Edward Douglass White

“ It is impracticable to assort the goods either at the river landing or at the railroad depots when they reach Memphis, and, in order to facilitate the work, the Patterson Transfer Company has rented three warehouses in which the goods are stored for the purpose of assortment and distribution, and for other purposes below indicated. These warehouses are rented exclusively for this purpose, and the manufactured products of complainant, and no other goods, are stored therein. ”

“ Whilst these laws were in force the officer whose duty it was to list the merchant tax assessed against the American Steel & Wire Company, which we shall hereafter call the steel company, both the general merchants' tax and a merchants' privilege tax. The company resisted the assessment, and, after unsuccessfully pressing, through the administrative channels provided by the law of Tennessee, its objections, paid the tax under protest, and thereupon, as authorized by the law of Tennessee, commenced this suit to recover the amount paid. ”

“ Another variation is made in the course of the business, in favor of the Memphis jobbers, to the following effect: Any jobber in Memphis who is a recognized customer of the complainant can, without any previous written contract, or other special agreement, make out a specification of the goods he desires, and hand this, in duplicate form, to the Patterson Transfer Company. ”

“ The other propositions pressed upon our attention require consideration. They relate to two subjects: First, the asserted want of power of the state of Tennessee to tax because the goods were imported from another state, and were yet, it is contended, in the original packages; and, second, because of the alleged discrimination asserted to result from the provision of the state Constitution exempting goods manufactured from the produce of the state. ”

“ It has become the basis of taxing power exerted for years, by all the states of the Union. The cases themselves have been approvingly referred to in decisions in this court too numerous to be cited, and we therefore content ourselves by mentioning two of the cases where the doctrine was restated. ”

“ Moreover, the assessment laws, whilst providing that all 'persons, copartners, and joint stock companies engaged in the manufacture of any goods, wares, merchandise, or other articles of value shall pay an ad valorem tax upon the actual cash value of their property, real, personal, or mixed, . ”