Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1812-02-07

pectable authority. 1t Is neversheie's oSHes-
ed. that the systems of taxation respectively
adop;ed BY the several states, matured, nnooi-
fed and improved, as they have oeen Dy ions
experience, will generally be found 70 oe INC
best adapted to the local situation ana CIR
cumstances of each state ; ana they are cef
tainly most congenial with the ieehn5s siN
habits OF the people 1t IS therefore p'oPoso1'
that tbe direct tax should be laid and assessed ]
=, .ach state uoon the same objects OF taxa
t;o, ON which the direct taxes levied under
80 o,tbcr.v of the state are laid and assessed.
The attempt made under the former direct
tax OF the United States, 10 equaiize the tax,
nv authorising a board OF commissioners, III
Zach state. to correct the valuations made by
the local assessors, was attended with consi-
derabe expense, and productive OF great de-
Law. In order to obviate this inconvenience,
it is proposed, that toe quota assigned to each
state, according to the rule prescribed by the
consultation. should be spportIoned by law
AMONGST the several counties, or other subdi-
visions Of each state, adopting In eacn state,
where a state tax is now levied, the appor-
tionmeot of tue state tax, wnether that DC an
absolute quota fixed by previous state law
on the county town, or whether IL De only
the amount which shall appear to have been
last laid on such county by the operation or
the gencfal state laws imposing direct tax
making the apportionmcnt IN the states where
no state tax is now levied, according to the
hest information and materials which can be
obtained and authorizing the states respec-
lively to alter the apportionment thus made
bv law, at any time previous to the day liked
BY law for assessing the United 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 sub
di vision on the lands and in habitants OF such
subdivision 1t will be as simple, and may
be effected as promptly, and with as little
expense, as the assessment OF a county tax:
and, the objects of taxation being the same,
it may be still more facilitated by authorizing
an adoption of the state assessment on indi-
viduals, 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 were i'll operation
during several years, their detects, and the
notifications aud improvements of which they
are susceptible are better understood, than
new taxes could be- With some. alterations,
they may produce the amount now wanted;
ana it does not appear, that any other equally
productive could be substituted with any real
advantage The gross amount of those taxes
in the year 1901, was near one million OF dol
lars. They would, according to the increase
of population, and without any augmentation
in their rate, yield now near ], 100000 dollars
An average increase OF about so per cent In
the rate, would produce the intended gross "a
mount of two millions. But it is believed,
that that increase ought not to be the same in
ell those taxes and that some are susceptible
OF greater augmentation or extension than
others.
l. Duties on domestic spirits DISTILLED
There is not any more eligible object of taxa
ton than ardent spirits bat the mode of taxa
ton is liable to strong objections, particular
Nv with respect TO persons who are not pro-
fessional manufacturers, and who only occa-
sionally distil the produce of their farms. 1t
is therefore proposed, that the duties on the
quantity Of spirits distilled, should be levied
only on spirits 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
fonr hundred gallons, at the rate of three
cents per gallon distilled: and that instead of
duty on the spirits or of licenses In proper
ton to the time employed, all other distllers
should only pay an annual tax of five dollars,
for each still solely employed in the diStilation
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 dis class Of duties is estimated to pro-
duce at most 100000 dollars and it is intend
eli ia that case, that another duty should be
leyie, on the same article, in the shape of IL
censes to retailers BY the adoption of that
mode, the expenses of collection will be con
siderably diminished, penalties for not enter
ing stills will be unnecessary, and they will
be confined with respect to country stills, to
the case Of clandestine distilling without pay