Constitutional Whig. [volume] (Richmond, Va.) 1824-1832, 1830-02-16
REPORT

Of Ike Committee agriculture and 1Truu(Ycfuyes
fhe Committee on Agriculture and Manufactures
nave, according to ORDER had under consideration the
report from the Auditors Office, relative to Ihe du
ties on tobacco exported or manufactured, and beg
leave to report thereon:
The account from the Auditors Office has no CON
neXon with, and does not embrace the various char
ges tobacco for storage rent cooperinr breaking
turnIngiup nails, &c. but is confined to what is usual
~ denommated the shipping duty" a duty of this
existed anterior to the adoption of the Con-
stIutlon of the United States. The General Assem-
bly,, at its May session, 1882 DESTROYS of
the funds apart for defending and pre,ectnr the
trade OF the Chesapeake bay, passed an act inlpos-
ing taS or duty" of six shiliings per hogshead on
AL tobacco exported by land water" This duty
has been continued, at rates varying with the ext
gencles of the Commonwealth, to the present time:
some years past it was changed 10 fifty cents per
hogshead, and such IS its present rate. It is believed
cuniary charge on produce exported, beyond The a.
mount absolutely necessary for defraying the ex.
penses of inspection.
Fhe account reported from the Auditors Office, O.
rts the receipts of twelve years next ensuiDr the
passage OF the act of 1885, time not aoHuD that of
hcer to examine for, and state the accounts of those
years. by that statement, incomplete in the above
particular 1T appears that the account is as follows:
Amount of shipping duty on tobacco
from 1st October, 1874, to LIST Oct
iSSs st19,e64 81
veraging with above 1919 oC
49,, Total of receipts S5ea,oI2 81
Total amount paid by Commonwealth
TOR tobacco burnt in warehouses 6I722 40
Excess of receipts over payments for
tobacco burnt sto1 s7o A.
But within the periods aforesaid, there
have zen other disbursements, on
various accounts, from tobacco fund,
amounting to 1851 o.
From which deduct exuen-
scs of building public
warehouses, now owned
by the Commonwealth,
and productive 1921 SO
90299 45
Leaving tobacco fund in advance TO
Commonwealth, after paving all
charges on its account S4c6 ESQ m
This exhibit of debts and credit of tho tob,oco
fund.- shows that the shipping duty has produced an
amount considerably excseding the sums necessary
to detray the expenses of-inspection ana DISCHARGES
the claims arising from losses by the rayaqes of
30 1hat the duty be considered as the price of in
surance the experience of fory-seven years proves
That the rate IS unreasonably high but if considered
as taS tor the support of government it violates tho
Constitution of the United States. The second clause
ehe TENN section OF the first article of the Consti-
tuition Prescrbes that, emo State shall without the
consent othe Congress- lay any imposs or duties ON
imports or exports, except what NAV be absolue 10
necessary for executing its inspection law; and the
nett produce OF all duties and imposs. laid by anv
state on imports or exports, shall be for the nse II
the treasury of the United States"
In order to ascertain the rate of duty necessary r.
guard the Commonwealth from any charge for The
expenses Of inspection, though the claims Of the
tobacco interests on the sum advanced to the Urea.
Sury should scarcely be Dned TO indemnifv for oees
ny ire, your committee has prepared a Statement
founded ON the report from the Auditors Office be
number OF hogsheads inspected, the expenses of IN
sPectlon chargeable the tobacco fund the salaries
OF inspectors are deducted from the amount recoivcd
by them, and the Commonwealth is not ansvverab1e
for them, when the receipts at the warehouses re-
sPecnvely are lnsuihcient and the surplus paid into
the Treasury for the three last years
in 1925, 10 on,
do do