The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1889-02-20
UNJUST PRIVILEGE TAX.
EARNEST MEMORIAL FROM ARCHI-
TECTS AND CIVIL ENGINEERS.
OF ALI the Professions Followed in This
state They Only Are Required to Pay
for the Privilege, and That, Too, With
out Any Protection.

The following memorial from the archi-
tects and civil engineers has been for
warded to the Legislature for an earnest
consideration:
To the senate ana House Of Representatives Of the
state of Tennessee
The architects and civil engineers en-
gagged in the practice of their respec-
tive professions in the State of Teanes-
see, respectfully beg leave to submit TO
your honorable body the following me.
mcrial, and earnestly pray for its favorable
consideration:
Section of Chapter |, of the Acts of the
Forty-iifth General Assembly, imposes a
privilege tax of S25 upon architects and
civil engineers, to which the county adds
IS per cent, and which, with the addition
of the Clerks fees, makes an aggregate an
nual tax of about SIS required of them for
the privilege OF following their respective
occupations
For many years, OF all the professions
followed in this State, those of the engi-
neer and architect only have been re-
quired to pay privilege tax, and that,
too, without that protection of their rights
which the payment Of the tax for the ex.
ercise OF the privilege would seem to guar
antee.
There are at this time only twenty-five
practicing architects and about twenty-five
practicing civil engineers in the State, and
these few are required to pay privilege
tax as herein set forth, while the 1000
practicing lawyers $500 practicing physi-
clans and the 800 praclicing dentists in the
State are permitted to follow their respect
i've occupations without the payment Of
any privilege tax.
Further, there is no law prescribing the
qualifications OF the architect or civil engin-
Ger, hence any citizen, whatever his quail
iications can upon the payment OF the tax
referred 10 become a practicing architect
or civil engineer Those who are trained
and educated, therefore, in these profess
sons have no special privileges over the
unframed and uneducated man who may
choose to announce himself Us an architect
or civil engineer. Neither have they any
special privilege over the contractor and
builder, OF whom no privilege tax is re-
qured, and 10y whom the designs OF the
architect and civil engineer are frequently
copied, appropriated and used for profit,
and oftentimes before they are used in the
works for which they were designed.
The labor OF the architect and OF the
civil engineer is in the main OF an intel.
lcctual character, and their works tho
product OF mental labor, and which after
being executed, are frequently copied and
used without authority, thus depriying
these professions OF patronage and revenue
which might otherwise come to them.
They are compelled, therefore, to follow
their only occupation, making little more
than bare living under the most iavora.
BILE patronage and circumstances, for which
they are requested TO pay burdensome
tax.
The Supreme Court Of the State has held
ana decided that "the right to practice law
is the right Of thought and mental labor,
common to all, unimmmcled by consiitu-
tional regulations, aud hence TO require
OF lawyers the ayment OF a privilege tax
j. unconstitutional. For the same reason.
your petitioners respectfully submit that
the privilege tax required OF architects and
ciyi! engineers would seem TO be also un.
constitutional, because their work. like
the lawyers brief or the physicians
prescription is the product OF mental
labor.
We respectfully, but earnestly, protest
against the apparent unjust discrimination
OF the present law which thus singles out
the two professions OF the auhitcct and
civil engineer from the entire list, aud de-
mands from them, alone OF all those which
require special education and mental
trimming, the payment Of money TO the
State, for the privilege oi laboring in their
respective professions. We are in the en-
Ioymcnt OF no privilege, prerogatiyc,
emolumcnl or protection, which Is not
equally given 10 all without charge.
Neither do the professions which We pur-
sue, work nm injury directly or remotely
10 the state or The humb.cst private ciu-
zen. On the contrary, W. are Oi the opin.
ION that encouragement aud not opprcs-
hiyc legislation, should be the policy toward
those professions whose object, IN their
highest perfection, Is 30 bpiuufy aud
adOrn the state, 10 develop her resources.
aud TO promote the safety. comfort, and
welfare OF all ner citizens For these rca-
sons, therefore, We respectfully petition
that 30 much Of hcprcscnt law as now re-
quires the payment Of q privilege tax by
architects aud civil engineers be repealed,
and Tor This your petitioners will ever pray.
James D. Cook. Architect. Memphis
llW 81 g. luuy', Arh.ieDt N,uphiA
", ~ baldwin Architect Memphis
G. q. NufArs AuhilrUl NpuUlIa
q %. Nusruplaguigr Architect Ncmrhls
W. q. thlmlCfllu. Architect Memphis
Charles ll. NuidWyll, Architect. MumphiA
vs.. ll Floyd. Architect. thItiHuu0fn.
eullY lulclaur q Patton. g. D., Chattanooga
1hus. g. NgHle. Auhirri. tlHfiHuuu.A
D. ~. Hunt Auh..gHt. chat. nuasa
D. T. Chute. g. D.. youth ifu.UHlf
Nicholson a HHEo. e.. o., kuuUtlIiH
q. a. MHfIuE. e.. O.. Knoxville
laumHuu Enls.. Architects Knoxville
stephenson. tUtdfN Co, Architects Knoxville
Beaver y iuuuc.sigr Architects. Knoxville
dDurr ". Thompson. Architect Nashville
z. J. ulsmukc., Architect. Nashville.
T. williamson. AVHl.r"t. nashville
" y FOSTER go Nashville.
W. " -uufhgHto 81 SON. e.. O. & Sur. Nashville
Hugh g. llumI..uu. AUalIUfI Nashville
Mm. l. klkrr Architect. Nr.HfiIc