Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1852-05-28


poses, shou! be, ana heretofore las o.c fea " ;,,
garded agricultural productions, may INV, ni,t.e
doing violence 20 any argument ndaeSscu ~ ~ nnv them
in favor of the exemption of grain and tooncco r ynr
all 10 this amendment and urge them as a Hl''e"''
Of the exemption of live stock from taXatloh' ,.uu,cd
There il ono positon however, which mas oeeh '. 49,,
bv the friends OF the agricultural exemption, mat a m
disposed 10 appropriate The gentleman rom 80 A.,
tilr GoopE6 u&es with his usual skill ard aoi! 90
baor that ii the letter of the Constitution does hot
the General Assembly from !evying INK on ,sa
productions the spirit OF the constitution Is opp
imposition Of double taxes and that land anu .un M
taxed their issues shou! This POSITION as wen %
argument advanced by The worthy chairman OF inc co!
tee to sustain H. is pnusibie and well cacuatca 70
and lead asray But doubt the correctness =. '
lion and am unwilling without investigation, - Gnu"
ihc sorrdcass OF the argument addGced 10 sustain IT, a
while il is moi necessary my present purpose 10 10 10
cnntn,nncv nav arise in which would vote 10 tax gram
and tobacco am disposed test the strength OF 'S CON-
! sli,utGna' argument . rI .,o, :, ,b,,r
The 25h clause Of the 4th article Is iecu "i0" ~ "
| nurent II rcuds thus: -,
"rhc General Assembly may levy tax on incoiss sa.a
ries and cencef but no tax Siah De icEien o.,
invested in the trade business in respect 10 which te IL
ccnsc taxed - isSuid ,; ,., ~
1t is urged that the term income as usso IN 's cu ="
the constitution coGprehends agricultural productions; ana
then the argument il that land ard labor beng taNcu te
| issues should not
Tbouuh srcographers may define and far the orgi
nal npr ana ucrepation r the term IS concerned
properly define income TO be "te produce OF ar Yet me
term income having in LEGAL language conventional sign!
means luliO"S tnat
productions is an income tax, or TAX upon .ncomc'
Income in contemplation Of law, is t"c0rpoTea', ana
visible tangible subject which may DC always SEEM anu
always handled ut the thing corporate !tSc which
NAV consist nnis houses ewgi! " HE ikc oCt some
thing collateral thereto, rcEt issuing cut OF hse anas
or houses and upon which On al fd0Ten tax coIe n' DC
made TO operate Tie Jewish thes, subsequently, adopted
by the British government mode .! raising revenue io
the support Church and State, species G! taco"e
tax Aud Sir Hiiun Blackstone in his commentaries &C.
Anes tes be the tenth part of the increase yearly orsrg
and renewing from the profits OF land, TIE stock on iai1s
and the personal Industry Of the nchan Aud lie same
distinguished autluE cass:cs ttcs with incorporate tTca
tamen,, bgcansc shat cIsn3 share OF tic annual increase IL
not ill severed capable of being shn" the cTc, 81
beng delivered into bodily possession The JeA s heoc
racy not only demanded the tenth part OF whatever ms
BIZ IN hand al particular period Of the year, hGt claIied
the tenth Par of the annual productions OF The soil and Tie
tenth part OF the annual Increase OF the flick An! nm m
come tax /: not only such agricultural predictions
be band the lme OF the levy. bui tax upon
The cne agricultural productions Of the year. Income is
incc'pnca cXisEg merely in idea and abafTactcd c"neE
paosn and not rs;;ublc ui htns taxed raiyrt!n; but
agricultural productions severed from the sO ani lodged
IN the barn ana capable Of being feit AMI an'cd al
the o o. the assessment corpofea substances q ap
eciabe raue and be made subject 10 ad vaurc
TEN Of taxation When, therefore, We levy tax EHun
ficunra productions IL al ir time OF The
II not icomc tax, but an cd vooien tax levied Upon
Present existing value.
The customs and usages Of those governments that have
collected revenue from this mode ui TAXATION have,
,,inon settled beyond ccatiGyersy cav, the and
bcaiing Of income and, as have Indicated have
given TO that term quasi technical sisniilcs"n; aud IN
am well advised but disposed 10 think that the
ENGLISH government the first 10 levy an income tax
We told that il 10 oil modern o@l ana :es oceA cacd
ny different Names 1t first called tax on lnc0iic on
Tic nrots o property In the reign Of George H. levy
m tie character made and cnniina'ea conifi-
butin on lie profits oi property" But Under whn!eSer
name wheGsye. whichever an income lax as been levied
upon examination will be found 10 have been lax upon
tho annucl income upon the annual profits o property
whether the tne OF The assessment Tie products were
IN ssss or we're consumed destroyed An income tax CON-
pGhsnds and operates Gpon Tie productions OF the ica'
year. ard part Of these PRODUCTIONS and according,
IT, Tho Get OF Geprge III which have REFERRED drccfr"
tl.t the Amounts OF The lavr shonli bc e-nar' i'i ~
AVERAGE of crops profits FOR the preceding three ycrs
While .,,r.cuTc nigh! BE- COMPETENT ur The General
Asem!l c"y Income tax apon the af:er tax mp.
on his annual crap, whether was in cssic;'ce 1t tn
sine OF the assessment III The G:i u TOBACCO o. I'VE och
hG been consumed destroyed, or had changed N ur:n IN
the iars Of tIia Toacer yst II might ard '::E, Wet"
BE- FIR levy corn, wheat, TOBACCO or i've
srck in al the time OF tho assessment IN Inc one Ia
stance w.u.i b. tax UPCn e.. cQrp0rcdt GEA"cl; and II!
the otis w0Gt be INK upon 2prcsea existing cfpo!ea!
snbs.rucr value in TIC hands I'll the AK ayc. All WORT!
