Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1856-02-01


the article at ALL or any aud all future dispositions ut
1t: which last hypothesis, he, well as the other
members OF the Court, rejected altogether untena
BILE.
"The result of The reasoning is this; that the term
"impors." in the Constitution means not only tli.
"act OF importation, but the ''GrIicrs impnr,e,!:'
but that in the latter SENSE the exemption from taxa
ton continues only until the first wholesale dspo,.
ton of them. After such disposition, or after the
Packages are broken up and the goods appropriated
To private use, offered for sale NJ retail, in any
peculiar marner,' they cease TO be imports, ARTICLES
imported, within the meaning Of the Constitution
They then become the subjects Of State taxation, IN
cll its notifications, either on the value ON the
sale, as other property may be taxed.
at would seem TO follow, that tax mny ccnsiitu-
tiOnay be imposed on such goods thus appropriat, G!
to private offered for sale in peculiar
mer, although they be taxed by the name of goods
imported, not of the production of the State Fo:
State may certainly exercise her own discretion in
selecting the ohec of taxation, amongst those which
are subject 10 taxation; and the given in the
statute is only the mode of designation deecr pon.
Whenever the power of the State 10 tax arises, il is
because the thing taxed ia not "an article imported,
understood in the Constitutions and if the State trX
it by that name that cannot bring it again and by
force thereof within the Constitution and make be
such IAN article imported as is not subject TO taxa
ton"
The following the first six sections Of the bill
now before the Legislature of Virginia:
SECTION l. BE it enacted by the General Assembly
of Virginia, That every merchant and auctIOcer, ur
frn of merchants and auctioneers doing business III
this State proposing IN do business rs such, shall
pay specific tar for the privilege OF carrying the
same. The said tax shall be levied at fixed rate for
ayear and III the same proportion for any less time,
| To w;t: trcnty t0nr dOi'ars u ycGr.)
SECTION =. In addition TO the $prc!Er tar every
such merchant, auctiUncer or firm shall pay tax on
gcncrM Sa'cs, within thirty days next after the first
day of january, and the first day of July, in each
year, to the sheriff other collector of the county,
city or town in which his their license was grant
ed ot ORs tO"rH 0t per CentHln on the aggregate
amount OF sales made by any such merchants, or firm
OF merchants, within the SIX months next preceding
the said first day of January and first day at July
and one haJ ~ 0s" per- centrum on the aggregate
amount of sales by any such auconccr or firm o
auctioneers, made within the six months next prccc-
ding the said first day Of January and first day of
July. And when any merchant, aGctioneer, or firm,
shall stop suspend business shall be- deprived OF
his their license for any cause at an intermediate
time between the first day of January and July, or
between the first day Ot July and January, the same
tas shall be charged on the sales within such time, rs
ii made TO tho end of half ycar, rs provided in this
section.
SEcTIoH 8. Every such merchant, auctioneer, or
firm OF merchants auctumc-rs, shall, in like man
ner, pay tax on psrSORai cba't,is, in thirty days
after the first day of January and the first day oi
July, of zach yenr to the sheriff or other collector OF
such county, city or town, l9ffrc per c"nt"m on the
actual cost of nll goods, wares, merchandise, anG
wearing apparel purchased by him, or them, in any
other State, district territory OF the United States,
aud brought into Virginia for SALE use, or conSunp
tion, within the six months next preceding the hrei
day of January and the first day of July and Mt the
same time pay the like tax lofErc PER- r'n'nm on the
selling price oi all goods, wares, incrchhnilze ana
wearing apparel, brought or sent into this STATE from
any other State, district or territory Of the United
States for sale on commission in trust, aud which
shall actually have been sold, within the six months
next preceding the said first day of January and first
day Of July The sales of all such goods, wares, mcr.
chandze ami wearing apparel, which may be brought
into the State mentioned ~ this section, ana sll
bv merchant, auciioli"er or firm, shall bc Included
i'm his or their general aiS and he or they shall pay
the tax thereon mentioned in the next preceding sec.
