The recorder, or, Lady's and gentleman's miscellany. [volume] (Richmond, Va.) 1801-1802, 1802-04-17
OBSERVATIONS
ON THE
TAN ON MERCHANT S,
Respectfully 'ubnitsed TO the conhdersiops OF the
General Age mbly ofYirsnia.
70 aaEs' .ssr Ph6lf,5srss nawt,

wealth, iubjeSting whoieiale daiers in
articles OF foreign growth or naIefac-
ture, TO an annUal tax OF FORT dollars,
and retailers of iuch articles, to .. tax
ofhteen dollars. This law has BEEN
regularly renewed, every year fnce It's
adoption, and ir may be preianed, Will
be again re-enaeted, If the important
quel}ion which it pfefents, fhalI be pat
fed overwiti, tire iarric iilcnc. ehat has
been hitherto obieryed.
The obje6t ofthe prefent addre}s is
!. TO prove, that this tax is neither cohli-
tuticnal nor luls.
Tie revenue Brought into the i,rea-
fury, from this ioQrce, is certainly an
0bje6e OF fo1ne importance. The
amount IS comfortable, and the coilec-
! tor. cay; bGs If either branch OF the
foregoing prcPoftion can be supported;
fir can te Pfoveei, that the law, under
which 1t ariies, Is either an itlha6tion of
the Federal Conlfitution, OF ,rIiuit, ar
t gumenss fUuRdezl on cofvenience, ought
to nave hGginfiGgnce. in the decifon,
| @h'cll the Ecgiilature, mutt pronounce.
II is believed 5tlat rhey Will have no in-
HuenCc: tfc attachnseRt to lriaciple,
which hitherao has becIa generally, ifnot
uniformly, unaffected Dya the Virpiria
4Aaernblyy j)uttifes, This 5eiies but whe-
ther our experience ct home, is not
t0nrctIc1~s TO prove, wflar il. has alrea-
dy told Us, from abroad, that e tbc6 sgbo
Jssf peacsr fcxgsf r:gbf, (" = IS a eaci9ion
which tinse alone can determine.
The tax under confederation, being
Erpofcd, on wholelaie ard retail dealers,
in articles OF foreign growth OF manu-
fa6ture, IL is an obvious trucl1, .aati II is
either duty on thofe articles, which
like all other duties enhance tie price
OF t!le commodity, and IS finally rcfsnsi-
cd By the coafumeF; or, 1t has no in
Asiaaee on the price, ard is therefore
poll FAX, on the individuals engaged in
the butinefs Of Filling foreign naerolan-
dize.
This potion appears too, clear 10 re-
euire illthtgdtion, and will therefore be
ai1uued as true
Il tAc tax operates, IS . duty, on TO-
reign mereflantuze, il contrary &c, the
Confticuticn of she ;Uaiced States, and
particularly TO tie 18th 4e6lioa Of the
eighth article If On thc ctner hand ii
operates as q pol tax, st is Ike all other
psf sszcs, urJ;lft. and the iniuaice in
che p.efent cafe is attended hg cir-
cunftaaces .ofpetp;iar aggravaaon.
Bus There IS 10 difficulty in detitino
,hat his tax operates, airg,oit l.niYerfallT,
IS e}csy en- fofeige goods, ana nor as
poll TAX, On tbe,ieiicFs. The. ilaabces
IN wbich it can come under the Isrtcr de-
flgnalion, are few ia nua1bcr al3 viii
hereafter be roticed. In fact, il re-
qnises no argument 70 prove, >rhat m all
i~.se pusfglies OF human tic, wlere die ca.
PsEaly as m tFadey is money, the expen-
fes attending thefc pa'flirs NUT be ia
ken into calculation, and that every man
|; Of common dIlcretion, will chain the
ordinary rate ofpro6t on his Rock, or
divert his capital INTO i3r1e other chan
nei OF employment. Thcfe txpenfes
"hethef produced by taxes or ary other
cauic3 arc therefore, generally icinbort-
| cd. Even il d rex Of four thouflr1d dol
lars, lnsFead Of forty, we're inpoitd on
| wboleiale dealers, the rate Of mercantile
profit IN THIS county would continue tie
fame, THAI It now is, or BE- increafe.f.
The later rloit probably would he rhc
! reftilt. Z he numbGf of wholeitle dea-
lerS. world Certainly ticcreale, and buff
neEs II The wholefale wal void f5on
fanibso tbs hands OF few wealthy In
aSiyiduals. Nov, increafe of profit Is
al'yay5 the effect OF 1noncliy, am