The Nevada Democrat., 1857-12-16


to offer some calculations on both propositions
with the view Of presenting the relative merits
Of the two plans, and to elicit the approval of
that, which all things considered, shall be deem
ed most consOnant to justice and good policy.
We will assume that the aggregate adUdlorenl tax
upon real and personal property should not ex-
ceed two dollars in the one hundred. For the
past year in this county it has been 80 in the
$780, As somo excuse for alluding to the pos
sblity of an increase Of taxation, lest we should
be deemed heretical, it may perhaps be not i'm
pertinent to mention that in the adjoining coun-
ty of Placer, the property tax was last year
So rs in the 500 90.
We will further assume that the law of 1857
which divides the monies arising from mer-
chants licenses of the two lowest classes, be-
tween the State and county should be repealed,
and that the law as it stood under the act of
1854 should be revived, SO as to give all the
monies arising from these classes of licenses to
the counties We do not advocate the restora-
ton of the old law, because it was the law, but
because it is manifestly just and right, that the
monies arising from these classes should go cx-
clusively to the counties. AS it rests upon
good reason we cannot but believe, that if 1t is
properly presented to the attention of the next
legislature, the measure will readily be carried
through-and in support of it we have to offer
the following considerations.
The law of 1854 made ten classes Of mer
chants licenses The first eight classes included
all whose sales exceeded $4,000 per month. and
the revenue from these was given to the State.
The two lower classes which embraced the
smaller traders making sales Of less than $4,000
per month, and were subject to license which
went to the counties.
We take it to be we'll established political
maxim that whatever taxes arc imposed upon
articles of consumption, are paid by the consul
mer. 1t will scarcely be disputed that the same
goods which are disposed of to the consumer by
the retail trader. have first been taxed with the
license paid by the importer Or wholesale mer-
chant. Having once been taxed en masse in
the cities of San Francisco, or Sacramento, is it
right that these same goods should be followed
into the hands Of the retail trader as they are
dispersed over the State and again taxed for
having once collected an impost upon all the
commodities Of tradc in the great emporiums Of
trade through which they must necessarily pass,
any further tax upon them should go to the
revenues OF the counties in which they are sold
to the consumer
The practical working Of this is fair and
equitable. For instance, in tho city of San
Francisco, the importer, doing business Of
100000 per month, pays q license Of $50.
This license tax he charges upon the price Of
his goods, ultimately to be paid by the consul
mer. He sells one half of his goods to the retail
merchants in the same city; the other half to
the retail merchants in the interior. The coun-
ty OF San Francisco collects for county purposes
the license falling upon the class of retail mer-
chants, and the interior counties do the same
Thus each county derives from this source Of
revenue an amount equal to the actual con-
sumption of its Inhabitants But what is the
result Of the change made in the law of last
session? Nine-tenths or more Of the population
of the State, receiving their stores from these
two cities, arc thus taxed for the support Of the
county governments of these two favored coun-
ties The law of 1857, providing that "all Ii
censo moneys shall hereafter be paid into rhe
county Treasury one half for State purposes,
and the other half for county purposes" We
are forced, therefore, to believe that these con-
siderations, induced the distribution of license
moneys made by the act of 1854, and which
continued down to last year; and that the
change was effected by those representing the
commercial cities, which have thus been enabl-
ed to divide with the State government, q tax
paid by the people of the whole State.
Having thus indicated some additional sour
ces of revenue for the supply of the county
treasury, we shall hereafter take occasion to
speak of the amount they are likely to furnish,
and also of the manner of appropriatng it so rs
to promote the public interests A