Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1843-12-05

ton, but may be necessary also 10 adopt some precau.
tionary measures to prevent future dsa ppointment-
Such measures may especially be required in the case OF
the new subjects of taxation which hive Welded SO
little, because, unquesonably, OF temporary and ex-
rinsic causes, and which for most part onpht t, be
made, rs they can be made strong and alhy contri-
butors TO the public burtlens from which they have
been so long and 50 generously exempted.
The temporary debt which is here spoken of, con-
siss OF loans which have been mnde from time to time
by the banks to the Commonwealth, beginning some
three years ago. and continuing TO the present day
These loans have been regularly passed through the
form OF repayment every year from December 1910,
when they amounted TO two hundred thousand dollars
to December, 1912, when they had risen up 10 three
hundred and fifty thousand the Treasurer for this pur
pose, and in obedience to law taking the December
OF each successive year as much of the newly paid
revenue, then on Eand, as would pay TO the bInks
their loans to the State, and immed a'ey thereafter
commencing these loans afresh, and cont nung them
Just as before So again. in the present month, the
three hundred and fifty thousand now on loan TO the
State aud due TO the banks, will be paid up usual,
and such balance of that sum as the additional revenue
OF the present year will not be sufficient to exnguis
will be borrowed again, unless it shall be thought best
by the Legislature 10 provide for it oiherwse.
II was tor the express purpose OF arres,ng this
tnua resort TO the banks repensh the treasury with
daily sums, and give the independent command OF
whatever required for the public service, hat
the present revenue law already stated was intend
ed and this purpose would have been carried into sue
cessfn effect, had the yielded according TO ex
pec,atons and the State been relieved from the pay
inert of years interest on her guaranteed bonds -
Should the James River and kanawha Company, for
whose benefit this year interest was PAID be required
and be able without injury TO refund II, should the dI
vidends of the State Stock in the Bank of Virginia be
raised from their present 10 their ordinary amount and
the and subjects OF taxation yield increase
OF only half more than the sum already received
from them, the whole amount thus arising, il upproprlu
ted to the payment of the temporary debt, would leave
scarcely vestge of behind a. the end of the present
yesr But the alone, if left unmpared by any
act of The Legislature, will in all probability be quite
sufficient of tselfto extnguish this debt entirely with
in the present and the succeeding year. In the
WHILE however, It Will be necessary to anticipate the
funds which mag be relied upon in this matter, by
thozng the Executive as heretofore, either TO borrow
from The banks, TO raise upon the credit Of the State
in some other FORM such sum, not exceeding two hun
bred two hundred and twenty thousand dollars,
existing Deficiencies may from time TO time require.
After saying thus much upen particular objects and
applications of the revenue, it will be almost super
huous TO saw generally that no dimnution of it can be
recommended al all compatible with the public sell
vice. That service, whilst would we Justify in
Of lis branches additional revenue, be pro-
perry conducted, at present, with less one; that
If the Legislature should deem il wise 10 change,
any respect, the Nodes rates subjects Of taxation,
it will be hardly possible to contract it in it's general
range and results, without lnctng upon the public in
teres,, at point, serious Disadvantage There is
no branch or department of State concern now
resting upon the treasury Tor It's support that could be
stripped Of it without less disaster to the pub
l,c whilst there many objects of benefccn in!lu.
ence receiving l'ttle IT any thing, TO which parental
succnur could be safely and wisely extended. The
commerce, the Schools the administat of justice
and the police, upon which, for the most part, the
revenues of the State are expended, are ali Of
them fundamental to Government, aud cannot be i'm
paired without correspondeDtly impairing ultimate
purpose OF civil organization itself If first one, and
then another of these objects 10 be thrown aside,
upon the ground that would be better 10 spare them
than the money which supports them, so irrational a
mutilaon could only result in the expensive and ruin
Gus economy OF supporting Government incompetent
to it's ends. And IT is with Government as with every
thing else intended for human use; that cheafcs. and
best, which best answers the purpose for which II was
provided Taking il for granted, that you would be
unwilling to abridge in any respec, the salutary action
of the Government ard that, therefore, you heartily
concur in the wisdom and experience which have so
long prescribed the general objects OF our civil LIST as
essential 10 it's nature the general goad Of the
community, take II for granted aso that you VIII as
heartily in providing for these objects The
which shalt be necessary and sufficient ID sustain
them This you will doub. consider il your duty TO
do. 1T is, however no more necessary 10 efficient
and useful Government TO MAINTAIN it in suitable
pcity for SERVICE than to have that capacity suitably
directed, and hence the legislative duty which over
looks the adminiSfation of the means which it is yet
beth bero a1Sssssa f. supply, is but partially ae-
maintain the Government in condition, which will
render it blessing the State, and are, for this pur-
pose freely extending your demands to The property Of
the people, would be seasonabe exercise Of duty 10
look into every branch Of the public service and see
whether the administration Of it could be red; whe
Their would be practicable, without producing more
real evil lh-n real good, to dispense with any existing
employmenis; to rerench any existing allowances or
expenses, to introduce, any way, at any point
a strctsr sounder economy
Whether the LEGISLATURE will continue the
plan Of taxation adopted by the list one not it is
obvious that unless the burthens Of it distributed
as much possible they will fall with unequal and op-
pressve weight upon particular interests end classes OF
property That they should be distributed at all
times no more indeed h1n just, and time perhaps
could be fiji than the present for converting this
principle of abstract justice into rule Of established
action. AS the contrbut ons which made for a
Government and which applied II its support, are
in the very best of them contributions for all, il
resu from the evident truth of the proposition that
all should BE- contributors Limitations of expcdency
F may be applied to this principle and be made to qualify
lis operation but there are no limitations upon lis jus
lice This, at least, positive and undeniable. TAX
ing it, them as principle for APPLICATION and il fol-
lows th6t every right and interest Of property which
can in any way claim to receive, and be entitled to
ceve the protection Of Government, which can be
enauired into tried and enforced by law, is fair and
legitimate contributor or subject Of tax. Whether
this rig hl or interest be Of greater smaller amount
is Of consequence whatever in principle; and there
fore justiable Of compliant is afforded to any
one when this claim of contribution is extended to The
fur,hes limit which due regard 10 practical effects
will permit
To this vie OF the basis Of taxation, it may be pro-
per add, that of The several modes by which each
contributors share Of the publ burden is determined
there is no which, upon the whole, seems 10 be Sc
sound as that which regulates the bulhen be borne
BY he value of the property which bears it, This od
ralorem valuation principle, it is true, not entire
ly exemp! from objections, but they are fewer and
eeher than be urged against any other mode-art
theorec, rather than practical, and amount TO No
proof whatsoever, that, in Of taxation, there is
any other principle which establish equal and
simple adjustment of equivalents between the Go
vernnen, and the citizen This princple has long been
recognized by laws, in lis application to land
for any thing of wrong, or injustice, or inexpediency
that be discovered, may just as well be extended
TO other property, it. Besides other merits, too
it is peculiar in this, that other principle is so
spro.ccted agans; abuse, it is, for, as ii subject:
all clsses of property - the rate Of taxation, II
excludes favortsm from any, and unltes all, in com
mon interest against every species of excess. The
plan of specific taxation, the contrary-thet of la
ing more kind Of property, and less upon another