TEXAS. 



833 



us. All we undertake at present to decide is that the 

 taxing district of Shelby County is so far the successor 

 of the late corporation of the city of Memphis, or the 

 same corporation under a new name, that a suit pend- 

 ing against the old corporation may be revived against 

 the new, and prosecuted to judgment. 



The point relative to the powers of the 

 Legislature appears to have been covered by 

 several decisions of the Supreme Court of the 

 United States notably that of Garrett etal. rs. 

 the present authorities of Memphis. In this 

 decision it was held Chief-Justice Waite de- 

 livering the opinion of the court that, while 

 (first) a corporation can not repudiate a debt, 

 and (second) the taxing district is liable for the 



debts of its predecessors, one corporation hav- 

 ing succeeded another, (third) payment can 

 come only through the levy of taxes on the 

 existing corporation by the Legislature, whose 

 power in the matters of taxation is sovereign, 

 the levy of taxes being an act of sovereignty. 



The essence of these decisions is that the 

 collection of debts owed by municipal corpora- 

 tions depends chiefly on the sovereign will of 

 the people as expressed by the law-making 

 power. The debt of Memphis now amounts, 

 principal and interest, to $6,600,000. 



The population of the State, by counties, 

 was as follows in 1880 and in 1870 : 



TEXAS. The presidential vote in 1880 was 

 as follows: For the G-arfield electors, 57,893; 

 Hancock electors, 156,428 ; "Weaver electors, 

 27,405. The Legislature assembled on the llth 

 of January, 1881, and adjourned on the 1st of 

 April. This body consisted of 29 Democrats 

 and 2 Republicans in the Senate, and 80 Dem- 

 ocrats, 4 Independent Democrats, 7 Republi- 

 cans, and 2 Greenbackers in the House. On 

 the 25th of January S. B. Maxey, Democrat, 

 was re-elected United States Senator by a vote 

 of 73 to 42 for J. W. Throckmortoa and 7 scat- 

 tering. The State was re-apportioned for legis- 

 lative purposes. 



* In 1370, from parts of Jackson and Overton. 



t In 1872, from parts of Dyer, Gibson, Haywood, and 

 Madison. 



1 In 1870, from parts of Grainier, Hawkins, and Jefferson. 



In ls"l. from parts of Dickson, Montgomery, Hum- 

 phreys, and Stewart. 



I In 1871, from parts of Bradley and Hamilton. 



\ In 1870, from parts of Blount, McMinu, Monroe, and 

 Koane. 



** In 1872. from parts of Bedford. Franklin, and Lincoln. 



tt In 1870, from parts of Macon, Smith, Sumner, and 

 Wilson. 



Jt In 1876, from parts of Carter and Washington. 

 VOL. xxi. 53 A 



The act passed regarding the sale of spiritu- 

 ous, vinous, or malt liquors or medicated bit- 

 ters imposes an annual tax upon the sale of all 

 such liquors as follows : In quantities less than 

 a quart, $300 ; one quart and less than five gal- 

 lons, $200; five gallons or more, $300; malt 

 liquors exclusively, $50 : provided that whole- 

 sale liquor-dealers or merchants paying occu- 

 pation tax shall not bo prevented from selling 

 unbroken packages less than five gallons with- 

 out being required to pay an additional tax as 

 quart dealers. The law provides that county 

 commissioners' courts may levy a tax equal to 

 one half the State tax, and incorporated towns 

 and cities also one half the State tax. 



The State, county, and city taxes must bo 

 paid in advance for not less than twelve months, 

 provided that any persons now engaged as liq- 

 uor-dealers under authority of the " bell-punch 

 law," approved April 3, 1879, shall not be de- 

 prived of any right, privilege, or immunity to 

 which ho or they may be entitled under said 

 law, but may continue their occupations for 

 the full time for which they have paid occupa- 



