Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1843-04-25
POLITICAL.
tFrsm the Charlottesville J.t'srsJEiaa, .i2rI aj.)
THE RICHMOND WHIG, AND THE TAX Law.

Its inequality The only specification others are
mere general assertions consequent on it. me IN
crease OF taxes is not complained OF, for the wing
advised increase ITSELF and now says that it and
It's party abhor reputation, and of course, wished The
taxes raised The principle which the tax agowedy
proceeds that OF texa!on according ability, is fully
admitted by the Wing. No particular fact 10 alleged
against the law, except only its inequality SO that
this must be the gist of the matter. Let look il-
lie into it. What IS meant by inequality? According
to Adam Smith, ''ihe citizens of State ought to con
tribute towards the support of the Government, as
nearly as possible, in proportion 10 the which
they respectively enjoy under the protection OF the
State. In the observation neglect Of this maxim,
consists what IS called the equality inequality OF
taxation" There is, also, according to Smith, an
other sort of equality and inequality, that which re-
suits from the equal unequal bearing of particular
kind of tax the class that pays it, Ii will be seen,
then, that it is not the conformity Of tax TO any
given sandard-the land tax for instance, which is
laid according 10 value that makes it equa!-but The
comparative ability to pay, and the operation of par
ticular tax all Of It's class alike.
The tax on lard is uniform all andholders, and
far equal it paid according 10 value. But the land
holder taxed above the common proportion, because
his revenue IS not great that OF Others, who from
different subjects, derive revenue, and yet pay the
tax according 10 the hundred dollars of value
This has always been the case but it is less than
it has been before. So far then, this Legislature
has improved upon all that have preceded it.
The tax on negroes and horses Of 46 and IA cents
respectively is unequal, because laid without refer
to value, whereby pays less than another,
because his negroes and horses worth more than
anothers. No comparison can be made of it with any
other taxes US TO comparative equality But the present
mode of imposition has been the settled usage of the
country since the tax established, usage
from which no Wing Legislature he's ever departed
The Wing, therefore, is estopped from complaint
that subject.
The tax on merchants licenses This is levied upon
the amount of sales instead of the capital, because the
sales furnish the best evidence of the profit OF tie en-
ploymen and if levied the capital, might not only
fall on unproductive subject, but would expose,
than is always agreeable the slate Of business Of
the merchant. This tax is nearly equal upon the
whole class as it could have been made consistently
with mercantile privacy, and with the police necessi
ties which require the present minimum tax. Each
dealer pays proportion 10 the Of his business
So with the auctioneer, who need not employ one
cent of money capital, and yet may reap enormous
profits Brokers, and The vendors Of lottery tickets
pay fixed sum, according to usage, and because it
would he hardly possible to tax them according 10 their
amount of business done, account OF the character
oe their TRANSACTIONS and because, in the case Of lot
eres, is deemed prudent TO discourage perncious
species Of gambling.
The tax on merchants incorporates wholly new
principle in state taxation, though the cities them
selves have long applied il, or something analogous.
They derive from their occupations much larger re-
than the farmer and yet Go not pay much IN
proportion. II is therefore to that extent unequal on
the farmer, Out notnnS ike as Inuch SO Us the olu
tax, from which Wing Legislature varied. and
which fixed rate upon licenses, applying alike to
The small and large dealer Here again the last Legisa
tue have made manifest improvement on all their pre-
decessors and here again the Wing must be SILENT or
censure his party who permitted this INJUSTICE to
remain, at time when the taxes ought TO have been
raised, much than ours, who have measuraby re-
moved it.
The tax on plate, Watches &c. is higher in pro-
portion than that any other class OF SUBJECTS But
il is SUMMARY tax, tax on Inquiries; and from
prevalent notion whether right wrong, that such
tax is not only allowable, but jnstlfablc, 1t was de-
sgnedly exalted above every other The tax on plate
is perfectly equal upon all who pay it. That on
watches, clocks and pianos is necessarily arbitrary
The Wings set the example OF this tax, and The
Editor will hardly quarrel with Us for following their
lead.
The tax editors sunequal in reference to its class,
since it taxes O country paper with very limited cir
culaton and small advertising profits nearly as much
paper of vast circulation and very large adyers-
ing profits But the editors have the advantage OF the
still create. Inequality Of the tax in relation 10 the rest
of the community. So with the tax lawyers, doc.
tors, dentists and jackasses We DO not know that the
Wing objects TO any Of these. nor to his own, because
he has too mnch delicacy nor TO the Others because
they small in amount and IN The nature oi license
tax a species of monopoly.
The tax bank and other corporate stocks, State
Stocks and money loaned, entirely new IN this Stale,
for though bank stock taxed by the last Wing Le-
gslaure, il was contrved H. doubt by accident as
to yield no revenue The Of these different sour
ces of wealth have never, until this time, contributed
from them TO The support OF the Government; they
will now pay handsome sum into the treasury
The different contributions, as between themselves,
will be strictly equal The exacon OF fixed per cent
on the nett profits Of their investments makes con-
tribu,inn according their revenue But as compared
with some other classes, they generally pay less be
cause they get more. But before, they paid nothing
So that we here another long stride towards equn-
q, s,ol Mr. cofta cke1
this part of the law, except in some articles upon what
it is pleased 10 term reputation, in taxing State stocks
articles which, like womans tongue, make up tor
their weakness, in vehemence OF vnuperaion But
suppose he has attacked them. We will consider his
position under this supposton, in connection with that
he occupies the next and last subject oil taxation,
salaries.
All salaries over four hundred dollars pay one per
cent. on the excess. By the bill introduced by Mr.
Randolph, all over $3.50 paid two per cent. on the
excess This the Wing knows, and this vas equal, as
far as it went BIT the Senate, 1--WE have word for
the Wing about that Senate, by and bye) the Senate
altered the law 10 its present form, and the House
agreed 10 it.
We may here observe, in regard to the new subjects,
and the new mode of taxing old subjects, that there
are certain elements entering into them, such as the
insecurity of property, and the hazards OF trade, &c
that may operate to render sligher tax on them ad-
visabe, and to make it comparatively equal, though
less in amount. Such is the variety of these mPor-
system of taxation, which, in the language OF ma
chnsts, will not In view of these, we might
pronounce the Tax Bill equal. But we exclude them,
because wish to take the Wing his naked propo
son, the inequality of the BILL according to the STREET
definition of his language by the father OF modern II
nance
We have seen, that the tax on land bears equally on
landhoders-that the tax merchants bears equally
on them, and is adopted from the system prevailing IN
Richmond, little extended TO make u more
just-tha: the stock and money tax operates win pre-
else equality that clsss-We have aso SEEM that the
professional tax operates with doube inequality but
from peculiar reasons, which make it an exception to |
the rule-ond we know that it is too small to Cypress
any-lhat the sumptuary tax is exception, ana sus'
tanned by Wing precedent-that the tax on negroes
and horses is unequal, but has always been so-and
we hear not murmur against it-and lastly that the
tax on salaries is unequal both in IFS limit and the
amount per cent-foE the last of which defec's the
lower house is chargeable.
The only inequality TO which the WING can except,
that Of the merchants tax and the stock tax, as re-
CARDS land, and of the salary tax both as regards
a nd the class itself.
Now what is the position of the Wing as regards
fwR t~htI