Taxation without Representation (1914)

Negroes form 40 per cent. of the population of Memphis, Tenn. The city laid the following taxes during the year 1912:

For General Purposes	$1.32 on $100
For Public Schools	.25 on $100
Total City Rate	1.57
State Levy for Parks	.15 on $100
State Levy for Cossett Library	.03 on $100
Total Rate for City	$1.75 on $100

State and County Taxes
State	.35 on $100
County	.21 on $100
Schools	.32 on $100
High Schools	.01 on $100
Bolton College	.01 on $100
Industrial School	.01 on $100
Industrial School Apportionment	.01 $\frac{1}{2}$ on $100
M. & O.R.R. Sinking Fund	.01 on $100
County Bonds Sinking Fund	.01 on $100
Levee Bonds Sinking Fund	.01 on $100
Interest	.05 on $100
Bridge	.08 on $100
Turnpike	.15 on $100
Normal School	.01 on $100

From this taxation the Negroes get less than half their proportionate share for public schools and not one-fourth their share of public improvements; they cannot enter the parks for which they paid, but in 1913 they were given a small plot of land for a park. They are denied all access whatsoever to the following places which they support by taxation:

The Cossett Library.

The high school.

Bolton College.

The industrial school.

The normal school.

And Negroes have not a single representative in the city government.

Not only this, but they are large renters of real estate. Everybody knows that the renter of real estate pays the taxes on it because the owner invariably charges him enough to pay the taxes and repairs and a reasonable (or unreasonable) return in addition.

Who is supporting Memphis?

Who is supporting the South?

Taxation without representation is tyranny.

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Citation: Du Bois, W.E.B. 1914. “Taxation without Representation.” The Crisis. 7(5):240.