The enquirer. [volume] (Richmond, Va.) 1804-1815, 1812-01-28

rabic part O; the sugar those states cons,l,s.e.
u (rearly seven millions OF pounds) i, also the
produce OF the maple, and pays 10 duty,
AM! in time of war, it is probable, that tIie
residue OF the;r consumption will, in great
degree. consist or New-Grlcans sugar, also
duty free.
2. A considerable portion. of the direct
taxes liz those states, is lad on lands owned
lby persons residing in other states, and will
not fall on the inhabitants. 1t appears by
late otfic;a, statement, that more than two
thirds OF the land tax, of the state of Ohio,
are raised on lands owr-ed by non.rcsiaents.
The portion of the quota of that state, on
the United Statcsi direct tax, which will be
payable by its inhabitants, viii for that rea-
son alone, be reduced to one third part Of the
nominal amount of such quota. And atho'
the proportion may not be the same i'll the
ether western states, it is well known, that
similar result, though not perhaps to the
same extent, viii take place III all.
From every view which has been taken Of
the subject, it satisfactorily appears, that
the proposed amount of three millions is
moderate, and cannot be productive of any,
rea! Inconvenience, provided that the OBJ
jccts on which the tax shall be assessed be
properly selected. 81
! n direct tax may be assessed either on the
whole amount of the property or income q.
the people or on certain specific objects sclec-
tedfor that purposes. The 1st mode may, q.
ab tract principles he C nsideret as me 81 col
rect and taZ laid, in case of selection, o.
the same articles III al. the states, as was
ldone IN the direct tax of 1913, is T., conmen-
ded by its uniformity, and supp TT d by res
Irectable authority. tits nevertheless be
iheVed, that the sl Stems of taxation rcspec
lively adopted by the seveia! states, matui-
ed, modified and improved. as they hay,
been by long experience, will generally b,
found to be best adapted to the local stua
ton and circumstances of each state /; ali,
they arc certainly most congenial with the
feelings and habits of the people 1t is there
fore proposed, that the direct tax should be
laid and assessed in each state, upon the
lsame objects of taxation on winch the direct
taxes ley Aed under the authority Of the state
are laid and assessed.
The attempt made under the former di-
rect tax of the u :. to equalise the tax by
authorising n board of commissioners, in each
state, to correct the valuations made BY the
. local assessors, was attended with considera-
Bile expense, and productive of great delay
In order to obviate this Inconvenience, it is
proposed, that the quota assigned to each
Estate, according to the rule prescribed bv the
constitution, should be apportloned bv law a.
amongst the several counties, towns, or other
SUBDIVISIONS OF each state, adopting III each
state, where state tax is now levied, the.
tappoTtionment of the state tax, whether that
he an absolute quota fixed 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 opera
ton OF the general state laws imposing a
direct tax; making the ,apportjonmentin tho
states where no state AK is now levied ac-
cording to the best information and materials
which can be obtained and authorisng the
states respectively to lter the appointments
thus made by law, at any time previous t. tie
day fixed by law fer assessing the U. State
tax on Individuals The VIII le process n
assessment will thereby he reduced TO tn
OF assessing the quo a ofcach county, town.
{ or other subdivision, on the Lands and mha.
bitants Of such subdivision. 1t viii be as sim
pie, and may be Effected as promptly, an,
, with as little exDense,aS the assessment Of
y county tax and, tho objects of taxation be-
ing the same, it NAV be still more facilitate
by authorising an adoption OF tilc state as
, sessmeBt on individuals, whenever it can b,
S obtained from the proper authority.
: With respect to indirect taxes, it does ne;
appear necessary to resort toany otberthar
those which had been formerly levied by thc
u. ,. As they were i'll operation du'itig Sc =
= veral years, their defects, and the m odhca
tons and improvements of which they are
susceptible, are better understood, than new
,axes could be- With some alterations, the,
may produce the amount now wanted and
(. IT does not appear, that any other equally
, productive could be substituted with any re-
/ Il advantage. The gross amount of those
axes in the year 1901, was nearly one milf
hof dollars. They would, according to the
! Increase of population, and without any aug
ncntation in their rate, yield now near
il 100000 dollars. An average increase OF
about 50 per cent. in the rate. would produce
the intended gross amount of two millions.
{ 3ut it is believed, that that increase ought
not To be the same in all those taxes, & that
'onIe are susceptible OF greater augmenta-
ton o. extension than others.
E 1. Duties on Domestic Shi,-.s distilled.
) There is not any more eligible object of tax
atcn than ardent spirits; but tee mode OF
taxation is liable to strong objections, partic-
$ uiarly with respect 20 persons who arc not
pr fessional manufacturers, and who only oc-
I casionally distill the produce Of their farms
7, Ii is therefore proposed. that the duties on
. the quantity OF spirits distilled, should be le-
We'd only on spirits distilled from foreign ma
e tcrials, 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, as the rate
c If three cents per gallon distilled and that
+ instead of duty ON the spirits, on of licen-
u res in proportion to the time employed, all
: ther distilers should only pay an aunua
g..EL. - H.. r. 4 =