The Alexandria herald. [volume] (Alexandria [Va.]) 1811-1826, 1824-03-22

each, he reduces the tax 10 S2030. But in
ascertainiDg the amount of the rent TAX,
l pasted through the assessors' books,
and with knowledge of almost the whole
OF the property, committed to paper the
rent ofeach house, regulating it by the
character OF the times. This mode
think preferable for accuracy. TO that
adopted by "N,ccbanic": Bat the popu-
lation OF this towG has been nearly 10000
lit now cannot be less than s,O00s The
usual estimate is 5 in family, and
house for family. Then Mechanic
should have assumed 600 houses instead
OF 1000 and our results would have cor
responded.
The next. material point Of difference
is in the tax on tavern licenses; and as
your correspondent admits this tax will
be SO oppressive as to suppress one half
of the small inns, which are necessary
to the comfort Of the poorer classes, he is
welcome TO the benefit of his argument.
The item OF 20 shopkeepers is cas-,
out oil the estimate, because, under this
denomination, they are unknown to the
Virginia laws. have been curious 10
| ascertain from gentleman, who for ma
ny years acted as a corporation assessor
with great atility,lhe rule which govern
cd him in discriminating between re-
tail merchant end a shopkeeper. He
informs me the distinction is entirely ar.
bitrary. The assessors exercise their
discretion "A small trader IN foreign
and domestic goods (and every square
presents TO yon worthy and money.
making man OF this description) they en-.
roll as shopkeeper and he is CHARGED
hall the tax assessed upon retail mer>
chant. But maintain that, for, the very
reason that the Virginia law recognizes
no such distinction, and irnparts no dis,
cre'iona,y power TO lis assessors, they
ere bound to return this class ~ f traders
as retail merchants. No proposition can
be palmer. 1t dealer be permitted to
sell spirits, groceries, vegetables OF TO-
reign aud domestic growth, meats, SC.
IN the small way, and be exempt from
taxation, to what extent may he increase
his business before the law shall impose
Its tax! Sir, the common sense OF every
man will tell you ne shall be taxed if he
deal at all.
But the Indignation OF your ccrrespon-
dent gets the better of his charity when
he undertakes to expunge from my esti-
mate tbs additional charge upon whole-
sale and retail merchants if they deal in
goods OF domestic production. In speak.
ing of This item he uncourteousIy says
ga greater imhosition svas neUer attenah
Ted 10 &c firdctised uhsn the hu6Lic."-
Now SO harsh an imputation as this would
not be deserved had the Objectionable
feature been introduced into the BODY OF
the estimate and the law upon which il is
founded been more equivocaI. But it
was insulated for the very purpose oil
inviting observation that it might be OBJ.
JecSsd against il inadmissable.
If this additional charge on wholesale
and retail merchants &c erroneous, the
error is a. least very pardonable one;
and | request of you to republsh the Cd
section of the BILL" in order that your
readers may determine its fair construc-
ton. | confess that in preparing the
list Of taxes my first impression was, that
the license for which 60 dollars had been
paid would confer The power to sell foreign
and domestic goods although the law
expressly limits the license in this case
to the selling of foreign goods and SUBJ
sequeDlly provides that for license to
vend goods of domestic growth or fabric
$50 shall be paid by wholesale and SIS
by retail merchants Unwilling to err.
consulted those whose opinions are
always entitled to respect, and they were
clear that distinct licenses should be re.
CURED to sell foreign and domestic goods.