The Virginian. [volume] (Lynchburg [Va.]) 1822-1829, 1823-12-12


l82k These estimates are founded upon
the sapposition, that there vii he TO ma
terial change Ia The income or expenditure
of the government. Any extraordinary
expense which the public neees-illr, may
require, must Of course b. defra1 I'd by
increased taxation, BY reduction of tue
sifking Fund, or some Other specific APP
pfeprlailoG. 4 consider able augmentation
! oi ths revenue might BE- produced, If pay
ment oi the large arreafaoes which, have
accrued, and are still accommodating upon
delinquent lands, was enforced BY Ia" 49,
Although tirr sale Of such land for non
payment of taxes, must ~ all tnes ~ at
tended with Inconvenience, aud IN some
instances with injustice, yet the longer II i
deferred, the greater those rsiis Will be
felt ; and ii Is believed, thai such prc.ls'ous
misitbe adopted as would ina great degree
secure the full benefit of their redemption
both 10 the commonwealth aud ~ lndiyidu'
al propIietors.
In pursuance Of the law, which makes it
my duty 10 point out defects In the revenue
system, | invite the attention of the Legs
la,ure In the following, which seem to me
To ntsrlt consideration. | am satisfied that
/ many lnconseHlcHces arse from the fre-
quent changes IN the office Of commissioner
of the revenue. The important functions
10 he performed by that officer are perhaps
not fully appreciated. Experience and
sklIl,uDddubtcdly requisite III that as III eve
! ~ other pursuit, can hardly be expected
/ Were the principle Of rotation is 50 fire.
I qaenily acted on by the courts. Accpun
tahllity is useful and Indispensable, but tits
feared that changes have been sometimes
made nlthoht due regard to the necessary
| qualifications. The consequence ~, that
many ST The land books OF the common
wealth have been involved in confusion
aud perplexity, aud sometimes rendered
almost Illegibi,. Whilst this Inconvenience.
exists, authority ought to be lodged III this
olhee, 10 correct palpable mistakes appear.
lng ia the hOoks. The want Of such power
operates With serious hardship upon non
resident and other proprietors of land, re-
turned delinquent. BY the existing law,
the eoults alone haye the power OF corrcC
ting erfors, aud that only within II months
from the tune they are committed. Years
may elapse before the dscos cry is made,
aud the owner then finds mat an erroneous
entry has entatled lien upon his proper
~, which The Legislature only can re.
lease.
There is one misconstruction Of the
revenue law, sanctioned, as .ha,e been
Informed, IN some instances, hYstAe courts
which calls for immediate rdffHay. The
la~ is perhaps not sufficiently atar in sub
lectms unimpro.ed lots in tonyn To taxation,
, though il IA scarcely be doubled ,uat the
Legislature intended To place town and
7 country prunIrtV. of ihp same 1rcC rintinn
Oh INC sum- io"U"6. some amendment
/ OF TIE ilif'sroI"Sy OF the act "i the last
session concerning The tax on the licenses,
u also necessary tha' act leaving uouht-
ini Nn'ther me sefg'ants of corporations
rom "hom no bond IS required, nave not
, au1aoal3 10 c"t'tcl part oil the revenue.
int last itSlsIatnrt substituted AN al
Naiottln, III tI'u 81 Specihc tax on Carria-
gea. IL tht 'atue could be fairly assessed,
'a' lofhtf molc would undoubtedly he the
most equitable but, have reason to be
ile't that the commissioners have contided
too muehn that respect To the Judgment
OF The o"ners Themselves. from upwards
of $4,000, the tax from that source has
teen reduced to 81 300. would there
tore, recommend mat upon all tour'WhetI-
ed pleasure carriages at least, the specific
tax should be revived.
The revenue of the current year has
oeF" pau WIFI '!I., one T.; usual i'ahe''any'
''''' a''' "'''' UP. Ie1PeSl o 'ni, ""''
'''''' s'' '""'' 'A9' IL II ~
1,1. u.-,, q ''unp ~" y !, uo 't' y.
ne ho''o'ooe HPcd"eT y INC HOUSE q ne
I6ateS'
o'oer'o 10 Dc printed
IheSddY, December 2.--After the chair
had appoh ed the standing committees,
the House proceeded To appoint the
clerks-and ON Mr.. IancyG's motion, the
following were appointed without oppo.