The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-11-24
Tho Defects OF the states Reycnu,
Nssfuun

Tho Defects OF the states Revenue
system.
To the Editor II TAe.Srpal
sir-Now that We irc beaten in national
politics We maNnr Jilahly turn 20 the con-
sidciatiOn OF SOFAS defects In our State
government und laws. Aud frst Of all
our revenue laws ought to be radically
changed. Tell q citizen Of Tennessee that
$40 0oO, 900 worth OF property in Tonnes
sec escapes taxation altogether, aud he
will express profound asionishmont And
yet such Is the fact Howl The State
Constitution cxomps 81 900 worth Of per.
sonal property in the hands OF each tax
payer from taxation,
Now tho great majority o. taxpayers
own less than Sl,OO worth OF personal
property and, therefore, escape the pay
mont Of all personal property tax The
population oi tho state Il about i.G0O.O 900
souls. On the basis II one voter TO every
i've inhabitants we have $4,000 voters.
II Is safe 10 say scycn-tcnths Of the
voters pay no tar except a poll tax,
and many escape even that by reason OF
agu or disability. '' he result isthc burden
OF taxation falls upon the real estate and
upon the merchant Ot course u h impos.
siblc 10 make the burden Of taxation ok
ncty equal and uniform; hut that law
which most nearly accomplishcs this Is
BEST Tho chief delcct is ia the Conalilu-
ton itself. strangr M II may seem the
organic law In one fontcncc declares that
taxes shall DO cqul and uniform aud In
another cXrmpis 100 VI personally irOm
taxation. lrun The exemption applies pro
tanio io thuse who own personal property
IN cNccs II 81, 600 bu, this does not reach
tho truublc The inlUntiono OF object should
have been, aud perhaps was. 10 reach val
ne. without regard o. ths character d the
property. i g.. 10 make an properly,
VIII ,hrt real or per lunl, subject % taxa.
ton nd yalorcm. And yet while al real
estate Is taxed ad ,a'orcm, there Is OK.
cmptcd a 600 worth u pcrsonal property
In Tho hands OF the aN.paycr. The result
| il tie man who own no rial estate but
docs own a ,0QO worth 81 personal
property escapes al property tax;
while thc mau whouwns no personal prop
criy, bat does own real estate, il taxed
upon the full value OF that real estate, no
matter whether IL b. more or less than
/ q, UuO Ia value. or, 10 illustrate by ox-
ample. Tho stalwsTi Young man who has
a dorm HORSES worth u 900 paws no prop.
Crty tax, vhilc tho oil widow who has a
homestead worth 81, 900 PAYS full taxes.
/ The statement OF Tho case y conclusive OF
ulo inequality aud Injustice OF the law.
Nor Is this all. Il IA o sort OF embargo on
| real estate. II Discourage investment In
real estate and encoDDsos thai system OF
acquiring and holding just enough per.
/ sonal property to ckayc all taxes. Tho
language Of tho Constitution Il A. follows
Al property, IRA. pcnoAal aud mixed,
shall be taxed. but tbs legislature
shall except gfOD worth OF personal
/ property Ia tho bsnds Of each taxpayer.
= All proy6rly shall bo taxed ao.
corling b. IT, value. that value 10 bo ascer'
tAnod in such pasnncr a. the Legislature
shall direct, 40 That taxes shall DO equa'
aud uniform Throughout the State. Article
| =, section -. WI
We complain ci high taxcS Its the
shibbolcth VI the demagoguc, the slogan o
tho politician. Aud yo, VIC are absolutely
etempllng from tarsion the hulk Of our
/ personal property IN Tennessee Not only
/ 20, Ne scaled our public debt to 90 oents
on tho dollar, and have not boon toe
promp, IN paying The interest on 1t scaled
10 that sum.
Now II rus AryKAL with - srca, inllu.
onco will cali the attention OF the Lrgi.-
lslure 20 thl. aud pr.ai tho demand ior =
new ooAsu,ution In order 10 rectiiy this
sAd o,hsr ebjecti.ushle features Of the or
ra.ic lev, q lasting and r-sersl bes.a,
vii havs seea aooosAplishsd Zoe tho Whole
BODY pciitic II rsaass.-e And viiA iAs
needed chasgos made We shall not default
In the payment Of principal and Interest. d