Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1879-05-26
1T is VOID"
Says Judge Baxter Of the City
Charter Repeal
An interesting Summing Up as to How
the Taxing District Cases are
Likely to Go.

oftAs6 "a NhHOa SANt~SHo MOAC Au
the United States courtroom early
this morning awaiting to hear Judge
Bakers final remarks upon the Tax
ing District legal complications.
The judge tsOk the bench in com
pany with United States District
Judge Hammond at 10 o'clock. His
remarks were highly interesting, and
all present paid the closest attention
to all he said.
In oral opinions in the cases against
the city of Memphis Judge Baxter
held, first, that the act of the legisla-
ture repeating the charter of the city
of Memphis, is absolutely uncOnstitu-
tiOnal and void second, that the act
creating the Taxing District is like
wise absolutely unconstitutional and
void third, hat such was his DELHI
crate opinion after careful and elabo-
rate investigation of the questions in
volved that it was not necessary,
however, for him to so hold in these
cases, for he might concede the con-
Stitutionality Of the two acts so far as
their effect to dissolve the old corpo-
ration and create the new is con-
cerned, and be compelled to hold,
both under the State and national
constitutions, that the two acts we're in
effeetual to prevent the collection of
the debts due by the city of Memphis
through the Federal Court.
After the delivery of an interesting
opinion the court gave directions for
the demurrers interpOsed to be over
ruled, and for judgment to 90 against
the defendant taxpayers for the
amount claimed. This was in answer
to the request that Mr.. Meriwether be
recognized as receiver, and it recog-
nizes only Mr.. Latham. In addition
to holding all the back taxes subject
to the satisfaction Of the judgments
against the city, Judge Baxter held
that the Federal Court could, if the
taxes already received were INSULT
cient, go forward and levy and collect
taxes for the purpose Of paying the
debts.
This last proposition, however, the
learned judge stated hat he held
merely to make up the proper case for
division Of opinion so as to obtain the
judgment of the Supreme Court on
the question. He recognized, and
stated that he would follow, the de-
e%isions ofths Supreme Court, holding
that the Federal courts could not
levy and collect taxes. But as there
was a disposition in the Federal Su-
preme Court to review their decisions
on this point, and as it would likely
become a vital question in the cases
now before him, he decided in favor of
the power, merely to present the ques-
ton anew to the United States Su-
preme Court.
-.
This virtually settles that matter as
far as Judge Baxter is concerned.
He, however, said, among other things,
that the State Supreme Court ought
to decide the matter, and that in his
judgment it could only be decided one
way. This Courts decision is looked
for on Saturday next with great earn
%estness.
A rather amusing incident occurred
in the delivery Of the opinion, OF
during the progress of the Judges
remarks. 1t seems that Attorney
General ], B. Heiskell, on behalf Of
the city, had argued in these cases
that the provisions in the constitution
Of Tennessee in relation to the restric-
tons as to special legislation concerning
corporations, related alone to private
corporations. Judge Baxter, as vel
as General Heiskell, we're members o.
the constitutional convention (l870)
and Judge Baxter produced in Court
and read from the journal of the con,
y%ention showing that he Baxter had
offered an amendment to the provision
10 question comforting it to private
corporations, and the majority voted
it { down, leaving it applicable as vel
to. municipal as private corporations
and strange to say, General HeiSkel
is recorded as voting with the major.
ity, which the judge thought was in.
dieative only OF a little want Of tina
jewel, i" consistency" His record al
a member Of the convention did no.
consist with his position as counsel.
Picnic.
The German Protestant Sunday-schoo
picnic will come of next Monday, Jun
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