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

Most of the internal taxes have been esti-
mated at their maximum a; but it is hoped
that any defalcaton from the estimated a
mount, will be compensated by dfrnnution
in the expenses of collection, which have also
been computed at the highest rate.
For the superintendance of those taxes,
both direct and indirect, it appears indispen-
sable that the office of commissioner of the re-
venue should be re established. For their col
lection, the former Offices of supervisor and
inspector, are believed to have been unneces-
sary and injurious links in the system, and
that the expense will be diminished, and the
collection and accountability better secured,
by the division of the states into convenient
collection districts, and by the appointment Of
a collector to each district who will pay in
to the treasury, and be Immediately aceounta,
bic to that department. in the same manner
as the collector of customs. This arrange
ment, the greater amount to be collected, and
the simplitication in the objects and mode of
taxation will, it is hoped, reduce, in short
time, the expenses of collection of the indirect
taxes to l-2 instead of Is per cent. which
they formerly cost, when brought to their
highest degree of improvement. In estimat
ing the charges on the direct tax at Is per
cent per cent. have been allowed for the as
sessment, s per cent for the collection and 5
per cent. for losses. Fhs last item is princi-
pail y or account of losses on nnSeated lands,
and on some remote districts of country, and
is not susceptible of much reduction That
for assessment may be lessened IN those states
where the objects of taxation do not require
an annual valuation, or where the state or
county assessments may be used. The ex-
pense of collection proper may be also in sople
degree lessened in cities and populous districts,
and by uniting it with that of the internal
taxes 1t is, however, necessary that the com
pensation of the collectors be sufficient to
command the services of men properly quail
| fed, and in every respect worthy of the trust
In performing the ungracious task of point
ing out new objects of taxation, those have
been submitted which appeared sufficiently
productive, and least oppressive. The objec-
tons to which each, including the increase of
duties on importations, is liable, have not
been stated, not because was insensible of
them, but because no substitute of any i'm
! portance was perceived, which was not still
more Objectionable Every tax being in some
! degree an evil, is therefore liable to some OBJ
| lection and every one taken singly, may for
| that reason be easily combatted. But if the
necessity of an additional revenue be admit
ted, the objections afford no argument why
the tax proposed should be rejected, unless
another less inconvenient be substituted -
The necessity of such an addition to the reve-
Rue, has in the course of this letter, been
strongly urged, because it was strongly felt ;
but with respect to the taxes proposed, the
selection is submitted with diflidence, and it
will be highly gratifying that some more eli
| gibe may be devised.
The last inquiry of the committee relates
/ principally to the terms on which loans a
mounting to at least ten millions of dollars
per annum, may be obtained, and to the plan
proper to be adopted for the reimbursement
of such loans.
The terms on which annual loans to that
amount may be obtained, can be ascsrtained