Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1830-02-13

Gu Mr. Bare S's motion. tue s,grosssi BILL "Inpos-
up-and the House proce eded 10 I'LL the blanks. The
most material changes made In the rates Of t-xes,
follows. viz.The tax slaves is re iuced TO
th"ty5fVe iro forty cenis-,he tax on horses, mare
asses, mules and colts reduced from ght
the tax each writ d,cla alton ia rjectment or
other process insti,utiag sIit in super court OF
law, was reduced from 81 80 to Si-the tax OH each
writ OF declaration IN sjec nent subpoena in-tutug
suit In any county corpora ion co,, reduced
from dollar 10 three fourths OF doiiar-ihe TAX on
pedlars' licenses was increased IRON $40 TO 20-he
tax on tin and pewter p-dlars reduced IRON $40
TO lO--th- censs exhibitors Of shows increased
from S25 70 80.
The blanks being all dl,si. Mr.. Rutherford submit
ted the following ryder:
Be HJurther enacted, That if any mechanic, mil
liner, or other person, taxable retail merchants
der The revenue laws will make oath before the Com
missioner OF the revenue (who is hereby enpowe red
to administer the sam- tia, his or her average sales
per annum. OF goods, wares aud inerchandz,, or
other articles connected with his her line Of bust.
nes' do no, exceed the amount Of sales Of articles Of his
or her manufacture or mechanical libor-.uch person
shalt only pay tax OF - dolars-- and if he or she
when required shall r.fS.e 10 take such oath he or
she shall be, thereupon, lated a, retail merchant
(This Gaze presenting some facts, we are fur
ni.hed with Mr.. Rutherfoords expIa alton of hi, pro
po-ition.)
Mr.. RUrHrRrooRD said. that he felt 1t incumbent
upon him. to make some explanation Of the motive
| which induced him TO offer this amendment new
construction had been recently given to the law i'm
posing tax upon merchants licences. which would
render ZONE IN ,dca alton thereof by the pre-
sent Legislature. Ths COMMISSIONER of the Revenue
for thi. City, had during the lat year. required and
collected, retail merchants tax of S2o of all me
chanics. mnsis. &c. Who offered for sale i'm their
shops or stores any articles Of merchandizs not Of
their own manufacture, though connected with
heir line ofbusino's This recent construction Of the
law lad oil course become subject of complaint:
he had accordingly presented petition, signed by
many OF the most respectable mechanics of the CITY,
asking Tor some explanation mordca alton of the ex
ttng revenue law, upon this su. ect That petition
however, had been received and very
In the session. that he apprehened the subiec, might
not receive the attention 10 which il was entitled il
deferred much longer. Ii very important, no,
only 10 tho mechanics, but TO the rommis sioner, of
the revenue throughout the State that the intention
OF the Legislature upon this subject, should be ctrec
W understood He also felt il due the petitioners
TO offer the amendment, because the COMMITTEES of
Finance, TO whom their petition had been referred
had reported 1t unreasonable, upon the ground Ga.
he unlersoo y tina all persons whether mechanics or
nos who sold articles OF merchandise not of their own
manufactr ought TO pay some tar for that privilege
He was satisfied, however, that mai rity OF the Com
mittee would have approved OF reduction of the tax
had satisfactory plan of graduating it, been ponted
out. lie had therefore offered the RYDER bv wav y,
amendment to the bill. for the purpo,s OF reducing
tax, which he did not believe could AZ preseut b. az
complished IN any other mode. For, he felt perfectly
assured, from ndica'i ms which he had remarked both
IN the Committee and ia the House, that /, wa. the de-
termination OF the present LIE ssature 10 reoure soma
tax Oh all dealers Ia R-rchandlze, whether me chancs
or not.
