Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1873-02-05
MERCHANTS AND OTHER PRIVILEGE
TAXES.

The merchants have protestee akaipa'
the privilege tax on their business for
wears aud made out such good case
that it seems quite probable that the
discrimination, as il is generally re-
qarded viii, be repealed. We have taken
ground in favor of this before, and do
not feel that further discussion at length
will be required to secure the measure
of relief sought in the Legislature. The
merchants have the cooperation Of the
press and many powerful friends, and
thew are able to speak as well write FOR
themselves. But there are other classes
subject to privilege taxes who might
complain with cause, who are seldom
heard from through the press or other
wise. We will mention the physicians,
who. as a class, do an immense amount
of charity work day and night, in season
and out of season, aud who are devoted
to the relief Of suffering humanity and
the solace of the dying. They must 60
when called upon in rain, snow or
mud. and how often knowing that it is
labor of love, without hope or possibility
of reward. That they should have to
pay privilege tax is simply outrageous.
Yet the law stands on our statute books.
The lawyer is likewise taxed for the glori-
GUS privilege of possessing au education
and handful of law books, and repre-.
seuting a few clients who may be as
poor pay as the doctors patients, with
out being so numerous This is tax
ON education and intellectual training
which might with equal justice be i'm
posed on a school teacher or on any enc
who has been as far in arithmetic as the
single rule Of three. The law is not
such a luxury that its disciples should
pay species Of poll tax for its remote
honors and emoluments. The civil en-
gineer who depends entirely upon a sci
enti6c education and his mechanical
skill, and who earns his living by daily
toll. is also deemed a privileged charac-
ter and is fined accordingly for knowing
more than his fellow man who is content
to elevate dirt with spade. The pho
tographer, whose education is both sci
eutiic and mechanical, pays a heavy
tax for producing works of real art by
severe attention and toll. The hack
man in the drenching rain, whose prices
are restricted by law, is liable to State,
county and city privilege tax like the
others enumerated. This class Is quite
as essential to cities as any Of the work
ing classes; its members earn scanty
living in rain, storm and burning sun.
The State and county never give dollar
10 build up cities or make good streets
where hackmen can. pick up precari-
GUS subsistence. Yet both State and
county step in and tax them for the priv
ilege of running over streets kept in re-
pair solely at the expense of the city or
town. The owners OF express wagons,
too, have to pay the same kind of tax;
and others might be mentioned, but this
is enough to show that while the privi-
lege tax has been over done, the mer-
chants are not the only sufferers who
have cause to complain. When this
subject comes up in the Legislature, we
would suggest its consideration as an
entirety, and that relief of general
character be granted. II property or
capitals the proper basis Of taxation,
as many maintain, all classes should be
placed upon an equality and the real
Injuries taxed moderately as privileges
in proportion to the protection given by
the State.