American watchman and Delaware advertiser. [volume] (Wilmington, Del.) 1822-1828, 1823-01-28
"KESl" came too late for this days paper.
FOR the WA9cHMAN.

the laying duties licenses retailers Of foreign goods
wares, and merchandise, and the supplement thereto and
assigned as reasons for the repeal rshe Legislatures
having 1922, withdrawn the molety Of said duties which
had IN 1921 been appropriated to the ion and endow
ment OF college at Newark, to promote hch object he
aleges was the design OF passing said Secondy1he
double tax paid by retailers imported goods when they
come into their hands ThirdyThe exceptionable mode
ofascertanng the duty as encourages perjury and fraud
lin the unprncplcd, and is troublesome oppressive and
difficult of execution to the honest retailer. Forthly-s
unconsttutonay Filthy, and lastly that the tax is TN
usual and partial, and the continuance Of it unnecessary
The act in question was not passed, MIR Rodney al
eges for the establishment of college Newark and the
tax imposes ought not as he nslnaes, to be dscontin
ued because the design of founding that seminary has been
reinqulshed The tax ON Retailers intended by the
Legislature which imposed It, to be permanent of
revenue to the State, as similar impostons in
eIa of or sister States and not, therefore, unusual
represented The law imposing it woad have been en-
aced in 1921 had not the Legislature then proposed es
abshng Delaware college, and the other seminares CON
emplaed moety Of the money to be produced annual
lily by the tax was appropriated to that object and its a
pllcaon to it intended TO be continued until should be
accomplished after which that moiey as the other from
the passage of the act, to so into the treasury
Surely, Mr. Rodney would not complain ofthe enhance
ment Of price in imported goods produced by the addition
of duties payable by the importer the United Statcs-
1.-THE retailers interest is not affected thereby lie mpo
SEES his per the merchandise purchased from
the importer, with the duties superadded and remuneraes
himself with handsome profit the WHOLE to be exacted
from the consumer. And il of this profit
that the Legislature concluded he fit subject for
aton supposng that productive captain whatever hands
lit may be found and whatever shape may assume ought
without the imputaon of partait to be made contribute
lin its rghtu proportion and degree, to the public exgen
lces.
The constutonaity of the laying duties retailers
of foreign merchandise having been heretofore discussed
la repetition OF the objections and arguments employed
demonstrate its freedom from all objections that ground
would be rksome, and is deemed unnecessary this time
1.-THE reader has only turn to file of the Waterman for
1922 and in No 6, of date JAM 29h he will discover pub
caton, in which the justice and eXpedency well
sutonaliy ofthe act examined considerable length
That the mode of ascerang the duty prescribed and d
reced by the supplement- exceptonable, agree with
Mr. Rodney and for the which he has expressed
But do not think with him, that the law should that
Icoun be repealed The supplement which altered the
provisions of the original act and furnished grounds for
hese exceptions, ought to be annued and the act itself
RESTORED its first shape Besides the objections assigned
there others which should determine the present Lee
legislature on its repea-As
FstBecause real property assessed at its full but
fourth Gifts Value and dollar whereabouts has of
Haze been paid by taxables Tin Newcastle county, if
mot in and Sussex hundred dollars of that
lsessment thought by the Legislature of 1892 that
twentyths hundred dollars worth of stock in
chanze fair and proportonate to be paid by
talers having reflected that the holders Of real pro-
perry, besides being taxed the above rate in order
inject the county aes and evies the poor and road taxes
the payment of which retailers do not participate, have
additionally pay into the treasury, and to the United
States State and direct taxes whenever the necessities OF
ether government require them 10 be ad nor did they
reflect that retailers may and the dishonest part of them
w in great measures avoid paying the pittance demand
led Of them, the law having ntltsed them with the
men of their stock The Legislature did not consd
er also that hundred thousand dollars vested in
real property not productive as the amount 0
III money employed in trade. A similar mistake com
United in taxing the stocks the different Banks and the
consequence will be felt by landholders and the
of personal property, such has been usually assessed
when additional taxes for whatever purpose, to be
mposed these must be augmented in proportion as the
impostons Bank Stock and stock held by retailers il
merchandise have been diminished.
Secondly-In Sec OF the supplement there three
c classes of dry goods retailers excepted.
XyhOs in
l. two hundred dollars.
Secondy-Feme sole traders whose stock in trade doe:
mot exceed four hundred dollars
. Observation-Disclosures who deal III medicines only
Why the retailer, whether man or woman trading or
81 $500 worth of dry goods should be exempted from taxa
ton when the holder of real property fhe own but one
acre of land and that worth two doas the owner
of personal property possessed of but horse
II must pay them according their valuation can
not comprehend. am at loss, too, to understands fo
what good reason the teme sole trader in dry goods whose
does not exceed $780, should not be made contri
butte something towards the support OF the government
whose protection she experiences i'll with ohe
members of the community, when hundreds offcme so
tenants widows of deceased renters of lands, who pos
that amount in live Stock assessed and taxc
for every horse, Sheep and hog they My
prize has been excited in still higher degree at the eX
empon Of apothecaries, who deal exclusively in med
cnes believing that medicine not more useful and ne
for the preservation restoration of health thai
e are food and ramen for the subsistence and comfort
VI the belly and back and believing further, that apohecs
ries have no greater claims to Indulgence in article
taxation than other retailers What the particular motive
ID were which led the General Assembly in 1922 dspa
their sympahies in making these Determinations, appa
rently so nvdous and partial, have yet to be o med
but until they explained, and am convinced that the
are such should have influenced wise Legislature,
must still be permitted TO think, that being departur
IS from the principles Of fair and equal axaon, the SUP
pement ought to be repealed and the law restored
" primitive characterMr. Rodney, however, is desirou
that both should be repealed, representing them to be
unnecessary, he would have it UNDERSTOOD they
constitutional and unjust Had he advered the state
the treasury, know not how he could have thought hin
self warranted in saying they not needed for i is