Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1879-06-01
THE TAXING-DISTRIOT
Government Declared by the Supreme
Court to be Constitutional and
Valid; That the Old Charter
OF the City of Memphis
is Repealed, and
The New Government is to all Intents and
Purposes Municipal Corporation,
with all the Legislative and
Other Powers belonging
Thereto - Dissent
ing Opinion.
Special to the Appeal

Special to the Appeal
JACKSON, TENN, May 31.-Judge Cooper
delivered the opinion of the court in
THE CLERKS SALARY CASE,
holding that a bill by clerk to have his
rights declared and the act of the Legislature
to equalize the salaries of certain public off.
GERS construed aud pronounced unconstitu-
tional, could not be sustained in advance of
the occurrence of state of facts creating
real controversy. The court did not pass on
the merits.
IN TIE MEMPHIS TAXING DISTRICT CASES
Judge Cooper rendered the opinion of the
court, holding the act repeating the charter
of Memphis constitutional, and of q majority
of the COURT Justices N'F4rlapd and Dead
enck concurrisg -hsldiDR tia act creating
the TaxIag District constitutional. This
opinion adjudges that the Instrumental
ties of local government. thus
created, are municipal corporations; that
the giving to them OF all
necessary legislative, Judicial and police
powers of an Incorporated city, and providing
specifications of effenses against the corpora
ton, or committed 10y its cfficials, with pen
alties and punishmests, contains but one
subject matter; that municipal corporations
are within the control of the legislature and
may be abolished at aHy time; that the act
is a general law; that the comforting of the
legislative power of the new municipal GOV
eminent upon legislative council, part OF
the members thereof, for their frat term,
being appointed by the governor
and county court, is free from constitutional
objection, the FIRST appointments being
merely. provisional and within the compe-
tency of the legislature; that the leglsla-
ture may reserve to itself the right to directly
To- E,1f
municipal corporations, and that the effect of
what has been done on the rights ef credit
ors was not before the court. and that as to
them no opinion is expressed.
DISSENTING OPINION.
Justices Freeman and Turney dissenting,
held the Taxing District law invalid:
Flrst-Becsu.e not general law.
Second-Because it by implication re-
peals our general corporation law, which
provides for the Incorporation of towns by
the chancery courts. Implied repeats are
forbidden by the constitution.
Third-The power granted 10 uaconstitu-
tiohal. The legislature cannot tax for local
purposes, either for county or corporation
purposes, except through the agency OF and
by authority conferred on counties and cor
porations. All other taxation must be by
fornity throughout the State.
Fourth-No power to authorize THE gov
error to appoint either State or corporation
officers, such as are authorized to be ap-
pointed by this law, legislative and Judicial.
The county court cannot appoint any officers
except those specially authorized by the con-
stltutioH, corporation or State officers not in
cluded.
Fifth-The subject of the law must be
expressed in the title; it must give notice Of
it, real purpose. The title of this act is not
to incorporate towns, but to create Taxing
DIs!nets. The title only misleads, but does
not exnEeaay hh-Syy ~ LII ~ 5frvJ. ,
TX iI--Tre whole act ls contrary to the
general arrangement of the constitution, and
the purpose of the convention, as expressed
in that ms trument.