Richmond daily Whig. [volume] (Richmond, Va.) 1842-1861, 1843-04-21
TIE TAN BILL.
To DEMOCRATIC Worms.

! " 49, 49,,
dwell upon them sufficiently to show the full extent of
their injustice. bare enumeration OF thcm however, will
be enough their condemnaon for the unconsi
uuonaiy injustice, and impocy OF such inequalities hav
ing been already fully presented 1t now remains only to eS
hb the inequalities themselves. IL WELL inst, TO rciute
most commonly given TO the occuons 10 the tax
bill MANY say, impossible to frame bill en-
urcy equal and that tins l. good could be formed,
der the circumstances. The great difficulty of properly
framing bill l. readily conceded Ii Is not the
of unavoidable inequalities, that renders the
hill odous but the OF them, and their utter
Of foundation. To object laws, admitted 10 be
difficult frame because OF their necessary mpcccuons,
would be capuous and culpabc. But when objections
pointed 10y the political friends, well opponents,
OF those who law; which objections could be
moved by change in the law. easily and readily made:
what there be for those who persist in the
obnoxious stautcl There be Your condemna.
OF the bill is neither sought expected, unless
it, Inequalities are shewn To be gross and easily RENE
diabc.
l. 1t was shown concusiycly. by Mr.. Lewis of West
moreand, and others. that the slaves dlspro
poronnto the other subjects; and as large
majority slaves the Eastern part of the State this
di,proporton would fall uuiusty the Fast The fair
proportion between slaves and other subjects OF taxation
could be easily approNmated and this inequality greatly
| duccd. IT not entirely removed.
>. One feature OF the BILL altogether and for
which the Democratic majority ct the last session arc alone
responsible Is that regarding merchants licenses. To this
there several serious objections. Onioundcd dsunc
tonare made merchants according the mcrchan
die they deal Merchants merchants irrespective OF
their The trade, the occupation, and not the cha
the goods sold and bought should be regarded by
| wise and equal legislation
Again merchants OF the same class unequay and
different liza merchants sales, wholesale or
retail less than $4,000 the aNis S2O-equatoS 81
every thousand dcnrs amount o sales; MS safes amount
$4,000 and under $4,000 the tax Is S65, equal 70
ST 6O per thousand II ms sales amount $4,000
over the license tax Is SlOO-rgual 81 - per thou
sand. But for 500, lac NAV sell mllon several mil
lion dollars worth of goods. Some OF our houses do bu
ness to the Of 100000 and upwards-he license
which would be- only 30 cents per thousand Thus
it appears that OF license dimnishcs with the
increase OF the of sales. The small dealers pay at
much greater than the large Is the small capt.
taist able bear heavier than the large onesl The
small dealer require all he make by turning over
mis- capital deay the expenses of his store and tamily
whilst the large dealers have excess o profits
which they invest in property, throw into their bus
increase st more, by which increase they only
diminish the at their license The large capitalist
always afford take a smaller profit his capital
which that his means are greater ana, consequent
iy, that he aft rd pay larger but Is not
tended that he should pay larger only proporuonate
Ii there be any disparity however It ought certainly to tall
those whose ability to pay Is greater 1t will be ob-ev
ed, too, that IN Of the above examples, the maximum
o sales for each grads of tax taken, which OF
the smallest ratio OF license tax and the ratio
H. al JGef more unequal than has been above represent
ted.
