Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1876-06-12
MERCHANTS CAPITAL TAX.
Additional Mandamua Tax 20 be
levied According 10 the opinion
OF City AttO<ney-Ah Interest
ing Question.

Additional Mandamus Tax so be y
levied According 10 the opinion
OF The City AttO-ney-Ah Interest
ing Question.
City Attorney Walker, at the General
Council meeting on Friday last, sent in
a communication to the effect that a bill
had been fled that day 10 the Chanoery
Court by Messrs- Brinkley and Lea, to
the collection of what is known
as the fifty cents aundry mandamus tax,
on the grounds that the tax had not been
levied on merchants capital, and that
therefore the burden was made heavier
upon the balance of the taxable property
Of the city, and that in consequence Of
this failure on the part of the city to
levy the same tax on merchants capital
that the whole tax was void. The City
Attorney states hat he had no doubt but
that this bill would be followed by others.
The ordinance Of December, 1915, pro-
vides for the levying of sundry man
damus taxes, viz, a special tax Of fifty
cents on the 800 Of taxable property.
This ordinance does include lin the opin-
ion Of the City Attorney the merchants,
capital. In the opinion Of the General
Council and by the charter the entire tax
on merchants capital was devoted to the
payment Of the police and fire DEPART
ments, and acting upon this the tax col
lector has not been collecting this special
tax from merchants. Many property
owners have also claimed hat the I. e.
Brown mandamus tax cannot be collect
ed from them because it is not collected
from merchants capital. In conclusion
the City Attorney recommended hat the
above ordinance of December u, 1875,
levyiug a tax Of fifty cents on the one
hundred dollars worth of taxable prop
erty, ETC., be so construed as to apply to
merchants capital, and that the tax-ool-
lector be instructed to collect said tax
from merchants for the year 1875 as the
same is already assessed and returned
for that year. The Federal Coart has
ordered the City Tax Collector to 60 on
and collect the Brown mandamus tax
from merchants capital, and the appeal
of the merchants in this case has not
superseded in any way that special order,
but the general order remains in force,
and tina. requires the city to levy upon
all taxable property. The writs OF man.
damus also, under which the sundry
mandamus levy ia made, requires a levy
upon all taxable property. Merchants
capital is taxable property aud under the
mandsmus should be included ia the
levy. The City Attorney made the above
A, suggestions, he deeming it his duty to
advise the General Council in order to
: avoid litigation and to make valid the
levy made under the writ OF mandsmus
The sundry msndamus tax is fifty
7 cents and the Brown mandamus tax
ffty-four cents on the one hundred dol
e lars taxable property of merchants, tn,
u same as that levied upon other taxabl
e property. The total amount of manda
mus taxes so far placed upon mer
chants capital is one dollar and fou
cents. At the General Council on Fri
q day last a resolution was passed on it
L first reading ordering a compliance Oh
the part OF the city with the suggestion
made by the City Attorney. The reso
" luton was then referred to the 0rdinanc,
Committee and will no doubt come III
for consideration again before the Gen
eral Council meeting to be held this al
" t%ernoon at the City Hall.