Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1852-04-13

exemption sustained ry tho intuc,ns of li1h: re:
son. ty cnsilc!a1as Il sheer Iuat.cr ard BY tie principle
OF the constitution.
have never m,n,aacl that there Is in the constitution
clause which expressly forhs tx On ~:
r'crtura productions. have been cohteat to Ec.t 1t It
jns. anninGies
The 25n clause Of the Itr article provides that
The General assembly may levy Tax nn incomes, s''
hes and rcns,s; tGt no lax shall he levied on p":f
from which LAY income taxed Is e!!:c, 90 III capt.!
invested in t@ trade ar business in Respect 70 "!ti tn
liccEsc so teXta Is issu"i.'
The sr!ri, Of !c constitution Is cfc revealed in oiHai!
t!un % lie process nI Practice u. ~urie aAes Where
Is Showed - lax cr;isc an: tic AK i actually asstscd
the consiitrnn ufals expressly that another teTcn
shall be evi.st capital employee in the busne
whnE is icci:..d iIa would br, the sua .ci
tle sStc, double I"y, !.ruh!a!Ed by the cfiuso.
Hhc:c aA il 'c,r, an income, no oher or din rn
ias shall bc r!i.d ic property nom w!icii such ico
IL derived" Thar woG' tc, IL ;H the s'lccl ard the !sse
double prohibited b. lie cl-se Salaries heInt cHt.
p"nsaion !orpcrs0ni services the provisions M The CLAUS;
c1ud not ID extended 10 ;ei bt tho spirit Of tie cons
ruo1 is clearly e"incc against the process and practice m
double taxes The capital OF lhr merchant is protcc
a" ns lit cannot tc taxed q" license and al vnorcn
property Funded capital, Invested in puhc private
cul's, iani" nc taxed On Us Income ana t"en faxed hd
vaprrm rr:iIrfy. Fac, would bc h1H! and stand.
con,er@r and prohibited by the Constitution Shall il be-
assumed that agricultural capital a'oe was designed To be
exposed |" the eccng Is The farmer 10 BE- singled
c solitary victim; 10 be sacrificed I" tie dark divinity
ofaxfs! insist that by fair AMI just l.aiUIy, agricultural
capital snail be exempt doutc taxes, and when taxed
property I'D vuuTa shall be again taxed in lis iss
which icuTal productions merely because il exists in
s, be admird iiia 1t could not b. faxed as lncnInc
Tho claim for constitutional exemption !'n agricultural
productions mgh b" rested these annoecs, but pro-
pose TO prosecute the investigation somewhat i"ii!e! Is
insisted by cncmcn OF high CoEsdcrainn that agfcnn
raj productions b,Gg property made subjects Of Lara0n
by the clause which declares that au property, other than
slaves shall DC taxed in proportion 10 lis vauc and that
being thus made subjects Of axalion they wnld be ncccS
snTiy assessed with unless made the subjects &"
cal exc;p'n under the clause which provides that 'aEa-
bic pope,y (oe ,au slaves may be exempted from tax
alton by the vote Of majority Of the whole number
Of members elected 10 each House of c Geuc: ASSEM-
bly," anl If these the only clauses affecting the sub
ject perhaps their position might be regarded nnassiil
bt clause has been quoted already which proi ies
that mag be levied incomes "but Tax shall he
levied property from which any income taxed is de-
rived" Now, II agricultural productions can be defined
income it will obviously result, thai. if lax be levied on
hen any levied on the pnerty from which they spring
will sInnd rete By hr etIs oi The clause, and Tie con-
suiirna Question Ia resolved into inquiry ~hehc! al
cultural productions b. income
Gentlemen insist tine" that tho income il
fea any receipts ii MONEY derived from somn business or
occupation; and that b. consequence the clause as no
rcrcn 10 the question Vt ;aSinI agricultural productions
Whatever may be decided tn hr the true import OF The TERM in
come il crrainp by soHe members o The Cor
vcnon Agricultural productions cclnsr in the
debates the harshFs ri hAs them, after agyiag tax
the farm which produced ihcm WIS adauccd as nn cI-
amr. IL nrove the NECESSITY adopting the clause; and Is
submitted that the earr itsi cSc!uics the ica s ::2!c
cnly money dliv- from some business or "ccua-
tiGn because II expressly recognises income ~ ah ISSUE
;ivGt from property.
Tie f..nslaIiyc rcno, contained this clause "lhc Le-
9n salaries but shall he levied incomes derived
from property otherwise taxed This clause vas struck
from the report committee of tic whole, in connc%ion
with the clause establishing The ad rhorcm principle, aoon
after the subject o taxation was taken up IL T5s struck
my motion, though had nEwil'neiy reported H. as
Chairman &! the Legislative committee; ana was nor un.
Ill many dlrs had passcd and the other clauses
taxation had agreed upon they stand in thc consl
nt,n that the present clause authorizing The tax in
come was proposed II resisted. il was supposed
to b.. SYNONYMOUS with clause the subject which
had been previously stricken rom the report and was
adopted by general consent, ana without examination
il had been adopted ia The words o that clause WIN winch
IL was sipDuscd to r SYNONYMOUS it woui be clear that
agricultural nodnc!ns could not De taxed after taxing the
lard and latnr which produced !hcm.
