Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1843-02-02

papers .o.,I =, a. :
Cd Of March, ON matters of much to the Re-
publican party
SYSTEMS Of TAXATION.
Il has become necessary TO raise the taxes in Viz.
pna or to impose ones, or both, IN order 10 pay
The debts, and TO support the credit OF The Od DO
minion How can avoid it; Every honorable ct
zen repudaies reputation and we shall resist 10
the DEATH the absurd unconstitutional, and dangerous
assumption by The Federal Government of two hundred
millions of the debts Of the States We place the
alternatives fairly before the people of Virginia and
whatever The actous spirit OF party may design or the
shameless fear of manly responsibility may suggest,
TO "this complexion must come at last We must
raise the taxes sufficiently to meet the interest on the
public debt to exnguish its floating debt as soon as
practicable and subsequently, to discharge The iunded
debt by as rapid and easy curniments as the situation
of the people may permit. This appears 10 be our
solemn duty and our wisest policy. 1t is the best way
for maintaining the credit of the State, TO raise the
value OF its stock and to give confidence in the faith
Of this honest and "unerrGed Commonwealth.
Under this plain and unpreending view of the sub.
ect we consider the great question before the present
Legislature to be, Tan Tar but what is the
best form for imposing the necessary taxes Shall we
increase the of the present taxes, or impose new
ones or do both, Our principally accrues
from taxes laid lands and staces. But s it not pos
sble resort for portion, at least, of the additional
necessary contributions TO new sources ofnxaon, and
may pay no adequate share of The present taxes 2
This question gives rise 10 views and specuations,
which NAV be new 10 US, though they may be more
familiar 10 the systems Of the other States With the
view of shedding light upon these propositions,
we sought, at an early period of the session. for nfor
nation from the other Sates-and now lay before
our readers the schemes of TAXATION which carried
GU. by the Empire State and the keystone S,aic-for
which indebted to Sn OF the best informed
members of Congress, from New York and Pennsyl-
ants
70, afxnc their names. We do it for the purpose of
stamping additional authenticity on their statements ]
NEW YORK SYSTEM.
To Cot En- HrpARp, Of House Of Representatives., from
Virginia
WAsHISGros, Dec II, 1912
NV Dear Sir Il was kept constantly engaged,
Yesterday for the whole day and evening" and could
not command the time to make The memoranda for you
which promised, until il Too late for the mall and
therefore, did not make it at all.
All taxes in the State Of New York ad raiorem
for whatever purpose assessed and oil property is
annually valued, o. assessed, we term it, for the
purpose of taxation. The State is divided into
ties and the coanlies, il country, are divided into
towns, if city, into wards.
The tow ms and wards have an annual election in each
year. wholly separate from The State elections for the
choice Of town and ward officers. At these elections,
each town ward elects, among other officers, one
supervisor, three assessors, and one collector
TIE assessors, within definite period of time fixed
in the law, visit every taxable nhabant OF their town
ward, view his property, real and personal, and
examine his credits and debts This being done, they
make an roll for their town ward, upon
which they enter the name of every taxable inhabi
tant the quantity of land he owns or occupies, within
the ward its value per tnre or gross more
usually both, the buildings upon the land and their
value and the value of the personal property, subject TO
taxation, in one sum, without enumeration or descrp-
lion. If the person debts, and satisfies The asses
sors of that fact they deduc, the amount of the debts
from The amount Of the personal property, aud insert
the assessment roll the balance as the value OF tax.
able personal property the amount OF the debts
equal to- greater than the value of the personal pro-
perty, then personal property put down as taxable,
and the person pays upon the value OF the real
estate only but nothing can be deducted from the
value of real estate, account oil debts Credits,
such notes, bonds mortgages, and the like, are IN
cluded in the valuation of personal property
When the assessors have completed their assessment,
roll, which must be done upon given day, they put up
public advertisements, specified places, in the town
or ward, stating that fact, and notifying the citizens
where II may be found for examination, and for thirty
days every taxable person has right TO call, during
the usual business hours and examine his or her
ment.
For certain specified days. after that time has pired
the meet TO hear complaints and correct mis-
takes in the rol and every person has right to come
before them at those meetings, and upon his or her
personal oath, made in writing, show that the value OF
his, her personal property IS less, or that the amount
OF his, her debs, more than the assessors have
made hem and also 10 s!ate .ha, lie or she would sell
the real estate for less in cash. than that al which
The assessors have valued it, and precisely what he
she do value it al in cash The may change
their valuation upon this testimony, as they may offer
take the real estate, and pay the money at the price
by the person taxed for it, and if the latter offer be
not accepted, the valuation is not 10 be changed.
The assessment roll being thus completed, is TO be
delivered the supervisors of the town ward by the
assessors.
On day fixed by the law, all the supervisors of the
county meet at the county Courthouse, and organize
themselves for business by appointing chairman and
clerk. Each supervisor then presents the assessment
roll Of his ward has been delivered 10 him
by the assessors The board of supervisors proceed TO
examine and equaze the assessments for the different
towns and wards in The county The board, comprising
one from each town and ward OF the county, Of
such standing and intelligence as TO have been elected
by the reemen Of his town ward to this responsible
position, cannot fail TO embrace many whose gene
raj acquaintance with the territory of the whole county
is very perfect Hence, inequalities Of valuation of real
estate, if very material, will be discovered. speak OF
inequalities between the towns and wards and not be.
tween indivdualo in The same town or ward; because
the board of supervisors should always that the
brought the standard Of judgment
TO bear upon all the property in their district. These
boards OF Supervisors nave only power to equaze upon
this assumption, and The taxable inhabitants Of each
town and ward must rest upon The integrity and judg
meL ol beIr assesSors ana their opportunity 10 correCt
before mentioned, for their equality there.
The assessments Of the towns and wards being quail
lied by the board of supervisors they ascertain and
tify the taxes 10 be paid.
To enable them do this all The accounts for town
and ward expenses for the year to be presented 10
and audited aad allowed by them These expenses arel
assessed upon The towns for which they incurred
All the accounts for county expenses also 10 be pre-
scented 10 and audited and allowed by tbem and these
expenses, being thus asce'laintd, arc divided amnng
aud assessed Upon tie tasabla Inhabitants OF the
spectve towns and wards, according 10 the amount OF
taxable property in each settled by the equalization
of The Assessment, !olls by the same board
II tacn there be Stale tax-hat is al ways cd rdio
rem. upon these equazed assessment rolls and ia has
assessed by this same board.
All the tag 10 lie paid by the same person, town,
county and State, is pnt together into sum- lis
oil the taxable inhabitants of each town and ward made
with the tar TO be paid By each carried in one sum-
and annexed to this list warrant TO the collector Of
the town ward to authorize him TO collect the lax
and the warrant also inslruca him. Of The gross sum
he is TO collect, how much ia for town expenses how
much for county expenses, and how much for tho State
taS.
The COLLECTOR has same ro oy throe roonfhc ,ltoyad