MIR. r. said, that althoug. the p,r aseoopy Of the re-
| venue law would probably admit OF the
which had recently received he did not believe Oh AT
whea originally enacted, designed TO have any
reference whatever to mechanics. And he had bee n
authorised TO state, that never un tho Last ve.r b,b
the mechanics OF this city been required 10 nav this
tax, although the law under which il had been ex.
ac'eh was the mere transcript Of Revenue Act which
aa oecn regularly re'enaeted for many years past. II
was very obvious, however whatever may have bee IN
The intention OF the Legislature, that unes some mn
mucaton OF the revenue la upon this subject should
be made during the present ssion the Commits ion
this tax OF 800 Of all persons who might sell articles o
merchandise not OF their manui III. did
MOI know what lad been the practice Of the Commits.
soHers 10 ths respect IN other parts OF the ate Blu,
as was desirable that the law should b. uniform in
Its operation throughout the whole In.
subject was well entitled to the consideration Of the
Legislature.
Mr. II. asked. whether it wa. reasonable or in. ,ha
mechanics. rnlners. Sc. who invest the hard earn
Lings OF thsr labonr in few article. connec;ed viii
h-T BUSINESS Tor the accommodation Of their custom,
ers should ba taxed at the rate with the
VINO r"ies upon large capital, and extends his opera
lions to every quarter Of tn. globe? .ad5,Ier IN,
example, may keep hand Tor sale few .rrnn iron
and bridle biis,-an upholStertr or cabine-makpr 4
parcel OF screws AMI ocks,-a miner or maninam,ker
non supply OF articles OF fancy and ornament-a all
Immediately connected with their respective occups.
uons;-whe their main obi ct In procuring such arti
c'es' Tor sale, may have been enable them 10 Law
IN on better terms, those materials which thev ra
any needed ior Their own manufacturing purposes
LII then revenue from capital he the O, iect Of Tho
TAX on merchants could be Jus, or polite IN
~ OF capitai invested this way
by mechanics. "a heavily the large amour, of can't;
tai employed in trade nv retail merchants taxing them
rs class. He believed there could be but one o,;ni
Up N t''' suyect-and hoped that the ryder he hal
"Herei would attain the object Of tho,e who thouo,
ha' th're should be reasonable appor n, of hi.
aS. IL proposed The same of dsi-rnnieo ,vb.
ner the mechanic [dealng in articles of
shouih paw the retail Derchanf.' tax or less t,x
s provided in the act Of 1928 for ainny
her The merchant ia liable to the whoes,Is fax If cen
or the re- AL tax oil 20. The same oath is prescribsd
ceHa nfa air
tie act OF 1918, ought TO remove everv obisc,;o .,
this feaur. OF the ryder, il only Contemplate AN
tension OF the principl- adopted in that ac, NJ +,
also conten led that dininutiJn of the revenus
would be occasioned by the adoption of the rvJ.,
Many oil the mechanics and miliiners could nat Az
10 pay the heavy tax OF 800 upon the small amount ot
merchandz. sod by them. The new consequential
OF the revenns law, took them all by surpriz, a.t
year. lie believed that portion Of them womb he
induced to herIne branch Of business whose ar ro
M. would not justify such tax-and tbercfor. ,bat 4.
Lighter tax (which they might be disposed to n,v1
would produce fully great if not greater abouoi
OF revenue, than would be obtained from them shonI
no modification Of the law now take place Be.yina
hat THIS valuable class Of the community were
encouragement, and that their bu wo,id No,
bear The tax which they have lately been connected
to pay, no trusted that the amendment would he .c'
cepted. ~ '' ~
This ryder W. rejected, bya vote OF 7s ave, 10 70
noes. " 30
Mr. SMITH of X then ro,e % move ,no,l,s- ,,,I.
when motion was made and carried To re consijer the
vote on ihe hFst ryder, moved by NJ. Ruth rfoord
| The brst ryder being read, Mr.. Smith Of Kan,vbs
proposed to amend il by adding the following:
| Every clock pediar shall pay---IoIlar. i, ,cb
county in which he shall trade " ''