B,io lie clause inserted, tGaiisiTg tax on iEni"
cl taxing allowed BY the constitution except
The nd vauren! principle; and all property was SUBJECTED
its hard operation css exempted by constitutional MA.
it igs in cac Il iusos: Assembly The Inconvenience "i
Gh arrangement pointed oai, and u proposed 10
obyaia H. By authorizing scaa other mor when III me
opinion U the Legislature, circumstances should require
and with this view the clause inserted tn levy tax on
incomes salaries and licenses. 1t cumulative CLAUSE,
Investigating tie Legislature with augmented powcrou.
thorizng the exercise OF discretion in Tho application o
two modes G taxation to any particular subject; but
limiting this discretion BY conning Tie exercise of the
power moda and not permitting the application o
bUIh any sntjcct.
Accordingly it is expressly provided that if the L"ss
tGc eject TO tax income, il shall not tax The property lro
which such income is derived And il tax b" levied on HE
icos The clause ITSELF by its terms RENTS the tax levied
is Soce and by parity of 'ason il is inierenay pro-
sdcd that il the Lcgsalc cleo, TO tax tae source or sub
jcc al vo.c any levied The income, issuing or
snging from that source or subject stands feaittea r.?
tac spirit If The clause.
But may agricultural productions be regarded and
,rea; icome according TO thc most rigid rules Of pto,
!gcIi criticism! Income Ii is true has mennin-rciers-
bic rrcnn:but revenue Is not necessarily composed OF
the precious metals, OF Credits which represent hc pre-
cuus metals. On the contrary we learn from history That
governments have ia!Gay collected revenues in di-
iercnt frus, and unfeqnenty 10 agricultural nToaae-
tons, Surely in SUCH those agricultural productions
were the income Of t!:nSC Governments.
Besides this meaning rc'ting TO Rercnuc, lrxicosfa-
piers define Income be 'Ne produce Of firm. In
cone is the Of private gentleman as resc-
caua is the ac"ma Of State. Agricultural p:odnc.
HE produce Of the farm, and therefore, the in.
nt The armur Ii they be not his incone, 1t would
b.; difficult point his income. But the Constitution
pro: ica that if income, s:a not tax lie property
ric produces it DOES i; follow, liza! j! we tax agcn
:ral productions, shall mol lax the farm which produces
l.cm md by fair analogy that wien VIC have taxed iarE
as capiia properly shall not tax The productions
WHEN the income derived from thai cIPal U! property
What may b. impressions Gs Ia The strength "i
the constitutional orcna il seems Impossible ~ rssisI
The n the argument founded the injustice =" double
taxes and has irresstiby demonstrated that 10 tax
the farm and the crop is nothing less than double tax
This has been demonstrated By my friends logically ond
rhilosopcaly II is with dificncc venture 10 present
The argument in one murc additional phase.
The OF agricultural productions is composed OF three
items rent, wages ot labor and pcis o stuck iherc
be- land 10 cultivate labor - apply 10 the iani ind
capital invested il provisions, teams and implements 0t nus
tandfy, ~hc! political economists dcnomnac stock. The
agricultrais in This country usually combines in his own
nrsu three separate and distinct characters: ,ic landlord
!aburcr aud farmer. In countries where pophatlon j.
dense and capital redundant the division OF labor aj dis
tnctness If occupation render these distinctions oi chat
actc marked ard obvious. The counterpart OF these CIR
cunstgures this country il calculated L. obscure t'cse dis
tinctions and accuasG.n"i Ia pass them noh-
served because the characters usually Blended IN Ef
same person; the distinctions not the less well oHn
ded and the agricultalsl is usually landlord the Owner
OF labor applied the land md The tenant OF lessee %
lands TO ianlct furnishing stock essential 10 tllase Ia
comprehend ta subject clearly must cnnsur the arme:
in his character tenant, ing land from The proprietor
or landlord, and employing aborers wages. fie relies
on the productions Of his farm ena hin 10 pay his rsn
and The wages OF hs abO'ss The residue Is TO replace
hs stock support his family and furnish the profits Of his
business 1t clear hen tina! part n the products o!
mis- farm consists Of rent another part Q: ne wages "t ID
or and The third of the profits 0! stock. lle rent Is le
income OF The landlord the wages the income OF Ee IA
boTcr the profits of stock the income n The farmer Inc
State in assessing lakes vas tbcsc three crsona2cs Inc
landlord is assessed with Land; iEt IS one taxi d;
landlord lie nothing but land and nc relies on ms rent h
nav the rax Ii be assessed the rent II Is another
and double Bat il has been shown tia; tic rent ls
part of The agricultural product, and therefore ii taa De as
| scssed on them il is second and double Tux.
The assessor ovics the a5ore7; t.at IS one a1
He relies on his wages pAr it, If these wages bo as
sessrd with tay it ia secoad and double tax bi' u
wages consist o part Of the product: ri the ii, ana
! they b. assessed it will be second or dnutr fHE.
The labor farms is usually 't'"rmet 5y slaves
and is either procured hire or s the 7rorcyo the 'arne!
If procured hire the farmer relics the proauc's o' nj