ton, as tax on the use OF capital and also the TAX
levied according the provisions OF this section, Us
tax on newly acquired personal chattcls And when
any merchant, auconeer or firm shall stop, or slS-
peud business, or be deprived OF his or their Ii
censs for any cause ut nm intermediate tune be-
Z tween the first day OF January and July, "'
. between the first day of July and January, the
same tax shall be charged on bis or their pur'
chases sales, within such time "a if mad,
to the end of half year, provided i'll this section
| PrOridrd that if n merchant, nuctionecr. or firm
shall sell by the piece package or otherwise, nj
wholesale, to a merchant other dealer To he car
ried out of the Commonwealth Of Virginia for sale
any OF the snd personal chaHc's, taxable under thl,
section, the commissioner may when milking the neH
assessment after such sale allow the said merchant
auctoneer or firm credit the price Of the art-
cles sold, equal To nuriths Of the amount of tnN
charged To him thereon under the provisions of this
section: and deduct the same from the tax abnnt I"
he assessed, md charged against him, them, o
personal chattcs under this section but no -uch al
lowance shall be made beyond the taxes then due and
about to be assessed for sales made before the
next preceding half yearly assessment; and IN every
such cnse the purchaser shall. or some one OF his
firm, mako affidavit invoice Of such goods. az
articles, in which he shall swear, Affirm TINT the
goods articles mentioned in snd invoice, are cIart
ed therein at the true prices paid or contracted /" be
paid for them, aud no more and at the true Oates ol
purchase; that they shall DC carried out Of the COM
nonwcnlth of Virginia for sale, and that he they.
will not SELL permi: the same any part thereof,
TO be sold in the said Commonwealth, III any manner,
tn evade the tax imposed by this, or any other act oi
assembly. And the merchant or huctlOnecr, or n
member of any firm making such SALE aud claiming.
the benefit of this provsn shall make affidavit or
annexed to such invoice, in which he sah swear or
affirm positively and distinctly, that the goods or ar.
tices mentioned in such invoice, and on which ho
claims such credit entered Mt the true prices for
which they sold and no more, and nt tn" true
dates of sale; that they are or have been, truly re-
ported to the commissioner. and duly taxed under ti
provisions Of this section; and that he clam+ no Gre
dit of the sale of any article which has not
been taxed. The said invoice and aiti avi:s shall
be filed with the commissioner, md by him returned
with his book the clerk Of his county or corpOrh-
ton court there to be filed and preserved with the
said book. The commissioner shall have power 10 eX
anime any other testimony in relation thereto, and
when satisfied Of the truth and correctness of the
claim, much he shall be satisfied is true and
correct he shall allow as credit on the taxes about
to be assessed other prrSonQ ct1ttcfs against such
person or persons; and he shall enter in his book the
amount of such assessment, with the amount OF III"
credit the same and the true balance if any. du"
the Commonwealth; but he shall in no allow
than the tax dae from such person or persons,
under this section then assessed; nor admit credit
for any such sales which were, ought to have been
presented at any preceding half yearly assessment.
SECTION 4. The tax on psrS0nai ctGti,iS provided
in the third section shall not be levied any goods,
wares, merchandise, wearing apparel, the manu-
iaclure, growth, production OF any country BE-.
yond the limits of the United States, which hry"
been directly and legally imported into Virginia, and
duly entered the books OF the custom house for n
port OF entry in Virginia. and the duties, if any,
chargeabIe thereon, faithfully paid at such custom
house, at the Treasury Of the United States
the following articles TO wit: flour, meal, wheat.
corn, rye barley oats, buckwheat. rice, sugar mo-
usses raw cotton tobacco, hemp flax, wool, indigo.
madder, logwood. other wood used for dyin-, or
dye stutls of any kind, gypsuE guanu horses mules
asses neat cattle, hogs, sheep and other 1--we STOCK
bacon, pork, beef and other meats and fishes whale
sperm. lard, linsced, and NIL other oils; nor on un
wrought gold or silver, legal coin; nor on the per-
sonal goods Of person who shall bona fdr, move
into this State to reside, and bring such goods with
him, on his removal for his own use and which were
not acquired after such REMOVAL but the tax scnr
rat s0Es shall be levied on them, as provided in tn"
second section of this act such of them shall be
sold by licensed merchant auctioneer, tirIn,
der such license
SECTION D. The taxes aforesaid on general sais and
on personal chas, shall be nscertaned and assessed
by the Commissioner for the county, city, town. or
district in which such business shall be transacted
soon as practicable after the first day of January and
the first day OF July in each year. and warrant shall
be granted by him TO each merchant auctionecr,
firm OF merchants and auctiuneers, commanding th.
sheriff or other collector to receive the taxes 80 as
sessed and found due distinguishing the
due on general suies and that due on PERSONAL cha;
yg,s lIp shol ols IN ii the
sheriff or collector nnd 10 the clerk Of his county,
corporation court, and asr TO the Auditor Of Public
Accounts. each, copy of his book of assessments.
made for his county, city. town or district within
thirty days after the first day OF January, and tn"
first day of July in every year. In this book be
shnll give the names Of the respective merchants
auctioneers and firms. with the amounts ot cr grn',
raj salrs and the amounts of PERSONAL ctaitri br"u