Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1812-02-07
Whole No. 662.

within reasonable period the Icons obtain
ed during the war, and that neither perpe-
tual and Increasing public debt, nor perma-
nent system OF ever progressing taxation, shall
be entailed on the nation. These evils cam
not, however, be otherwise avoided than by
the speedy organization of a certain revenue.
| Delays in that respect, and a reliance on indie
finite loansto defray the war expenditure, the
ordinary expenses of government, and the in
! terest on the loans themselves, would be e.
oually unsafe and ruinous; would in a short
time inJure public credit, impair the national
resources, and ultimately render much heayi
er and perpetual taxes absolutely necessary.
OF the gross amount of five millions of dol
lars, to be now provided according to the pre-
ceding estimates, by internal taxation, it is
respectfully proposed, that three millions
should be raised by direct tax and two mil
lions by indirect taxes
! The sum of three millions will not consi-
dering the increase of population, be a much
| greater direct tax, than that of two millions
voted in the year 1898 TO this, permit me
to add another view of the subject
| The direct taxes laid by the several states.
| during the last years of the revolutionary war,
were generally more heavy than could be paid
with convenience. But during the years l7S5
to 1889 an annual direct tax of more than
100000 dollars 6 eos, 1897 was raised in Penn
| sylvania which was not oppressive, and was
paid with great punctuality The increase of
population of that state, between the years
1857 and 1919, is in the ratio of about to 9.
tax of 100000 dollars payable in the year
1918, is not higher in proportiont to population
i alone, and without regard even to the still
i greater increase Of wealth and of circulating
medium, than tax of 100000 dollars was in
4 n,,4 -. i. e .
on tax of three millions of dollars, will
counting Orleans as state,) hardly exceed
SOS, 900 dollars. The proposed tax will, there
fore, so far as relates to Pennsylvania, be near
go per cent lighter in proportion to the res
pective population, than that paid during the
years 1885 to 1889.
/ The rule of superintendent prescribed by
the constitution, operates with perhaps az
much equality as is practicable, in relation to
states not materially differing in wealth and
situation 1t may therefore be inferred, that
direct tax which is not greater than Penn
sylvania can pay with facility, will not press
heavily upon any of the other Atlantic states.
1t is only in reference to the western states.
that the constitutional rule of apportionment.
according to the respective number OF inhabi-
tants in each state, may be supposed to be I'M
equal. Being at greater distance from a
! market, and having, on account of the recent
date of their settlements, less accumulated
capital, it rs certainly true, that they cannot.
in proportion to their population, pay as much,
or with the same facility, as the Atlantic states.
Two considerations will, however, much d.
minish the weight, If they do not altogether
obviate that objection:
| !. Of the articles actually consumed in the
| western states, there are two of general con-
,,,tio NIB. nh IA: Il
posed to be laid, and on which, being arti-
cles produced in those states, they will paw
nothing or less than the Atlantic states On
salt, they will pay nothing, as the whole
quantity consumed there is of domestic origin
and this observation affords an argument in
favor OF the restoration Of the duty on that
article, since it will tend to equalize the ope-
ration OF the direct tax. A considerable part
OF the sugar those states consume NEARLY Sc
ven millions of pounds) is also the produce of
the maple, and pays no duty. And in time
of war, it is probable, that the residue of their
consumption will, in great degree, consist
of New Orleans sugar, also duty free
2. A considerable portion of the direct taxes
in those states, is laid on lands owned by per-
sons residing in other states and will not fall
ON the inhabitants 1t appears by late Off
cial statement, that more than two-thirds of
the land-tax of the state of Ohio, are raised
on lands owned by non-residents. The por-
ton OF the quota of that state, On the United
States direct tax, which will be payable by
its inhabitants will, for that reason alone, be
reduced to one third part of the nominal a.
mount of such quota. And although the pro-
portion may not be the same in the other west
ern states, it is well known, that similar re-
suit, though not perhaps to the same extent.
will take place in all
From every view which has been taxen of
the subject, it satisfactorily appears, that the
proposed amount three millions is moderate,