter
probation OF its powers to tax are cor
rect. Its whole administration from thu
earliest times has ignored such a con
struction. Between laws under whiel
sncb right has long been claimed anC
exercised without dissent from any one
and those now before us, there is no es
septiaI difference. But if there were
greater differences, no subsequent alter
alton Of the law which would deprive thu
city government of all authority to com
ply with its own lawful contracts couiC
he regarded by the court. 1t would i'm
pair the obligation of such contract, ant
the court of last resort has decided tina
50 far as
EXISTING AGREEMENTS
are concerned, the law existing whel