The Wilmingtonian, and Delaware register., 1825-02-17

STATE TAX.

- - ~ - - - @-1s~s
An act of the Legislature of this State,
having, at the present session, passed both !
Houses, for the support Of Government, for
the current year, by levying the sum of fif-
teen thousand dollars land apportionng that
amount on the respective counties, according
to m assessment of the real and personal pro-
pcrty in the State, made under the provi-
sious of IN act appointing State Assessors, |
passed at the January Session, 1916 de
manding, by this appointment, from the
county of New Castle, tie sum OF seven
thousand, one hundred and seventy nine dol
lars and fourteen cents from the county
of Kent, four Thousand, three hundred and
seventy three dollars and twenty four cents
and from the county of Sussex, three thou
sand four hundred and forty seven dollars
and sixty two cents Thus apportioning up
on the property OF New Castle county, by an
act of arbitrary power, and at time too OF
unprecedented pecuniary embarrassment and
difficulty, nearly one moicty of the whole
State Taz.
As the course adopted in this instance by
the Legislature, is alike, contrary to the sound
est principles of free representative govern
ments, and violation, as we conceive, OF the
plaincst rules of equity and justice, the un
dersigncd, being members of the Legislature
from the county of New Castle, have deemed
it duty, in our official stations, to give to this
measure our most decided opposition. This
opposition having proved unsuccessful, it on
1 " now remains for us briefly and honestly TO
explain the motives which governed us in this
controversy; which, together with the ques-
tion at issue, between the counties, we will
\ then leave to our constituents.
\ We feel no doubt of the correctness of that
sentation upon the basis of population, aud
it is equally certain that in apportioning tax"
cs, levied for general or state purposes,
there can be no safe or correct data, eX-
cept that of the number OF representatives
from each state on district. Practising upon
this as fundamental principle of our fedora
tive government, the Constitution of the
United States declares that Representatives
and direct taxes shall be apportioned among
the several states, which may be included
within this Union. according to thcirrespec-
tive numbers" Sec. 2. Art. /. And in the
9Th section of the same article, it is expressly
declared that mo cafRafion or other direct
tdr, shall be laid unless in proportion to the
census, or enumeration herein before direct
ed to be taken" Ifthis principle oftaxaton
be right in the general government, it can
not be wrong inthe policy of each Individual
state. For, constituted as is the municipal
government of our state, each county bears
the same relation to the other counties, that
any one of the states does to the United
States. In the Constitution Of our state, no.
thing is sud in relation to this matter. 1t
was perhaps unnecessary That instrument
of compact was framed at time, when the
absolute necessity Of attaining the consent
of any people, before the right to tax
them was employed, had recently been writ
ten more LUMINOSITY than with a sun beam:
/ it had just been sealed with the blond Of
or .fncestois. This unalienabTc right,
which had been embodied in the magma
charta of our independence and had been de-
fined in the Constitution OF the Union, and
was moreover, indellibly engraved upon the
heart of every frceman,--it might have been
thought unnecessary to repeat in the articles
\ of compact, for the three counties of this
state: "for mhoSing tarfs on as 7vthout ar
/ consent stands conspicuous in,the catal0ugue
Of wrongs, which impelled us to separate
from the government of Great Britain, on
the memorable 18th of July, l776 and what
was understood to be the extent OF this COM
plant? If Great Britain had consented
that her then North American Colonies
should have, in the parliament Of the King
DOM two or three representatives, would the
people here have consented, on that ground,
to be taxed at pleasuse. by that Government,
surely not But on the contrary, would and
t must necessarily still have insisted, If one
shilling more hadsbeen imposed upon them,
!, than sum bearing an exact proportion to
the number OF their representatives,, when
compared with the whole number OF mem
, bcrs in the British House Of Commons.
10 tax the people Of a free government,
, ,ith fJej- n7, p,,fit ic mi,