Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1882-12-27
LETTERS FROM THE PEOPLE.
EuGOreIDS the Lien for the Collection
of Back Taxes.

III
of Back Taxes.
To the Editors of the Appeal:
You will confer a favor on many OF US
poor devils in Inc country who have not
been able TO pay our back taxes, by repro
ducing the inclosed article-from the Browns
Vile Democrat, of the 18th instsnt-which
cut from your evening contemporary day
or two ago. 1t is a truthful, vigorous, pa
triotic and opportune article, 10 which we
would respectfully call the attention of our
legislative delegstion-elect. S. REMBERT,
And many others.
WOODSTOCK, TENN, December %, 1852.
A TAX LAW WITHOUT THE EQUITY OF RE-
DEMPTION
The Brownsville Democrat, of the 18th
instant, says:
Under an act of the General Assembly passed
April 26, 1882 and by special authority from the
comptroller OF the state, Gen. W. F. POston is
busiiy engaged in filing bills in chaneery against
the lands Of delinquent taxpayers to enforce the
lien of the State for back taxes Gen. Poston is a
polite and courteous gentleman and is disposed to
confer all the favors on the people that he can
within the limits of his authority, and we can
have no complaint TO make against him. But the
law under which he is acting il Ubiquitous and
oppressive, and bears the unmistakable impress of
the Legislature that enacted it. When land is sold
and the unfortunate citizen who may be deeply
involved and unable 10 extricate himself without
away forever under the merciless opera
tions of q law enacted by a corrupt and
defiance of the popular win and insolently over
stepped the limits OF constitutional authority in its
the people, and to rob them OF the fruits of their
honest jil. The tyrann character OF the iron
law in que ton places it side by side with the
one hundred-and-thre iniquity. These taxes are
legally due, and the courts can give no relief and
ture. We think it is proper case for legislative
relief for most of these taxes were assessed when
property bore fictitious values, and money was
plentiful. Since that time property, under the
blghting politics of the Republican party, has
greatly deprecated in value, and money matters
said that the people ought not 10 have allowed
these taxes to accumulate, and that if their homes
precedented hard times that have cursed this
country for the last seven or eight years are
a sufficient answer to that argument. People
priving themselves of the ordinary COM
Bic misfortune, and 1t does seem to us that the
Legislature ought 70 adopt some plan TO mitigate
ths oneEoIs burdens imposed upon me poorer
these taxes in full. In view OF the great deprscia
ton OF property, and the increased value o.
process which the State has adopted in the settle
ent OF her own debts should be called into requi-
sjtion, and also the time OF payment postponed.
The enforcement Of a tax which amounts 10 CON:
iscation is suoversive of the legitimate ends OF
tial principles of liberty. The proceeding insti-
tuted under the act above referred to are practi-
be promptly arrested by legislative Interference.
All the Internal machinery put in operation by
press the people should be shiyered to atoms by
the truly representative Legislature which meets
in January.
Perjnry asd the Tax ON Personality.
To the Editors of the Appeal:
DR.. Hewitt, in his communication in the
Sunday issue Of The APPEAL, states that the
asssssme mt on merchanis' capital is $1,000, GOO
10 the Taxing District and in the S ate S16,
100000. This fact may solve the enigma as
h.
nessee as il does other States. According to
statistics (which statistics are based upon
the sworn statements of our citizens), Ten
uessee ia the poorest State in the Union ex-
cept Nevada, which returns personally at
1885, 900 only. Vermont, sometime con-
sidered poor State, returns S47 GOO 900, or
nearly three times that of Tennessee; South
Carolina SIS, 100000. The only inducement
held out TO capitalists in ogr State'is, that
of all States, we have the smallest rate OF
taxation, ten per cent. per S10O State taxi
but the inducement goes for naught when it
ia plain that so little money can be made ia
The State as evidenced BY tbs small person.
ally assessed. Either the capital invested
is ridculously small, or our State contains
a majority OF prevaricators. l incline TO
the latter opinion, and think Mr.. HeWitps
estimate of $8,000,000 is at least twenty-five
per cent. too low. Leaving out the person
Nashville and Chattanooga, l think it is
still safe 10 assert that these three
cities alone would return more mer-
chants capital than is returned
BY the entire State, If our merchants pos
sessed sufficient honesty 10 return the true
amount of their capital. Aud in Christian
community this is the more inexplicsbIe,
since merchants are required annually 10
swear 10 their largest stocks on hand and
amount invested. Men who would scoru TO
lie on any other subject, and be indignant if
their veracity was even questioned, will may,
must, as the figures show deliberately give
in az their capital invested, or largtst stock
on hand in the year, at about one-fo0rth of
what it really is; and II any quallls of con-
science are felt they are quoted by the re-
feciou that it il customary with all mer-
chants 10 do likewise j 60 not maintain
that all do willingly falsify, but in my bust
ness experience with various houses / have
found i to be customary. Eminent lawyers
and jurists, past and present, have frequently
debated the question OF the expediency OF
aboIishing the oath 10 our courts. Ii the
OATH was abolished in the matter OF person
atty returns, perjury lharsh as it is that Is the
name for i'll would not be so Plantiful among
our citizens as it at present seems to be, and
the Golfers of the State would not suffer.
Yours, for the equal taxation of the mer-
chant, the boudholder, the capitalist, and
the real estate paper. JUSTICE.