Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1876-06-05
SPIRITUOUS LIQUOR DEALERS
TAX,

y y n vi UN
HOtos that the Privilege of rpfr-
ituOus Liquor. selling shall be
Taxed lIk other Privileges by ihe
county, 80 that the Percentage of
the same, as Compared wish the
state Tax, shall be Equai and
Uniform
The Knoxville Tribune gives the text
of a Supreme Court decision, delivered
by Judge Sneed, which bears upon taxa.
ton by County Courts, and is Of general
interest. The decision is as follows:
Stern VS.. Lewis. The plaintiff is a
licensed retailer of spurious liquors in
the city Of Knoxville, and the defendant
is the Clerk OF the County Court of the
county of Knox, and collector of the
county tax upon privileges. The plain
tif paid to the defendant unoer protest
the county tax upon privileges for 1876,
and thereupon brought this action be-
fore a justice of the peace to recover
the excess IN the tax Tor 1876, over the
amount be had been paying for previous
years. he complains that to tie extent
OF said increase the tax is oppressive
and unlawful. The justice rendered
Judgment sustaining the tax, and upon.
appeal TO the Criminal Court Of said
CONTEMPLATING Jurisdiction by law Of
such cases-there was a like result. The
agreed case shows that at the April tern
Of the County Court, 1876, the court
fixed the rate Of taxation on privileges
and property Tor county, railroad aud
school purposes. The record contains
a schedule OF the rate Of taxation thus
fixed upon property, privileges aud polls,
for county, railroad and school purposes.
According TO said assessment merchants
are required to pay on the capital ia
vested ad valorem tax for county puf-
poses, OF twenty cents on the one hun
dred dollars--ffteen cents Tor railroad
purposes and ten cents for school pur-
poses. Liquor sellers by Wholesale end
liquor sellers By retail are taxed upon
the capital invested as other merchants.
and in addition the privilege Of retailing
spirituous liquors is taxed for eouuty
purposes one hundred and fifty dollars.
and a like amount each for railroad and
school purposes, making the total amount
OF the county tax for said privilege four
hundred and fifty dollars.
The property tax is fixed for county
purposes at thirty.ive cents on each one
hundred dollars worth; for railroad pur
poses at ten cents on each one hundred
dollars worth. The privilege Of running
an omnibus is fixed at four dollars for
the county tax, one dollar for the rail.
road tax, and one dollar for school tax
The plaihtiif rests his case on the Proper
construction Of a statute, which is IN
these words: THE county courts Of
the respective counties Of this State shall
not levy any higher pro rata rate OF
taxes on any species Of property, priv
lege, or poll, than on any other which il
taxed by the law Of the State-but the
percentage Of, as compared with The
State tax, shall be equal and uniform;
and that the taxes assessed for county
purposes shall not exceed the rate Of
tax provided By this act Acts 1870
Oh. 81, 80; Code, 49l. The Legislature
has the power under the Constitution Ia
authorize the counties aud incorporated
towns Of this State to impose taxes foi
county and corporation purposes respec.
lively, in such manner as shall be pre-
scribed by law, and all property shall b,
taxed according to its value, upon III,
principle established in regard to Stat,
taxation. Art. 2, sec. 20. The preced
ing section Of the same article provide
that all property, real, personal
and mixed, shall be taxed; that al
property shall be taxed according to il,
value, the value to be ascertained il
such hammer as the Legislature shall di
rect, so that taxes shall be equal RnC
uniform throughout the State; no ono
species Of property from which a IA,
shall be collected shall be taxed higher
, than any other species Of property 81
: the same value. but the Legislature sball
: have power TO tax merchants, peddlers
3 and privileges in such manner as thew ma,
from time to time direct. Art. 2, sec. 2s