Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1816-07-27

"'s 1oiy IN Surrenueriny tor temporary re-
lief his only sure protection against perma-
! nent oppression.
1t is among the earliest of our impressi-
| ons in relation to the statistics of the Com
monwealth that the land tax falls heavily
on the low country. We imb be the idea
| from our alma mater, { our educ ,tion be
collegiate, and from the speculations of the
| respectable annot itor on Blackstone If our
pursuit be the profession of the law. So
| intimately is this conviction blended with
our opinions, that it were almost hcprless
| to attempt a refutation Of what is so gen..
orally conceded When we look into the
Statute Book and find rated at seven and
SIX pence the lands of tine Counties Of FIRE.
derrick. Berkeley and Jefferson, which our
imagnations, not too wildly, pourtray as
the Garden OF Virginia, while the parch-
ed fields and scanly soil Of James City and
York are estimated az ten shilngs; we
hasten to the con fusion for which cur pre-
conceived opinions have entirely prepared
us. We proceed from particulars to gem
erals, aud pronounce at onue that the Up
per Country does not pay its just proporti-
on OF the taxes decision to which we
hasteH with more ealiness when we turn
our attention to the SIS. sd. rates OF the Sd
and4th classes
If. however, you will not set me down rs
Quixote, will venture upon an inquiry
as to the real extent and importance of the
ailedged inequality. shall take my proofs
from sources whose purity cannot be ques..
toned, and they shall be of character
as indubtable as the nature of the subject
VIII permit. Without an attempt to orna-
| ment ublectsufficiently Interesting in its
driest tails, shall endeavour to shew,
!. That that p TT of the Srate of Virgin
ia which lies above the Blue Ridge of
| Mountains pays its full prop )rtion of the
! land tao: and that the country below the
b'ue Ridge pays no more than its Just pro-
| portion.
| 2 That the country West of the Blue
Ridge pays very nearly its full proportion
of all the taxes, whilst the Low Country
pays ver'y htie more shan its just proper.
| ton.
| The late assessment of lands and slaves
| in tire State of Virginia under the laws of
the u States will turnish the basis of nv
calculation. 1t appears to me to afford
the fairest mode of determining the rela-
tive wealth of The various counties and sec
| tons OF the State. None more unexcepti-
enable has yet been laid before the public,
nor is it probable that greater accuracy
| can be attained in such an estimate. Made
| by sworn officers, revised and corrected by
intelligent individuals collected together
from all parts of the State and acting un-
der the obligations of an oath, we have the
! best security afforded in human affairs
| for fidelity and ability in the discharge of
| the duty assigned to them. shall there
| fore refer to a copy of the assessment
which has lately fallen into my hands, as
an authentc document furnishing a tolera-
| bly, fair estimate of the comparative wealth
of the different counties and districts of
country.
And if the wealth of the various sections
| or (Which is the same thing) their ability to
pay taxes. forms the proper criterion of
the proportion of each, it Will be fair to adj
just the state tax III proportion to that of
the United States, since the latter has rela-
ton to the value Of the assessed properly
! on which 1t is imposed.
shall not deny that the land tax and the
general taxes of Virginia are unequaiiy
laid. This is manifest at glance and is
fully established by the documents to which
have referred. But the inequality exists
less in relation to the two grand divisions
of Upper and Lower Virginia, than as it
respects the proportions of PARTICULAR
Counties aud sections 7vithin these two
grand divisions. Thus from the tables
which inclose you, and to which have
prehXed some explanation, it appears
that
Tho County of Frederick pays
State Taxes amounting 10 S5,684
Whereas it ought 10 pay 1920
The County of Berkeley psys only 2,7I1
Whereas it ought to pay 1928
These are examples from the Upper
Country The lower counties are not with
out similar instances.-Thus
Tbe counties of Charles-City, Hsn-
rico, Hanover and Goochland
pay only S17.245
Whereas they ought to pay 1862
The county of Loudoun pays only 4,776
Whereas 1t ought to pay 1900
There are instances from the country
below the Ridge, of counties and sections,
which do not pay their full proportion of the
taxes of the State.
On the other hand, there are equally fla
grant instances, both in the Upper and
Lower Coantry, Of counties and sections
paying an over-proportion. Thus.
The taxes assessed in the counties
of Elizabeth City, James-City,
New-Kent, Warwick and York,
and in the town Of Williamsburg
together, amount to 7,163
Whereas, they ought not to ex-
coed, 1884
Thisis as example from the first class
of counties, comprehending the country
below the falls of the rivers. The follow