The recorder, or, Lady's and gentleman's miscellany. [volume] (Richmond, Va.) 1801-1802, 1802-05-12

operates ailnOlt numerically as q duty:
bur there are cafes in which it operates,
as poll tax only, and in which retribu-
ton, never can be Obtained. There are
merchants and companies of merchants
who ieldom import, and who never re-
tail. Their buiinefs lies principally, in
buying, telling and fhipping the produce
OF the country for themiclves, Or for
others on commiMon. Occafonally
however they receive from their corref-
ponlcnrs abroad conGgnments OF few
valuable articles, to di(poia Of 10y whole
tale. For the privilege Of performing
friendly a6t, perhaps Of telling few
pipes Of wine, sax otforry dollars mutt
&c paid TO the public, altho' the commit
iion may be Inefficient 20 'diicharge it.
Upon i}atcment like this, comment
Is unneccilary.
Perhaps IN the butineis which is done
in this country, il telling foreign goods,
on commiiion, the only exceptions will
be found, 10 rhe general rule, chat 4 tax on
merchants IS a duty on goods. II fales
OF this deicription, as the proceeds,
whatever they may be, belong TO the
conllgnors the tax Teens TO fall entirely on
the agent. Perhaps TOO it may be faid
that the fax operates in the fame way on
importers; who fell their goods at sxed
advance, on the invoice price, and can
nor diitrlbGte the comparatively fnnall
iun oflorty dollars or h,to 600 lterling
worth OF merchandise, even If rhev were
diiPoEed to 10 10. This is not believed
60 be corre6. The majority ofinpor-
tiers are retailers alto, and even where
they are not, it might be eaiily ihewn,
that the grois amount Of the tax paid by
importers has an effect on rhc iales, and
makes its way in fome ihape or other 70
the goods fold. But it is irnnaterial
whether the laA luggeiion is correct or
not, J. the TAX does fall on the merchan-
dize, 1t is as before laid dury, and as
before proved the Legislature, upon that
ground have no righg to impoie it. IF
on she other hanc it D. true, rhatir falls
on the importer only, the injuGticc Of the
law is greater than was fuppoied: while
TWO con{tiruronal objections tI1at have
been urged refsin al their force. The
lmuitIce IS greater than was ioppofed,
becaufe if the tax operates as capiration
tax or the importers, but as durv on
ly3 with rejpe6t to retailers, the law de.
!crves repr0balions not only for icleEa-
ING 4 particular clais CT fociety for rax-
alton, but for bearing harder on one
part OF that ciais th2non che other. Nor
viii the a,}Inillion Of the doctrine thar 4
tax on importers is nor dury or mer-
which however is noradfnitted.
mPMr in any degree, the force of the |
urged in the firlt parr Of this
addI- is, with view 20 thew, thar fuch |
a tax IS prohibited By thofe cIaufes OF
tbe Condllurion, which place the i'm
poit revenue Of the general Government
beyond the controrl Of the fate Legif-
lalores md, give TO Congrefs an exclu-
tive JurSdictlonIn all matters ola COM
mcrcial nature.
This law IS djrs6 violation of the |
flftt and fundamental principle of raxa- |
tlon, as laid down by the mott intelli- |
genr writer's in political lcience. e The |
" members oFeYery community ought |
g 70 contribute to the wants Of the fate
ON ProPortlontotheir ability" + twill |
not he fald thae the tax in auanion has
che leait relation to The property, or re- |
venue Of the payer, and it mutt there /
fore be admitted to be detective in this |
" eile1tiai point. + But it has been |
Iati. and no dNllht W.. "a - !