PRINCIPLES OF TAXATION. 439 



all taxed to supply the wants of the State of Tennessee alone. 

 ISTashville is similarly situated, to some extent, and perhaps Knox- 

 ville and Chattanooga, just to the extent that they may have pros- 

 perous trade beyond the State. Hence it will be seen that the 

 farmers or country people should not be prejudiced against the cities 

 located within their State, for they receive more aid from them than 

 they give in return, and are consequently the gainers. So the prac- 

 tical operation of large cities seems to be to receive trade, and be- 

 come rich out of it, from other States more than their own, and allow 

 their own State alone to receive the full benefit, as far as her de- 

 mands go. This, it strikes me, should not be objectionable to the 

 farmer or countryman, or to the State or any part of the State. 

 Consequently, by no means should they desire any law, of any kind, 

 to exist in the land, whereby the cities are oppressed and kept from 

 growing, when, by its repeal or modification, they would not be 

 harmed a particle, but, on the contrary, be benefited. 



" To undertake to enforce a very oppressive tax on money is 

 ridiculous nonsense. It is impossible. The Maker of all things has 

 forbidden it, in giving to all things their peculiar nature. He has 

 forbidden an oppressive tax on money, by giving it such an easy 

 mobility that it can go, in a fortnight, from Tennessee almost to the 

 uttermost parts of the world. And just so, to some extent, with other 

 kinds of movable property. It would be about as wise for the Legis- 

 lature to pass a law enacting that, from and after this date, the 

 great bulk of the water of the Mississippi River shall flow toward 

 Cairo instead of toward ISTew Orleans, as to enact that the great bulk 

 of the money of Memphis shall pay four and a half per cent 

 tax per annum. It is wise in man to deal with things as they are, 

 and will be in spite of him, and not as he may think they should be. 

 Don't kick against the pricks! 



" Suppose that some city or town found it necessary, in order to 

 pay current expenses, interest on debts, etc., to levy a tax of ten or 

 fifteen per cent on all kinds of property, real, personal, and mixed, 

 and that it was rigidly enforced. Does any one suppose that there 

 would be any movable property there in twelve months to collect the 

 tax from? ISTo, sir; you would hardly be able to find a pocket hand- 

 kerchief or a pound of coffee in either of these cities. But all the real 

 estate, houses, etc., would be there still, but without tenants, and 

 consequently, on account of the high tax and want of occupants, 

 worth nothing. Suppose, again, it was possible to adopt a process 

 to make the real estate worth something, could it be done by running 

 the occupants off and receiving no rent whatever from it? No; it 

 could only be done by adopting a process which would fill all of your 

 houses with tenants, and secure to you a rental from them; and that 



