The enquirer. [volume] (Richmond, Va.) 1804-1815, 1805-12-27
TAX on LIND.
10 D; eOs.inned,.1

IT is not our Dnrrofa NJ rrcf mr. 80 examine
the fyfrm of t,xatinn which Virsin', has adopt
ed by its " equiliing law" ~f 1892, with re-
gard TO the rate of the tax upon land. This
rate is completely uaift: becaufs it is COM
pletely unequal. There is fcarce political
economic. even under the privileged govern
'ncn:s of Europe, who does not lay down the
equality of taxes az one of the fundamental
rlaxims Of taxation. " The fiibieGfs of every
fate Gays the immortal S rith) ought 70 con-
tribute towards the fupoort of the government
as nearly az pofiible, in proportion to their ref
pett;ve abilities !: that is, in D. portion % the
Sevsnue, which they respectively enjoy under
the protection of the State" But how is Il
po!ible forus to reconcile TO this rule, the dit.
elimination made by the act of 's2 in the rate
of the land tax, not according to the different
value of the land, but according TO the diifria
ia which it happens to be found. By that
law, all the counties in the comnonwealth
are laid off into four diftritts; 6. the aver
age or ftandard of the hrR difrict" is ten mil.
lings; that of the fecond Epen billings and
nix pence that OF the third five billings and
6x pence: and of the fourth three fhiIlings.
What is this but declaring that an acre Of land
in the county of Heeon,ae, i, bound to pay three
and ird times AS much tax as an acre in Monon-
gala, though it be of the very fame qualify and
value :" that is, "though it yields the very
fame rent and revenue to its proprietor" 1t
is ridiculous to- urge, that the lands on the banks
of our rivers are infinitely more productive than
thofe TO the wet of the mountain: becaufe
though the great body of the land may be thus
hyperion in value, there are great many tracts
which are not 70. Ii is much better argument
to urge, that this diminution in the rate Of the
tax upon the wetern diitriet Of Virginia ia no
more than 4 compensation for their inferiority
of representation and influence in the Senate.
1t is our pnrpofe at prefent to fhow in cur
fory manner the different changes, which have
heen made by our laws in the mode of compel
ling denquents to pay the tax, whatever be ifs
rate. Thefe changes have been more or I.fs
favourable to the proprietor and to the greedy
foecuiator, without producing a corresponding
benefit to the Rate.
By the 5fb fect. Of the aet Of 1890, II is pro-
vided that in cafe the any trla Of land with
in this commonwealth, hall be paid for the fpace
Of years, the right fuch land, 1al be loR for
feied and venedn the commonwealth and il fhsIl
be lawful for any rerfon TO acquire title TO any
land 10 forfeited in the manner prsfcrhed for sc-
curing titles to waite and unappropriated lands
within this commonwealth, on tbe Rallern waters.
by an act entitled an aa to difpofe ri the waite
and unspproptisred lsnds in The tomrnonv ealth of
Virginia, on the Eaiiera waters"
By recurring 10 this att, which is chap. 20
of the year 1875, we difcover that vacant and
nnapproprated lands may be located ION pay.
ing the confederation Of twenty-five bonm5 for
every bfmGrcd 0ere5, and ~ IN proportion for
greater or fmaller quantity"
The act of 1909, in its 5th feet. provides
g" that no warrant fh,lI iGue to be located on
any lands which may VET in the comnonweslth
on account Of the ndo-paynent Of the taxes