N him il, money wniCYcr might 5ag ii exposed 10 sale.
Sunrgn The corn accu had been Sold before Tie Eh-
missioner the called ana rs :hnt he'd III money
.,r H.. n!u!GCer, all will agree, uri this Bill pro.
siIcs that i. shall be 'hzc'' ana ~ "oi's So a"'!e'A ~
violence vii IL 5one tie Constitution iiit2"r: YES
legislators iny place upon the statute E7cFa o Inc oai
! SUBJECT "rcal or mooIica'ion by our successors
I II /. rot u tc supposed tha the late Cpnvtn't"
intended 80 incorporate in iia organic law Of tie
SLATE provision. By which The collection q rercIue los
he support Of government woii br made dependent Gars
tie wi or can:irc .. tie :cers OF prolr5tv " rcrai.
l1ss hat do il s nu 10 he SUPPOSED thit ''ir
members o lali body, win oil their other sin; ard snort
comnps intended guilty Of the un:iiIcSni:r ike toiy
of holding Inducements 10 The ar'=! 10 hoari up 'hcse
ccc ssarics Of life and withhold thcm from The aInsinG
consumer until the Commissioner OF The Revenue PASSED
through his ncshborUCd causing the agricultural prrdnc-
Gnu GC Tie year remain 30 dead rnp1l III ;hn irdS VI
The producer, . keeping ont Of c:rc@laon and Inactive
and dormant FOR consideration period II tiTla that Hic. {"
thu aggregate wealth Of the State. proper understanding
ci ;!t employed in he CHs'i'ron dos not JustI!
the constructions sought 10 DC gwen ths c.lac GnG lt!lc
nc!iry fJri:ids and condemns II.
But ns1iu: Tic clause relied upon show ia il is
constitutional agricultural PROVISIONS was intended
10 auaG,ent end diminish lie pnwcr Of tie Grntr"
Assembly The SUBJECT Of taxation AMI IN :'s OPINION
| en- hlppY 10 End that the chairman Of tile committee o
Finance concu:s lie has satcd that il w2s a cumGli.
live clause investing Tic Legislature with an&:ncnci
pp""re. Here then, for uncr, SIC agree Bat that gen
cmam and myself differ greatly 10 the causes which
I'D TO- and The object had in view by lis insertion
He suppuSes il pioccl in the Constitution 10 re.
iitve certain property from the hard operation 81 10
yalurem taxation Not %. That Convention did not, Sn
the gentleman from icckenbug, ook with fear and :iI.
bn: 10 t!a practical effects Of the ad yailFe'n system Q,
taxation II why was it adopted! This system found
favor w!h the Convention The members 81 mat oo1y
thought would ;" and equitable in it, Operations! Ell
endorsed ara sanctioned IT, part ~ the !nnia!"a'.
law &C the State And The clause authorizing tax upon
incomes licenses AMI salaries No: inserted for ~" pun
pose relieving any property u the hardship or inConrc.
ntncc of ad yaprcm taxAon as :a geIiiemsn seems |"
suppose but for the purpose OF enabling HE Ge'trai As
senbls reach q class NJ citizens, b. TAX bill, wn We're
engaged in lucrative business, and were, IN ict wealthy
and possessed bIt small amount ot property ami these
cunsdeTt OF pubic policy dictated mat II vas %c-
dent EXPOSE by BILL 10 the gaze of The world The
condition of thn.r of cZ:ns Who were en-
red in mercantile ana other commercial pnrs:ts-cZcEs
whose credit no; untrcquen'y is their principal ard chief
stock trade. These appreend the principal call
ses for its insertion. The Constitution had declared That
property other than slaves shall be taxed in proportion
10 ils value" Ths al right in The estimation Of the
Convention far il went but il did not 20 far en"l2h
There certain ncoporeal subjects which were not reach
cd this general provision and which pnahi ~ b. aXed
and rca, hcso subjects cumulative clause vas inserted
auhorzirG the General Assembly TO levy tax upon IN
co.Fa-, salaries and licenses
Whatever hereafter may be determined TO be The causes
which led its Insertion whatever effect II may be con
sdcred upon other subjects al v"!nc yet II is err
Tain 10 my mira il intended and can not be
made apply land or its issues. Adn. lllit tic Chaf
n.; Of the committee was right and ha this claus: was
inserted 10 relieve property from the hardship anu nc'n'c
nitncc OF the ad Ya!ocn system; and yc' Il is absolutely
certain, TIA: il not Intended Il" and cn#na egitiattr
be 90 construed make it affect tic tax upon land o The
tax upon TIE issues OF land either dccl: or indfccty-
this clause adopted, that stern mandate .. the
Constitution stood unrepcac which declares that erery
stare rho has attained Inc age Of irers ysars shall be
ssed NTH - cqua!to and not erc<tdHS alat assessed on
land of The raiuc az three hundred dollars! Uadet this
rrUvisiun al vao,rI required - be laid upon land
ard tn: slaves Is maic depend upon tie assesssd
qaiue and the amount Of upon lard Nh:tcvc ticn
nav be the cnc: Of tie 25 clause upon other species OF