American watchman. [volume] (Wilmington, Del.) 1814-1822, 1822-01-29

framed it., that it cannot be evaded and this is what
has rendered it obnoxious to store keepers. 1t
was thought better to licence them at the moderate
sums oil twelve, and five dollars and get those sums
with certainty, than to attempt obtaining more by
assessing their stock in trade, and experience a
disappointment. Avaluation made TN the best in
formation and Judgment of the assessor, an esti
mate rendered on the oath OF the sorekeeper would
each be attended with difficulty, and be liable to
] objection The valuation cf the assessor If he re
lied chiefly on ocular evidence (Which he would be
/ under the necessity of doing) might be very differ
ent at one time in the year, from what would be at
another-if he should call on the shopkeeper when
his stock Of goods has been diminished by sales, or
examine his shelves after having been replenished
with new assortment and were the assessment
to depend On the shopkeeper's qualification, human
trailty might, and often zvoaM be ensnared & Arrays
at the expense of the revenue.
! The unequal operation Of the tax has furnished
another ground Of attack on the law and it will
not be denied, that il that inconvenience could be
surnounted, it would be an objection TO the mode
selected Of taxing the retailers ofimported goods,
though not to the tax ITSELF The tax on Inkeepers
is assailable on the same principle. They all
made TO pay the same price for their licenses, though
there is as great diversity Of capital employed in
that business. and as great disparity between the
values of different stands, exists among the CAPT
tails OF storekeepers. But regulation has been
or perhaps be, devised by which the taxation of
lnnkeepers Cali be effected so as to be exactly com
mensurate with the means Of each, the present mode
Of licensing them at one price, which although be-
low the abilities of some, is notso high as to be
oppressive to any, ought not to be relnquished.
1t is believed also, that an attempt to arrive at pro-
portonate valuation of property varably and I'M
certain in its nature as the stock of a retailer,
would be, little, it in any degree, more practicable.
But is it reason why any class OF citizens should
not be taxed at all, because it is difficult, i'm,
possible, to reach the property OF the individuals
who compose it, by assessment which shall bear
on them with perfect equality? i
The charge of unconstilutlonalty having been
brought likewise against the act to establish college
~ the village of Newark or its vicinity, and for
other purposes must say some thing on that sub
lect also. 1t is very certain that it was not that
kind of Bill before it was passed into law which
| is denominated in the constitution Of the state, a
bill for raising revenue. Its principal object is to
establish college, after that has been done, TO erect
in the several counties such or so many academies
| as the legislature may hereafter direct. The rates
t0i tax required to be paid by the of steam
boats and stages are designed only to be subsidiary
| 10 that object to deperd on it the main leading
one Ii is not to be considered, therefore since its
passage as law for raising revenue, but is what
tits title announces TO be. AS money however is 10
tOC ialoCd plIuCI ltS pIONISIOHSt dppttu " tuS
object proposed to wit, the erection and endowment
of college and academies, it may be viewed al
law from the operation Of which revenue will Incl
ldenaliy arise And under this designation comes
also the law passed at the last session of the General
Assembly for the regulation Of Hawkers, Pcdars,
and petty chapmen. | consider both, therefore tol
De in harmony with the constitution oil the state
And having seen publication, the author off
which has attempted to show that the former in
IrIDreS the Of the II. STATES. | ShnIll
not anticipate objections to it that ground, bat
wait until they are made.
1t remains to make some remarks on the iustcel
and expedicncy of the laws under consideration.
And of these the slightest doubt ought not to be
enertai ed. 1t very certain that there ameD.
table want of knowledge in the state. KnowledgeI
is confined to few. And wherever that is the case,
the many will be often overreached, and their inte
rests overlooked. For this state of things there isl
no remedy but in this institution Of seminaries oil
learning, and the improvement OF common schools
For the latter object We have large and growing
fund, which in few years, if nurtured as it ought
to be- will be sufficient to effect all the meoratonl
in them, which be desired And as we have fund
ofths description ought we not to have one accumu
lang also the purpose Of establishing institutions
in which the higher branches of knowledge may bel
taught! have risen only to that point in civil
cation, to be ripe for common schools, but not forl
semi naries Of learning From the opposition tol
them witnessed of late, conclusion of that kind
would not be unreasonable.
The taxes on freeholders and farmers, who have
always without much aid from other classes OF c-
zens, submitted to the burden of taxation in this
state have for several years past though unreducedl
in amount been discharged with very greatly
diminished in consequence of the depreciation of
iproduce. In bearing the weight of these, the Re-
tailers OF foreign goods the of steam boats
and stages have participated Except by the pay
ment of their personal assessments) although their
persons and property have received the same pro-
ltection from the and Iaxyc extendad ri