Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1812-01-30

adorable part ct tine sugar those states con- Il
uuc, lnearly seven millions Of poands) is also |
he produce of tue maple, and pays no duty.
And IN time OF way, 1T is probable, that the res
ldue of their consumption will, in grea. de- |
gree, consist Of New Orleans sugar, also duty |
free
2. \ considerable portion of the direct taxes
IN those states, is laid on lands owned by per-
SONS residing in other states, and will not iall on
the inhabitants. 1t appears by late official
statement, that more than two thirds of the land
tax, of the state of Ohio, are raised on lands
owned BY non-residents. The portion Of the
quota ot that state, on the United States direct
tax, which viii be payable by its inhabitants,
will, Tor that reason alone, be reduced to one
third part OF the nominal amount of such quota
And although tue proportion may not he tie
same IN the o,ber western states, Ii is wen
known that similar result, though not perhaps
TO the same extent, will take place IN ALL
From every view which has been taken of tho
subject, it satisfactorily appears, that the pro.
posed amount OF three millions is moderate, and
cannot be productive of any real Inconvenience,
provided that the objects on which the tax Shalt
be assessed be properly selected. t
"A direct tax may be assessed either on the
wheie amount OF the property or income of the
people, or on certain specific objects selected
Tor that purpose The first mode may, on alb
stract principles, be considered as most correct;
and tax laid, in case of selection, on the same
articles in all the states, as was done in the di-
rect tax OF 1898, is recommended BY its uni
iormhy, and supported by respectable authori-
~. IL is nevertheless believed, that the systems
OF tsXatlon respectively adopted by the several
stasc s. ,ratured, modified and improved, rs they
have been by long experience will generally be
found to be best adapted to the local situation
and circumstances OF each state and they are
certainly most congcniai with the feelings and
| habits OF the people 1t is therefore proposed.
that the direct tax should be laid and assessed
| IN each state, upon the same objects of taxation
on which the direet taxes levied under the au-
| thority OF the state arc laid and assessed.
The. attempt made under the former direct
tax oil TIC United States to equalise the tax by
authorizing board of commissioners, i'm each
| state, to correct the valuations m..de by the To-
Cal assessors, was attended with considerable
| expense, and productive of great delay. in or
der to obviatc this inconvenience, it is propos-
ed, that the quot: assigned 10 each state, ac
cording to the rule prescribed by the constitu-
tion, should be apportioned by law amongst the
| several counties, towns, or other subdivisions Of
| each state, adopting in each state where a state
tax is now levied, the apportionment of the
| state tax, whether that be an absolute Quota
hxed by previous state law on the county or
town, or whether it be only the amount which
shall appear to have been last laid on such
county by the operation of the general state
laws imposing direct tax making the appor-
| lionmentn the states where no state tax is now
| levied, according to the best information and
materials which can be obtained and author
| lsmg the states respectively to alter the appor-
| tionment thus made by law, at any time previ-
Gus to the day fixed by law for assessing the u
nited States tax on individuals. The whole
| process OF assessment will thereby be reduced
to that OF assessing the quota of each county,
town, or other subdivision, on the lands and in
habnants of such subdivision. 1t will be as
simple, and may be effected as promptly, and
with as little expense, as the assess ment of a
county tax: and the objects of taxation being
the same, it may be still more facilitated by au-
thorising an adoption ofithe state assessment on
\ individuals, whenever it can be obtained from
| the proper authority.
| With respect to indirect taxes, it does not
| appear necessary to resort to any other than
those which had been formerly levied by the
| United States. AS they we're in operation dur
ing several years, their defects, and the modi-
4 hcations and improvements of which they are
susceptible, are better understood, than new
taxes could be. With some alterations, thew
may produce the amount now wanted {; and it
Goes not appear, that any other equally produc-
! i've could be substituted with any real advan-
tage The gross amount of those taxes in the
year lSQl, was nearly one million of dollars.
| lhey would, according to the increase of pop
uiation, and without any augmentation in their
| rate, yield now near one million four hundred
| thousand dollars. An average increase of A.
bout fifty per cent. in the rate, would produce
the intended gross amount of two millions But
IT Is believed, that that increase ought not to be
| the same IN all those taxes, and that some are
susceptible of greater augmentation or exten.
sion than others
l. Duties on DeDrestie spirits distilled There
IS not any more eligible object oftaxation than
ardent spirits /: but the mode of taxation is
liable to strong objections, particularly with
respect to persons who are not professional
manufacturers, and who only occasionally dis
til the produce Of their farms. 1t is therefore
proposed, that the duties on tho Quantity of
spirits distilled, should be levied only on spir-
ITS distilled from foreign materials, at the rate
OF ten cents per gallon distilled /; and on other
distilleries employing stills, the aggregate of
which shall contain more than four hundred
gallons, at the rate of three cents per gaIlIn dis
titled and that instead of duty on the
spirits, or of licences in proportion to the time
employed, all other distillers should ONLY nav
an anntial tax of five dollars, for each still sole
| ly employed in the dstillation of fruit, and of
fifteen dollars for each still otherwise employed
This tax may also, still without reference to
| time, be made to vary according to the size of
the stills. At those rates. this class Of duties is
estimated to produce at most, 100000 dollars /:
and 1T y intended in that case, that another du-
ty Should be levied on the same article, in the
shape OF licences to retailers. by the ado,jti-
on OF that mode, the expenses of collection
will be considerably diminished, penalties for
not entering stills viii be unnecessary, and they
viii be confined with respect TO country stills.
to the case ofciandestine diStilling without pay
ing the tax
2. Duties on refined sugar. a duty double
OF that heretofore laid, W. at the rate of fou,.
cents per pound, is estimated to produce 2OO,-
600 dollars. The drawback both Of that duty.