Alexandria daily gazette, commercial & political. [volume] (Alexandria [Va.]) 1808-1812, 1812-01-24

a direct tax may be assessed either
whole amount OF the propSy or in, On Ii
the people, or on certain specific CHI. ned
lected tor that purpose, he frs, N.Y. Jsles@
OH abstract principles, be Considered ~ A'l
correct; and tax laid, in case .f ga ~ hoy
on the same articles in all the states ''sc't
done in the direct tax Of 1898, is ,eco,pm ~ VS.
by its uniformity, & SUPPORTED! by resn ,'eActi
authority. 1t is neve1thcic IS believed p :.
systems oftaxation respectively adopted 1I I tn
several states, matured, modified and in!A
ed, as they have been by long exne, ip'oH i
will generally be found to be the best fo ~
to the local situation & circumstance a I'NN
state ard they are certainly most co0a e'fb
with the feelings and habits of the peonS'
is therefore proposed, thatthe direct tay xt.
be laid and assessed In each state. uno o"Oua
same objects OF taxation on which tb r' u; @
taxes levied under the authority Of tb0 N'tQ
are laid and assessed. '"a
The attempt made under he former j.;
tax Of the United States, to equalize ,bs '
by authorizing board of colamissione,.
each state, TO correct the valuations m.Js
the local assessors, Was attended with o.,
derable expense, and productive of great d'
lay. In order to obviate this inconven;e''
tits proposed, that the quota assigned to e.,5
state, according to the rule prescribed BY 4. /
constitution, should be apportioned by law
'mongst the several counties, towns, or nth,
subdivisions of each state, adopting in o..
state, where state tax is now levied, tbA ;, [
portionment of the state tax, whether H.,
an absolute quota fixed by a previous ,,,
law on the county or town, or whether !.
only the amount which Shall appear to hay.
been last laid on such county by the oner,in
of the general state laws imposing djnr
tax ; making the apportionment in the Stat,
where no state tax is now levied, accordnpa
the best information and materials which G,
be obtained and authorizing the states re.
spectively to alter the apportionment thus
made by law, at any time previous to the d3v
fixed by law for assessing the Emitted States
tax on individuals. The whole process Of a.
sessment will thereby be reduced to that q
assessing the quota of each county, town, Or
other subdivision, on the lands and inhabitants
of such subdivision. Il will be as simple, and
may De effected as promptly, and with as little /
expense, as the assessment OF county tax /
and, the objects of taxation being the same
may be still more facilitated BY authorship
adoption of the state assessment on indivtr
ais, whenever it Can be obtained from the Pr
per authority.
With respect to Indirect taxes, it does & F
appear necessary to resort to any other td
those which had been formerly levied byt
United States. AS they were iii operatlonCu
ing several years, their defects. and the mod'
fications and Improvements of (which tlgR
susceptible, are better understood, than rev s
taxes could be. With some alterations, tq
may produce the amount now wanted ad'
does not appear, that any other equally Pr
ductive could be substituted with any real az
vantage. The gross amount OF those @a
in the year 1901, was nca" enc million Of do'
lars. They would. according to the Ecytas
Of population. and without any angnleEtata
in their rate, yield now near 100000 doI~'
An average increase Of about SO per cent?
the rate, would produce the intended gross
mount of two millions. But it is bchc'e
that that increase ought net 70 be the same Y
all those taxes, and that some are susceP.N
Of grester augmentation OF extension than
theirs.
|. Duties on domestic stirit' dstUfd-
There is not any more eligible object OF tax
ton thar ardent spirits: but the mode Of ,'%
ton is liable to s,rong objections, ParticuIggl
with respect to persons who are not p'os
sional manufacturers, and who only occa,'.
ally dstil the produce Of their farms ~
therefore proposed, that the duties ."
quantity of spirits distilled, should be rs.
only on spirits distilled from foreign m ., aI%
at the rate of ten cents per gallon dl5't.
and on other distilIeries employing SUES
aggregate of which shall contain more ,S ~ 2
four hundred gallons, at the rate 81 ~"
cents per gallon distilled and that In'''n
a duty on the spirits, or OF licenses ID P;E .s
ton to the tine employed, all other o' i,r,I
lyn