American watchman and Delaware advertiser. [volume] (Wilmington, Del.) 1822-1828, 1828-01-04
FOR THE WATERMAN.
TO THE DELAWARE LEGISLATURE

rs citizen of the State claim the privilege
of respectfully calling your attention to the ex-
Isting opprpSsire Law laying tax on retailers of
merchandise" This law it appears was originally
intended to operate on foreign merchandise only,
and in favor Of domestic manufactures, by encour.
aging the sale of the latter but Mr.. Rogers,
States Attorney, has given it as his opinion that
all the goods of storekeeper retailer are sub
jet 10 the operation of the law, l. e. to pay a5 cts
on every 500 worth of stock, annually.
1t is a position new, and not recognized by orr
republican Institutions, sound policy, or common
justice, that nvidiousiy selects particular class,
or occupation Of persons. as objects of exclusive,
or unequally heavy taxation :-and hope TO be
able 10 make it appear that the operation of this
law places retailers, &c. in that disagreeabie anil
Jprdphsome pretllcament. In the first place it may
be said that Tavern keepers pay an annual Tax to
the State, and why not sto'ckeepers? The answer
ob, iousfy and satisfactorily il this-the number Of
Iaverns is limited and cannot be increased, with
out, in the opinion of the Court, there is a neces-
sitv for an increase therefore, the puhlichouse
keeper receives equivalent for his license, by the
number being limited and restricted BY law. Not
so with the store keepers ;-there is no law to
limit their number. or the places where they may
be located. ANY person may become retailer of
merchandise any where, If he has cash or credit to
buy goods Yet retailers must be taxed. Store
keeping is not found generally to be the most thrill
ty business. More. in proportion to their numbers
fail in that business than in almost any other, be-
cause Of the uncertainty. 4uctuation. and perisha-
BILE nature of merchandise generally - and yet
they must be burdened with extra taxation. Store
keepers not generally the most wealthy class
of society. Their stocks are mostly composed Oh
cash and credit ;-nut permanent as land Or rea,
| estate; or improving, as live stock; but decreas-
ing in value the longer they are kept on hand and
ultimately, IRON the change of fashion, or the per
ishable nature Of the articles their value becomes
almost, il not entirely, DESTROYED :-and yet the
store-keeper must be selected ftom the community
and branded with an extra tax.
Retailers of merchandise' are presume, rs
generous and patriotic as any other portion of the
| community, and would have no objection to bear
equally with their fellow citizens, any burden that
might be imposed for public utility but do not
STE any Justice in taxing hem alone. when the in
dependent man, living on the income OF his mort
cages, judgments. &c. is not taxed one cent Tor
his money when the miller--the manufacturer
the lumber merchant and the buyers and sellers
and traders of every description. 90 free of tax
on their capital or articles Of traffic. do not
see justice in this, and ask any man that does
see it to please explain it. The lawyer or phys!-
clan receives a valuable education and profession.
which becomes permanent and preftGtie stock, not
subject to uctuati0n or decline, but generally i'm
proving; on which. with little or no capital IN
cdSh, they make more money tnan an equai huMDer
of s:orekeepers without the risk Of losing their
capital, which is a stock of knowledge which can
not be seized by the sheriff and sold but fine
store keeper is liable to have his all t4kcn irom
him and left beggar ;--and yet the storcAcerer
must be taxed, and the lawyer and physician who
can better afford to pay, escape These remarks
are not dictated BY any bad feeling towards those
useful and honorable professions. but are merely
made to show the injustice of The law il question
Will the enlightened representatives Of the pee
pie longer continue to burden, with an oppressive
and unjust tax, one class Of the community, am
let the rest 20 free? Similar laws have been pro
nounced unconstitutional in mare thau one Ut the
states, particularly with respect to foreign -ner-
chandisr; and it certainly is me$pedient TO lay
tax On the retailer Of domestic goods.
Equality and justice.
coMMUNIc ALTON.