Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1874-11-28
THE TAX QUESTION AND THE PUR
WWE


In our Thanksgiving editorial, We
stated that the law under which certain
taxpayers were litigsting, and refused
to pay higher rate Of taxes to the city
than was levied by the State, was lille
gal. As We never make an assertion
not borne out by the facts, We yesterday
c5llated the ''law and the testimony"
as our religious friends would have it,
and herewith present it: Chapter
cxviii, Of the acts Of the State Of Ten
nessee, passed by the thirty-eighth gen.
eral assembly, 1873, comprises 'ian act
to provide more just and equitable laws
for the assessment and collection Of reve-
nue. for STATE and county purposes; and
TO Tepesl all laws now in force, whereby
revenue is collected from the assessment
OF real estate, personal property, privi-
leges and polls" This act contains
eighty-two sections, the eightieth Of
which was evidently intended to be the
concluding clause by the author Of it.
It reads: ''Thst all acts and parts Of
acts upon the subject OF assessment and
collection Of taxes, and sale of land for
taxes, in conflict with the provisions of
This act, and all other acts in conflict
with the provisions OF this act, be and
they are herebyrepealed." To those who
are acquainted with the wording Of leg
islative enactments, it viii be plain that
this is the end Of the set devoted to the
EASEMENT and collection Of revenue |
for State ard county purposes, and that
the sections 81 and 81, which follow it,
are what is termed "riders," which by
section Il Of the constitution Of the
State are positively prohibited. Sec
ton 81 reads "thst municipal corpora
lions within the State shall not levy
tax upon money capital loaned, or upon
money invested in banking or mining,
or upon any other corporation, exceed
ing the amount Of tax levied by the
State upon such capital Section 50
provides shat this act shall take effect
from and after the first day of April,
1873, the public welfare requiring it."
With the date Of its proposed enforce
ment IN mind, the readers Of the AP-
: FEAL might imagine the author Of this
rioer az attempting the Preparation Of
joke. Hso, it has proven sorry joke
70 the city, and those who are st pres.
ent litigaung with her. 1t is an uncon-
stitutiOnal Joke, and therefore will utter
Iy fail. Section IL Of the State consti-
tuition says that ''DO bill shall become a
law which embraces more than one sub.
Jet; that subject to be expressed in the
title. All acts which repeal, revive or
amend former laws, shall recite in their
caption or otherwise, the title OF sub |
stance Of the law repealed, revived
or amended" Now il our |
readers viii bear in mind
the wording OF the caption OF the
act on which the question IN dispute be-
tween the city and the taxpayers turns,
il viii be seen that it provides afor the
assessment and collection OF revenue for
State and county purposes, A." and has not
one word to say in reference TO the
''limit as to amount of municipal tax"
as section eighty-one is entitled on the
nAEglhs therefore II tails TO the ground
dead letter, If indeed the whole act does
not 60 with it. This being the case, the
city schools are free Of any possible in
reference by those who would keep the
children in ignorance. The fax for that
purpose cannot be resisted, and the
schools viii therefore be kept open
Throughout the whole scholastic wear
This win be gratifying news 10 the ma
rents Of the children Of the city, most Of
whOm--rich as well as poor-are devot-
ed to system that, while far from be-
ing as proficient or efficient as some Of
its opponents would have them believe,
is YET, under The present very able su-
perintendent, principals and teachers,
making some progress toward the hight