3 One would suppose that only apari
cuar kind of me chnnt conducting his business in certain
way. Why should he bc distinguished from other
chants and taxed more heavily II the trade OF par
cusr class of merchants be from nature lucrative
than Others and this advantage be attributable %
any express action Of Government, the Government might
demand something for tins special benefit. But our Co
vcrnmcnt does aud cannot thus discriminate. IN the be-
of blessings and has pretcNt Tor this dis
parity in it, burdens Now, pay amuch
higher license than other merchants-e.g his sales
are under S25,OUO the tax Is S75 CThe other
merchants Tor amount would be less than SIJD-
Ii ms sales amount To $4,000 and under SOOOUO, the
Tux S225. lOher merchants have 10 pay only SlOO-
which the maximum them Ii his sales amount
- S2OOOOO and over the tax i JJO ana II has
already that of wholesale merchants business
10 this amount and have pay only 500; that
toneers NAV have to pay five times as much as wholesale
hsra ft|A faH
the grades IN the OF wholesale and retail merchants
tend M the OF aucuoncers In the former
they S5,OOO in the latter they extend to 100000
in the former the Is limited 500, in the latter It
extends $500 The second question i, granting that
there ground for disparity OF in the two not
the existing ratio high five one,
entirely great! These questions must be answered
iavorably the bill There other dealers who
taxed 10y still different rates. Only will be cited
1. \ hotel keeper IS only species OF dealer,
chant VINO sells liquors, accommodations, iue X s-r
and the Of those articles, which other dsSed Of by the
He Is taxed 500 any event, and per avn you "a
Of the annual value Of his hotel over S2OO,1s
Suppose 81 OOO per the excess s. 500
i Sl26 add the so and his license Sll6 For this
tax auconeer could do business the OF
than $4,000; and has been shcwn n wholesale mer-
chant could do business for a much smaller any
amount he pleased. At the above rate order hotel
keeper TO be equality with a wholesale merchant,
taking the minimum amount 0 sales OF the latter, with the
maximum tax thcrson, the hotel keepers business must
amount 10 Sl09,50O.
After paying the enormous and unequal tax above
stated, would suppose that auctoeor nigh; deal IN
all sorts Of merchandise but provided that, If he deal
in clocks, he shall pay additional OF Sl00, for this
small privilege.
:. The Tax public shows and exhibitions exhorbi
tant and mpOhc. Why should the public be deprived Of
the enjoyment, innocent and improving generally s,
of these exhibitions Yet they taxed high as to be
almost entirely prohibited Each has pay $50 in
every county, corporation, 1t Is held and moth
ing but lectures Literary and scientific subjects are ex
ccpted. There are other entertainments, which equally
deserve such exemption, particularly the musical treats Of
celebrated scientific performers. Music regular science
yet unless Is leciurcd upon, enjoys exemption This
led ingenious cXpcdIent, evenings since. Sig.
Nage and Mr. Dempster advertised to give Concert,
and were informed, that they pay $50 for the privilege.
Seeing very clearly that this would absorb oil the profits
when the hour arrived the doors thrown open and OIL
who desired to attend, walked IN. The Signor and
in the best English be- could, -ad he would give lecture
upon the science oi music and the OF his
Pagunn, which would bc appropriately illustrated by the
performance OF Mr. Demp-tcr and himself During
the evening q contribution taken up and the tax
bill thus openly evaded. Many other provisions may
be cvadCd easily and there conceivable remedy for
enforcing many Of them.
o. The dividends the State bonds taxed % per CEN
tum and tins plainly rcpudatpn pro t1ato e.. Sup
pose the debt guaranteed 10y the State be s. millions the
six per cent dividends this amount 9, S3jOOUD. on
which the tax will be- $500. The State has guaranteed the
payment Of the whole per contdiydcnd. the demo.
cratic majority, under pretended horror too, Of rpuda-
ton, have deprived the creditors Of 81 500 The
STATE then, under IT, pledge, pays the S3JJOOO and
sends her commissioners Of the lke back % per
cent OF u and put in her treasury Al TINS costs her money!
and 10 the per ccntlRc at sheriff. commissioner &c
she had better resnt in her hands and never
pay 1t o. the creditor. II she did hus H. would DO
not be reputation and hoto paying and 1kingit
back amount O. The Senate amended the Tax Dill. ~
lit the tax on the salaries OF State officers be retaned
and. Of State bonds 81 be taxed OIL is equally night
o fealn the tax ON tbem. IL - beyond rCut1Jn that the
Democratic majority of ias session did bctu9y f,pudate
several thousand dollars O the dividends positively ruaran-
ted los The state. Fellow citizens, you sustain them
Z. The OF clerks and ether citizens is taxed one
per cent on the over $40. Thiss by an amend
ment Of the Senate and the ty Of the House Justly
bc held fcsponsib" Tor the a. passed by Them They
taxed clerk, &t,2 per cent, by which they would had
@ pay in proportion O tci. generally, much more
than many capitalists and landed pupnctors By ex
cmpung a.l income under 100 from taxation many per-
sons entitled 10 vote freed from and thus large
class otIo community raised up whose interest r will
be u ptpcnate Tbs exemption and increase the
mount exempted. These will be- me chosen objects
Of Dcmogogucs arts. Their power v be- great and the
influence pcncious. 10 shl g. separate Che inter
o-i-, duties aud burdens Of different portions OF che
nifty.
HHfUH o. III. q. .... s.