Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1877-02-22
PRIVILEGE TAXES.

that ga privilege is the exercise Of
some calling which may be prohib-
tied by general law" This should
be the case, bat it is not under our
bungle of a constitution. That
instrument gives the legislature
power to define privileges. There
is no limit on this power. By ex-
aiming the statutes it will be seen
that almost every manner of indus
try, except farming and manufac-
turing, has been declared a privilege
and taxed as such, with the appro-
baton of the courts. Look at the
list Merchants, wagons, omni-
buses, architects, dentists, hotels,
butchers, cattle and horse dealers, for
instance-essential to the convent
ence of the public and the transac-
ton Of ordinary business. Can
these things be prohibited by any
law? When it comes to saloons,
theaters, shows, ETC., it might be
argued with some show OF
plausibility that these are
luxuries that can be dispensed with.
That which is injurious to the
morals, health and peace of the
public can be prohibited, but the
avocations we have named first are
conducive to the general welfare.
Yet they have always, or nearly al.
ways, been subject to an arbitrary
privilege tax under the old and
the new constitutions. This is a
tax upon the avocation, and the
amount is ascertained by an arbi-
trary rule not uniform or just. The
amount assessed upon the merchant
is equal to his ad valorem tax on
capital, whatever that may be, and
regardless of his profits or losses,
while a rickety old hack pays the
same tax as a fifteen hundred dollar
turnout. The ayocation is taxed,
regardless of capital invested. The
smallest fruit-stand is liable to a
privilege tax Of ten dollars to the
State and county, and municipal
taxes besides. The proprietor
will learn by reading his license,
which embodies a receipt, that
he is a merchant. In many in
stances the poor cripple never has
a stock worth ten dollars at any
one time. Yet he has to pay his
ad valorem tax as well, in addition
to the specific privilege tax. The
intricacies and injustice of the
privilege tax system of this State
find a parallel in no other State in
the Union and are understood by
but few except those who are not
interested in having changes made
for the benefit of the taxpayers. 10
use an old expression, we are in
favor of "free trade and sailors
rights" All privilege and excise
taxes shoald be abolished except
upon a few ayocations which are
followed to minister to luxurious
and enervating tastes. We formerly
had a law taxing lawyers, and it is
only the decision of a lower court
that suspends the collection of the
tax to-day, for the Supreme Court.
after considering the matter two
or three years, came to a tie
upon the question. Yet who
will say that the practice 0.
law can be prohibited by law
This, like the doctors tax formerly
collected as a privilege, is a tax OF
education, on mind, energy, anC
life itself. Yet it has never beer
declared unconstitutional in thi
State. There would be as mucl
propriety and justice in fixing
privilege tax upon the ayocation 0
a school teacher, plumber and ga
filter as has been done, photo
grapher as is done yet, stone-cuttel
brick-layer, plasterer, tailor, carpen
ter, blacksmith, rail-splitter, wood
hauler or miller, gunsmith, shoe
maker, porter, well-digger, or an
other trade or following whic
requires skill or manual labo.
Every man should be allowed q
least a chance in life. If the la
cannot foster any interest it shoul
at least treat all alike and Withhold
, a depressing hand from the wea
and defenseless. The entire theoI
! of privilege taxation, as engrafte
in our constitution, is a relic Of
former period, when commercii
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