Lynchburg Virginian. [volume] (Lynchburg [Va.]) 1829-185?, 1839-05-02
MERCHANTS LICENSES.

MERCHANTS LICENSES.
The act passed by the last Legislature, changing
the mode Of taxing merchants, las given Use, as
might have been expected, to some feeling among
that class of the community. The law, as amended
on the 10Th of Apfil, provides, that in place of the tax
imposed on merchanls's licenses, by the law of 1898,
- there shall be leved, collected and paid, on every
license Tor selling goods, merchandise, and other al.
ticles OF foreign or domestic growth, production or
manufactures, or both, or either, At the same place,
twenty dollars; but where the amount Of goods, wares
and merchandise shall exceed the amouat Of two
thousand dollars, there shall be an additional tax as.
sesscd Of one eighth ofone per cent. on each and ev.
cry hundred dollars Of such excess, TO be ascertain.
ed by the Commissioner ofihe Revenue in HE same
manner prescribed by the Revenue Laws in relation
to ot% pcra onal property subject to all the penalties
thereby imposed, and which property shall be listed
and returned as other property. aud The tax thereon
collected according TO the laws in relation TO other
personal property. But nothing herein shall be 50
construed as in any manner altering the present law
in relation to the issue Of merchants licenses, upon
the payment of the sum oftwenty dollars in the man
nor now prescribed by law Proridcd, horcccr,-
That no wholesale mcrclItn Mt shall pay less forhis Ii
cense than that now imposed by law, nor shall he be
liable TO any increased taxation, unless the amount
Of goods, wares and merchandise on hand shall ex
coed the amoun, Of sixty thousand dollars
Such is the law. 1t is Judge Mays opinion, aud
it was expressed with the utmost confidence. tia.
the provisions of this law are Wholly inopera.i,r,
except SO tar as they require the payment OF $50 b.
a retail, and SEQ by IA Wholesale merchant. Tho
plraseology of the act, il will be seen, is confused
aud ambiguous, and seemingly contradictory. Such
rs 1T is, we are indebted to the Loco Foco Senate
for it, both in lorm and subsiance.-In a letter 10
the Editors Of the Compiler, of the OH of April
last, Judge May said :-"The law. 10 be sure, is.
that when the amount Of goods, &c. exceeds
$4,000, there 3hall be an additional tax, &c. to be
ascertaIned by the commissioner of the revenue in
the manner prescribed by the revenue laws in rela.
ton TO other personal property, subject to all the
penalties thereby imposed, and which property shall
be listed and returned as other personal property,
&c. But there is no law requiring the commission
cr to ascertain the value OF goods, or TO take an IN
ventory and have an appraisement thereof, or requlr.
ing a merchant TO make one, or EXHIBIT his invoice,
or subjeoring the merchant to any penalty, except
for selling goods withoutlicense aud the next sen
tcnce provides that nothing in this act contained
shall be so construed as in any manner altering
the present law IN relation 10 the issue of merchants
licenses The merchant, then, must pay his tax
as usual 10 the sheriff, who is bound to give 6sre-
ceipt for the same. On presenting this rcdJkt 10
the commissioner, he is bound to issue his license
therefor. The merchant, therefore, selling under
this license incurs no penalty, and no law ever en-
acted in Virginia, subjects him to any species o I |
prosecution for not making out an inventory and
appraisement OF his stock of goods, or for refusing
TO permit a commissioner to do so, for the purpose
OF taxation. or for any other purpose whatever."-ln
the course of his remarks in The H.. Of D., Judge
May likewise stated that his own opinion as to The
nulllly of this act was sustained by the concurnns
OF able counsel in Richmond. Without
presum ing to give advice 10 others, therefore, we will
thlt were we in The "su gar trade u cotton line
we should very politely tell the Commissioner OF
he Revenue TINT he might ascertain The yaluc Of
our stock, in the best way he could. Certoin it is, |
We should neither go 10 the trouble OF listing our
goods and pricing them, nor should we swear to the
'alue of our stock without doing 50, unless the law
oquiring it were explicit in its requirements and
Constitutional in its provisions. Upon these points,
however, we again say that we do not presume to offer
oqnsel. Others are as competent to Judge Of their
lights and duties rs we arc. 1t may perhaps be not
miss to copy those paragraphs of Auditor Heatl'
Circular to The Commissioners of the Revenue,
caring upon this %subject. He says, " the following
GEMS 20 be the obvious construction:
81. The specific tax of $40 on merchants licenses
10 DE coilected as heretofore, that is TO say, pay
tent OF the tax is to be made to the sheriff, and II
ense Is TO be obtained from the Commissioner
| the kevenHe in the same manner as II no
hange had been made in the law. 9. The additional
TX OF one eighth of one per cenlum on the value
the goods, wares and merchandise Of each mer,,
liant, Tor twelve aud a half cents for every hundred
ollars,) IN cases where such value exceeds two
lousand dollars, is to be asse sscd and returned 10
lie auditor as other personal property is'dlrccled "
/, assessed and returned, that is 10 say, the Com
of the Revenue arc TO apply to eaeh ne
and ascertain. il they eau, the value OF 'Uo
OF goods, wares and merchandise IN so'u