Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1826-12-23
FOR THE ENQUIRER.

FOR THE ENQ UIRER.
Gentlemen of the House of Delegates.
took the liberty last year to address you,
,he subject Of the great inequality of the that
laid upon tavern licenses, and houses Of private
,ntert ainment; and being more and more conyinc-
Al of the unequal bearing, and partial execution of
he law upon this subject, am induced to make
second attempt 10 bring the matter before you;
rot doubling that you will interfere in your legis-
I,,ive capacity when you the unreasonable diff.
ference that exists between the tax paid by The ia
vern keepers, and the still more unreasonable diff
,,ence o. tax paid by the keepers of houses of
,tiya,e entertainment; and that you will regu-
ise the tax upon taverns and houses of private en-
tntainment, as that all shall pay in proportion to
The business done. II is fact well known, that
more than half of the houses are of This descrip-
ion; paying only 81 80, and great many which
ray no tax at all. and in general they do as much
business, if not more, than many OF ihe licensed
nverns.
This inequality Of tax does not exs, only as it
respects private entertainers, some paying only
81 so upon their houses, SC. which would rent
for $50 or $500, and Others paying nothing what
ever.
But il is slarngly unequal as it respects tavern
keepers There are on this road in the dist ance Of
.rty five miles, five licensed taverns, all paying
Is each, with the exception OF one, that has been
compelled TO pay S2i, and it is fact we'll known
,iat that house would not rent for than the
oher houses which only pay SIS; would i,
rent for as much some houses OF private enter
| i.inment, which pay only 81 90.
In order, further, TO shew the unequal bearing
OF this tax permit ME TO give you an instance OF
the tax which is paid upon few Courthouse ia
germs round and about Richmond: II. Court
souse tavern is said, rents from 1000 to s l200,)
pays the sum of Sc Dollars. L. Courthouse la
vern would rent for $1,000, and only pays abou,
S33. &c. Courthouse tavern rents for $1,000, and
pays only S23 49, N. X. Courthouse tavern, rent
not known, pays S2l. If this bea fact may we
rot conclude that this is the case in greater or
!.ss degree all over the state? l have no doubt
here are many taverns in the state besides court
bouse taverns, that advantaseousy situat ed
or business, which, if the yearly rent made
known, and the tax of dollars upon every
$40 of the yearly rent thereof was applied, would
have more than SIS topay.
Ii appears to me that II the General Assembly
would fix upon equal and uniform mode OF
ssceftaining the yearly rent Of all taverns and
houses OF private entertainment, and then apply
the ratio of dollars upon every hundred dol
lars of The yearly rent thereof, they would find AN
increase of revenue from fifteen twenty-five per
| cent. each year.
conceive that it was the intention of the LIE
,satu.e that all the rn-keepers Sc should pa
10 proportion to the yearly OF the which
rent is always predicated upon the quantity OF bu-
iness that is done Then why should not the
private entertainer, whose house, sc. would rent
for much the tay-rn-keeper's, &c pay as
much the tavefn-keeper does p The writet
would now ask if the YAK upon both descriptions
o! houses of entertainment could not be made more
equal aud the revenue very much Increased by lay
Ing tax Of 81 80 upon every house within eight
hundred yards of any public road highway,
which is known to be in the habit of entertaining
travellers, with their stock OF horses, cattle, Sc
the yearly rent OF which house, sc. does not ex-
coed $50; and upon every house, sc. within eight
hundred yards OF any public road or biz hway, the
yearly rent whereof shall be $50 and not ex-
coed 500, tax OF $40; and upon every house.
sc. the yearly of which shall he over 500
end not exceed $50, tax OF $Sl4; and upon ev-
cry house, sc. The yearly rent whereof shall be
oven s $50 and shall no; exceed 5000, pay tax of
Sl5--tie owner or occupier having the privilege
OF taking tavern license, VI he complies with the
requisites OF the law; and upon every house, the
yearly rent whereof shall be over $500, the owner
or occuper shall, in addition, pay the sum of
seven dollars. Ii the General Assembly would re.
peal that part OF The law respecting private enter
tainers, which says, " where any house shall not be
valued at $500, but one-fourh Of The sum shall be
charged to keep the ssne.'' For, under this
ciause OF the law, the abuses that are comm [, ed
are innumerable.
Should. the General Assembly, however, con-
tax to be paid by persous the mount aims
whose houses solitary situated only TO have
few travellers, yet obliged at many times TO
entertain them, let them graduate the lax from the
yearly rent Of tenor fifteen dollars TO as high
point as the yearly rent thereof may possibly go
then all persons entertaining will pay the govern
ment portion OF the profits they derive from their
contiguity to any public road or highway
The writer OF this article begs leave 10 invite the
Legislature 10 call upon their Auditor of Public Ac-
counts, TO furnish statement, specifying the name
OF each owner or occupier OF licensed tayerns and
houses OF private entertainment, in the several
counties OF this mmonwealth.
This statement, gentlemen, will afford you an
opportunity OF seeing the great inequality of tax
10y comparison OF situstions) which does exist,
as respects the yearly rent OF them, and much
more unequal tax is paid by private entertainers
Tor 1t will then be seen that there are MANY taverns
which ought, from their advantageous situation, 10
pay more than twenty one dollars, only pay eigh-
teen; and many private entertainers, who do more
business than any OF the taverns upon the same
road, and whose house, &c. would rent for mere
Than one hundred and fifty dollars, pay only four
dollars and fifty cents.
Besides this, they would be informed that there
are three Of the most populous counties round and
ABOUT the city OF Richmond, which pay no private
entertainers tax whatever. Yet no gentleman
OF the house OF delegates could ride into the inte
ror OF either OF those counties withou; passing Sc
veral oil those houses, who DO entertain all the
company, with their stock, &c. and pay no tax at
all.
l do hope that the General Assembly will take
The SUBJECT into consideration, and that they will
so regulate the tax, az to make every entertainer,
within eight hundred yards OF any public road or
highway, pay tax In proportion 10 the yearly
he hat ,I,, II.