American watchman. [volume] (Wilmington, Del.) 1814-1822, 1822-01-11

pumbly, on the 9th January 1922, for the purpose
of adopting some measures, in order to obtain re.
peal Of those laws passed at our last legislature
laying a tax on the retailers Of foreign ,nerchan-
die and the act entitled an act for erecting col
lege in the village of Newark Tatum was
called 10 the chair and Samuel Sappngton appoint
ed Secretary On motion
REsoLvtD-that committee Of four be appoint
ed to draft memoral to the Legislature, for re-
peal of said laws, whereupon David Tatum, Vim
cent Gipn John Torbert and John YarnaI were APP
pointed that committee.
The committee above named reported the follow
ing memorial, which was unanimously adopted.
TO The Senate and House Of Refi,c sentatiUeS Of the
STATE Of DeLazoare in General assembly met.
Your menioriasts in thus appearing before the
Legislature, actuated thereto by binary selfish
natives; they conceive that not only their own CT
vii aud JUST rights, but likewise those OF the citizens
of this state generally, are deeply involved In a
measure to which your memorialsts respectfully
lesite TO draw your attention.
By an act OF Assembly passed at the last session
OF the legislature OF this state, entitled an act lay
ing duty upon retailers of foreign goods wares &
merchandise" most of your memorialists have
been compelled by law to take out licences, and pay
into The treasury large sums Of money mole
~ whereof is appropriated foT the erection OF a
college in the village OF Newark,
not deem it necessary or expedient to enter into
laboured detail, or crcica exposition of the objec
tion TO which such law is liable, both upon the
grounds oil unequal taxation, and misaplcation of
the monies arising thererom; believing that the IL
gislature cannot be insensole of the mpolicy and
injustice OF any system OF partial and unequal tau
alton.
Upon the PRONUNCIATION OF the law to which your
menoriasts respectfully beg leave to solicit your
close a hay Nh
feelings Of deep regret. behed themselves marked
OUT as the only tit objects for oppressive and
atious system OF taxation, whilst their fellow citlzenS
IN general have been exempted from any share OF
ihe burden imposed, but their astonishment and
concern were excited by considerations of much
greater magnitude and interest than those that bare.
ly affected themselves; they were persuaded that
said act does involve principle of legislation Of
great and lasting moment regards the privileges,
liberties, aud safety Of every class of the commune.
ty; viz: whether the legislature Of this state have
the power, and whether it be in strict accordance
with sound policy, justice and common usage, in
Tree and republican COVE, to raise monies by
tax tor any special or general purpose by any ohec
mode system, than by equal and impartial le
Wy upon property; making that the only basis for
every Just and legitimate tax TO rest upon
And whilst your memorialists consider said act as
highly partial and unequal in its application, and
therefore liable 10 sound and legal objections, they
also are Of the opinion that it Imposes tax upon
consumption; for which neither policy nor necessi.
ty can be shown.
II the finances OF this state are in such a situa-
ton as to render it necessary at the present time
OF general difficulty and embarrassment to lay any
additional taxes, yonr memorialsts will not fail
most cheerfully to contribute their fair and equila
BILE proportion OF any burthen that may be necessa
rily imposed upon the people; but they have too
much confidence in the wisdom and integrity ofthe
Legislature, and the Justice Of their own cause to
believe them capable of persisting in system which
experience has proved TO be unsound in principle,
and partial and oppressive in It's operations Instead,
however, Of the funds of this state requiring any adj
dilional taxes for their augmentation or support,
your memorialists are persuaded to believe that
they are in prosperous condition, and, with the
taxes, ordinarily raised altogether sufficient to meet
the current expenditures of the State.
Your memoriaists, with equal fidelity to them
selves, and the general will of the good people OF
this State, conceive that they will fall short of full
flment Of their duty il they should omit, upon the
present occasion, more presslngy to call the aten.
ton OF the Legislature to a subject family adverted
in the proceeding part of this memorial, vz the
law passed by the last Legislature of this state au
thorizng the erection of College IN the village oil
Newark or its vicinity. Your memorlasts deem
1t sufficient barely observe, that since the passage
of SAID law, time and observation have proved, that
the act for the erection of said College is not in
greement with the general will and vOce Of the PEG
pie
AS regards the hrnalty for noncompliance to The
laws herein recited, It is disproporonate to the
alledged offence, and derogatory to the princi-
pies Of justice and mercy, that your memorialist
cannot blu, consider it as better adapted to the darf
ages OF ignorance and despotsm, than to the milo
,eign offepubcanism, reason and justice, under
/ which we now live; thereby serving indubitablt
evidence, that the trainers of said acts, we're conc
!. Gus OF their weakness and injustice.
Your memorialists would further observe, with
nintr re ton mn 70