Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1817-05-30


wing our independence, and establishing
our government, lpresume that per
form duty, which will be repeated by
every future generatlou with increasing
gratitude.
attempting to perform the duty of
ii pg your attention TO such subjects,
as sstegiy Judgment, require the conside-
ration of the legislature, am not insen-
sibe Of the peculiar delicacy of my situa-
ton, arising not only from inexperience,
but from the want of precise information
respecting the actual situation ofonr pub
lie affairs. While | rely with confidence
on the wisdom and intelligence OF those
who have the honor to address, enfreat
that the opinions advance, may be con-
sidered as the sincere convictions OF my
mind, declared under a deep sense of
those obligations of my duty and graft
ude which bind me 10 my country. At
the same time, it is my ardent desire, that
the consequences of any misapprehensi-
OBS OF the true interest of our constituents,
which may have involuntariiy entertain
ed, may be obv;aied by rigorous eXami-
nation.
As the ancient system Of taxation esta-
blished in this State, has ceased to be a
dapted 10 the circumstances OF the poo
pie, recommend that measures be adop-
ted, with view TO deliberate and sys-
tematicaI revision. To THIS end, the for
nation of statements, exhibiting in de-
| tail The component articles winch form the
genera! list, both i'll respect to the state,
and the particular townships, wiz ac-
counts of the annual contributions of the
people for every purpose, distinguishing
the permanent from the extraordinary ex-
penditures, appear TO be expedieht. In
a wi I'M
every Individual, il is proper TO combine
every res0urc: of information, and to pos
sess data, by which the effect oil every
principle may be fairly estimated.
From sources of information collected
at different times, and from continued
reflections, my mind is convinced that
the effects of the present system are far
more injurious than can have been gene
rally supposed; and as illustrations of
this opinion, l submit the following OBJ
servations to your indulgent considera-
ton.
In respect to the capitation tax, II may
he observed, that an assessment of sixty
dollars in the general list, is equal TO that
on "a acres of the best aiuvian meadow
in the counties of Hartford or MiddeseXs
or TO that OH forty-eight acres of the best
meadow land i'm any other part of the
venty-tlve acres of the best wood or tim
bered land i'll the vicinity Of our navisa-
BILE waters or TO that on first-rate new
brick or stone-house, containing twelve
hre-places, III either Of our cities; that
dedUcting, according TO a moderate esti-
mate, the costs of clothing and other ne
cessary personal cxpences, the annual
contributions of a labouring man without
property, are, on medium calculation
for the state, equal TO one-siXteenth part
of his income.
Other taxes which affect farmers ofthe
middling condition, are not dissimular in
their operation. Their horses and oxen
employed in agriculture, cannot be re-
garded as more eligible objects of taxa
[ on, than plouglis, harrOWs and other in
struments of husbandry, the tools of
mechanick, or the library of lawyer or
physician. Though all these articles
have an intrinsick value, yet whenever
they are sold, they must be replaced.
Distinctly considered, they are objects of
expense, rather than ofprOft, being mere
ly aids to that skill and industry by
which income is accumulated, and with
out which, neither can be exerted with
success.
The same observations are applicable
with equal force to the produce Of dali
ries, tillage, and tile growth of stock on
farm, so far as these increments are re-
quired forthe support of family. The
physical wants OF persons reduced to alb
solute slavery, the consumption OF those
articles which constitute the common
food of the people, must always be IN pro-
portion to tie number, rather than the
wealth of different families. Hence it
has been regarded as anaxiom III finance,
that taxes levied on the consumption of
the neeessaries OF life. are nearis equiya-
lent To uniform taxes on persons without
reference TO property,
Although the object is Of minor nIpor-
lance, vet the operation Of the assess
ment on fire places, is very unequal. In
| our climate, three fire-places are occasi-
| Onally necessary TO the comfortable ac-
| commodation of every family. Accord
| ing TO our system, the tax is not imposed
| on the buildingas an index of the wealth
! or income of the occupant, but on all
| fire places, whether used or not, and with
| reference 10 the condition OF the bull
| ing, az being new or decayed. Hence it
must frequently happen, that the cottage
| of man IN very moderate cIrcumstan-
ces, will be subject TO a higher assess
! ment than the ancient but comfortable
mansion of his Opulent neighbOr.
| The assessment OF mills, machinery
| and manufactures ON commercial in
veslments; on the profits resulting from
trades, professions and employments
| and on monies loaned on interest Ae, in
nv opinion, liable to the most decisive
! objections. Unless they are imposed ac-
cording to uniform and merely nominal
rates, for the purpose of collecting statis-
| ticalintOrmation, they are necessarily ar