Staunton spectator, and general advertiser. [volume] (Staunton, Va.) 183?-1849, 1843-12-21
SO regulated as to operate a dlscouragemen, to

SO regulated as to operate Encouragement TO
every thing demoralizing aud perncous.
irecommend also if The policy of the Legis-
lature be revenue and not prohibition, that the
tax on pedlars and brokers be reduced. If
the policy be prohibitory, the existing tax will
probably accomplish the object. The tax on
deeds, probats and administrations, appears to
me to be moderate and expedient, but it is es-
sentlally necessary that the law should be
so modified as 10 make the clerks of courts
the exclusive collectors of the tax, rendering
'hem accountable, precisely as they are now
accountable, Tor the taxes on law process. |
respectfully suggest also, lift be deemed prop
er TO continue the tax OH interest and income,
that The law should be SO amended as to rem
der these sources of revenue more eflectual
anu abundant tax on moneved capital
employed IN loans or upon accrung interest.
whether actually received or not, might be
conveniently substituted for the present regu-
lation and,lshink it would also be advisable
TO abolish the distinction which exists, or is
supposed to exist, between bonds or notes
whlch represent money actually loaned, and
similar paper received in exchange for the sale
OF property.
A. is desirable at present TO guard against,
anyNushlnu,ion of the revenue, also respect
physicians should be graduated and made spe-
chic, so as not 10 depend upon the amount of
professional income. The asceriainmcnt of
income or annual receipts is in itself so diff
cult and uncertain, that without supposmg any
sufficient temptation to evade the law, it must
IN some Instances at least be necessarily inop-
eraiive. 3SH
Presuming that the General Assembly in
The present condition Of things would be in
disposed to reduce the State taxes, but tina,
probably some item of taxation might be pre-
ierred TO others which have been recently
urea, respectfully suggest as worthy of con-
siucra'lon, tax upon collateral inherilances
oequesis and devises tax which has been
long tried IN some of our sister States, and
particularly In Pennsylvania, where without
producing public dissatisfaction, it has proved
highly productive TO the State. 1t is imposed
only upon The recipients of an unexpected
bounty, and cannot be supposed TO be sub
Ject of just complaint
whist II gives me pleasure 10 concede that
very large proportion of the county courts
make good selections of commissioners of the
revenue, | have not changed my conviction
that the public interests would be benefited bv
placing the tenure Of that important Office up
on more permanent footing. The correct
and faithful exercise of its duties is at the very
foundation of our revenue system, and that
cannot be secured or expected in those cases
where frequent changes are made of the in
cumbent. IL sometimes occurs, more pre-
sumo from negligence than design, that taxes
are charged, particularly on the property
DOCKS, at lower rates than the law directs
AS III such instances the commonwealth is
loser, the amount should in Justice, think be
deducted from the commissioners allowance.
Connected with this subject, il is proper for
me TO state that the postage on The commits
Siohers books Is becoming considerable
item OF expense to the state, and ought to be
saved II practicable, without imposing the
Duflhen on the commissioners themselves
IL would operate upon them, especially the
western commissioners, with great injustice
and inequality. am informed by the post
othce department at Washington, that in cases
where the tax lists are printed at the seat of
government OF the state with appropriate
headings and transmitted TO the commission
ed, 1t has been decided by the head of that
department that under the act of Congress
which passed in 1925, pamphle, postage only
can he charged This construction of the
act of Congress has, know, been carried INTO
effect in the State of Kentucky; and res
pecilully suggest the propriety of making
such alterations in our revenue laws as shall
secure TO us the benei. of the act The alter
atoms which would be necessary are perfect
!y simple, and without taking into account
the saving IN expense, would produce uniform
Ity In the returns of the commissioners 1t
would be indispensable, however, 10 the sue
cess OF any such arrangement, that The annual
tax bill should be passed in the month of Jan
uary
Some amendment is necessary to the law
which relates to notaries public. Whilst the
statute requires that bond shall be given by
that officer, il is silent as to the tribunal before
which the same shall be executed, and seems
to dispense moreover with the necessity of
surcties. II is particularly proper that the
last mentioned defect should be remeded
have been gratifed 10 learn from various
sources that the additional taxes imposed by
by the last Legislature have been patiently ac-
guessed in, and that the poriotc efforts of
that body 10 sustain the public credit and pre-
serve unsulled the honor Of our State, have
been ratified and approved by the people at
large.
With high respect and consideration,
Your obedient servant,
JAS. f.. HEATH,
Auditor Of Public Accounts.
TO The General aSSembly Of Virginia.
ior,fl l..