Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1875-08-11
ATTENTION.
A Planter Has 20 Pay n Wagon Tax
II He Hauls His Crop to Mar
ket.

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A Planter Has 20 Pay n Wagon Tax
II He Hauls His Crop TO Mar.
ket.
The trouble caused by a new order, is
sued by Mayor League to his sergeant
alarms, to arrest all farmers who we're
found selling watermelons, fruits Of
earth, etc, in the public streets Of the
city, no matter whether they we're pro-
fe%ssional ~peddlers or men who were sell
ing the produce Of their own soils, has
caused quite a commotion in the city
and country. Several farmers were ar
rested and had to pay five dollars for a
license. City Attorney Walker yester-
day furnished the Mayor with the follow.
ing legal opinion:
MEMPHIS. Tenn, August 10.
Fred c. schaper. City Tax Collector:
SIR-You inquire of me whether.
under section 30, subsection sc and
the amendments thereto OF the city ordi.
nances (page l62, Bridges Digest, 1879,
the license tax OF ten dollars can be de-
handed of those who peddle vegetables
and other articles in wagons upon the
streets.
That section imposes q tax upon every
owner Of wagons and other vehicles,
whether residing in the city or not, kept
or used for the free delivery of goods,
wares, merchandise or chattles to Gus.
toners or others within the city, for
each vehicle the same tax that is herein
charged for vehicles of "a correspond
ing description which run for hire"
| think they are taxable. All the
legal questions involved in your inquiry
are distinctly settled by our Supreme
Court in the case Of the city of Mem
phis against Bsttelle & Co., MSS. and
unreported.
That these are in fact free delivery
wagons cannot, | think, be denied; and
that being true, all the questions that
can be raised are settled 10 favor Of the
tax in the case referred to.
Respectfully,
S. P. WALLER, City Attorney.
Under the above ruling a farmer who
peddles vegetables, fruits, hay, oats,
wheat, cattle or horses and mules raised
by him upon his W place, and if car.
ried to town in a wagon or other vehicle
for that purpose, has to pay a license
tax Of ten dollars as privilege tax. This
is something new in Memphis, a new de.
parture dug up from Bridges Digest to
the old charter, and an opinion Of the
Supreme Court in the case Of the city Of
Memphis VS.. Battelle & Co.
If we remember the case of Battelle
& Co. correctly, the point involved is as
follows: Battelle & Co. kept a rolling
mill in Chelsea outside the corporate
line and used their own wagons to de-
liver their manufactured goods to Gus
toners, and also used said wagons to
gather up scrap iron for the use Of the
rolling mill. The lower court decided in
favor of Battelle & Co., but the Supreme
Court reversed the decision, holding that
such a state Of facts made the vehicles
Of the rolling mill company free deliv'
cry wagons" and we're taxable as such,
By parity ofreasoning, the CityAttorney
has come to the conclusion that the
wagon Of a farmer, by which is delivered
to citizens the fruits or products Of the
soil raised by the farmer, is also taxable
as a free delivery wagon"
This is a very important ruling, no
only to farmers, but to ire people o
Memphis, who are being supplied with
cheap food from the country. We un.
derstand that a number of farmers viii
resist the collection OF the tax and take
a case up to the Supreme Court for final
settlement.