Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1859-12-23

c. geo ~ The net OF 1899 vas yearly ~re.srac:ed until
is,g. when ri.; WAS called the scale ;ax on license Wa, In
,ro,I,rcI. which. va, a tax On the anouE; Of sales. Ia
I-49, the present system o! taxation vas adopted, being .!
provision wa, for the first time inserted eS.up;ing foreign
iIupOEiaiioh- fTOTa taxation on sales by the importer. lSee
Sos. Act. isaa, 81, D.. l. l,iy, r. /; lsjG, =. u, IS
In respect TO goods Of direct Importation sold In bulk. or
package, by the importer, the supreme Court OF the laii-d
Stale decided Ia ihe c".- Of Brown ~. the State OF Mary
land IL Wheat. t5G,, ;hat any s;atc' IAN : uacOn'!!iuiin;IAL
II IL.s appears that :Hc STATE Of virginia, from Ia! {"
l>;.j-Iuor- Than half a crIiury-k,p: upon her stAtG't-
book at unconstitutional las, discriminating srains: her
for,ign trade by imposing upon i, unjust and Illegal bur
len. iy She act u ls]", t!.~.nporting merchants entitled
10 y deduction from the amount of sales GA whic!, he pay
license tax, equal 20 tie amount Of Import dulles pad ~
hiia AID She vau- Of goods on w's'h such duties are paid
such va!u, To Ice fixed 10y IA" nnpraisemeEt a; III" Custom
House. IT, provision l., hot, a. II may a; hF,' seem, ! u"
lease Of Taxation on imported goods, aud a Felnhnrs.,
meu' H. H." importer 20 ih" amount Ui dulles pau
thereon. Iut 1t Is, IL effect, u release by TIC State
Of thr ,ubjcr;. OF TAXATION under tie licri!-- lhN, to al
extent equivalent 10 the iiN Ga the value u tile goods M
ported and the iuii"- paid on the >a.'". T.i.. Indeed w.
= uoyc ia ths ri:a: Erection. 'ai he gratifying rssuhs
already rral.1ed jL-til. 4 liberal extension "' itr Nc" an
mOhl-T policy thus inIggart;'!. !"w far. and Oh "'iat
articles, the import duties paid! - the Federal h"Nf'th'rh'
~ The direct importer Should he rri'"'If>td y! 'eI 'i'
aut low far, and on what articles, STATE taxation s'"ui" ~
rrirlrisird Oh good. Of direct foreign importation ~ 'he
hlnGs OF retail dctlrr'-puF,''nrtis RON we '"'t', ','i.'
t...-are matters Of detail which need tot be entered III"
In iii. memorial. but which M appropriate committee
that, perhaps. Gf iTaanc"-GlOI :i! inquiry ""d !i'r>'r'
ton. i.irh, well ascertain a.l jutici,u.iy present '"F ;ar
consideration II tu- Legislature. Certain II +, MAJ mn
manner most efficient encouragement come nr ."''''.'".
tionnlly aIl wisely given - IiTtc' FaGt WIN "'''h N'"'
tries. -,i
Your mrnotln.sts caano; o!a!: here t" ,'a;". tiih lroH1,
satisfaction, that, especially in one department, our H!f.,.
foreign trade, within H." last Re" year. ns Dst. s.E"'i
yiyiar,! am! enlarged. The expectation ~ i,'ur 70 ','n
I America, aud The Importation ia return OF coEeG h",1 o'",.
tropical products, have literally fe"ii"t" 20 ,,u,,,.
.crr,rI.r and forecast. and haze greatly S;Hnu.i'"d .niJ",
rneI zeal and adventure in other drp''N'ri", - ,aiiI
commerce with other roFis al iF' ""''"' "'l'
ard craii:yi?g results. ,.
Us" SrrrrjY:. ~ the means aho,. indicated, the largest prty.
,icablr positive encoura cement ~ direct IMPORTATION !o"I
80 M. wnr,J surge; liz. incidental and p"N"rH'
stimulus 60 onr foreign trade which must cui's 80" a", ,' , I,
position of excise iaNes by tn" 'iii" ul,"" "a ;n;rGr,l
merchandise the product, or manufacture VI Nv I''"
unu..layrl.C'L lin: State. Should .t!c!! an tN'',r :" I'LL
pi. IL Is easy to see tlla' rhc fabrics rom those :, T,", ~ I .,"X
L. placed under most d!sr"urAgiHE h"r"rls' w. ~. e.. T~.
,h-iir iy ,lr.,.rs. Lrayil, and more heavily a. occasion
ugircd q. justified, until. II deemed ntcc,.arf "L P''!'''
,'xci,p. n,nolg,iny 10 prohibition nhpht BE- '"''"S,,. .,.
SL,,rIJ mi. measure he rr.aric! ua"i'c OF t'"f't''''
bic. yoar mrmnrIn!,'> would pay that s'in" "HiI' 'i'"I 81
may lee adopted, II possible ." a'i",'i,,. - L. ri rjsG, aui
The existing system -: ta&a'i"I he I"'>t'S'r L .s" .' "
rrorrr, taxes ;aigh; h- laid nn !le s"!cs al N't'hy'n 80
amounting eventually To prohibition. y it.'t !. -" H..
L.,o Suggested which iany deserve '0asii.r ''"!'' :. ~.
u Fn - ~, len. taxes on cur merchants, with The
tender q. a bond 10 he nature ola dcI-"'t''E' ','
VIM .rnrovci security, that the merchants shall not bay or
,ll goods 81 Northern m"hti'''''''' ""'' iN
P"yo"r m.mnri,li,r= would 10, assume he province -: dc
ciIi,r which, of these Inca- ur.s would lee Ino'f!h t''"Ilaii'e
Win III. fundamental law q: the land, OF the spirit AMI
character Of our Institutions and people, or Which would
l,S Z NgPu'uttl-l, lie ul'"Gl III WV h'' f'''
you'd most earnestly urge the adoption" % A""' Su"'sth'
AMI effective measure - discourage tht sale and c"nsuinir
ton o. good, OF Northern naHu!'t'rI" IN cur mist ana
doubt not that the wisdom 81 the Legislature VIII bc't 'r-
tcsiuinr tire mean. I, elect 'hr end.
This much they would venture - 'u:c"s' ~ rtsl'r't '" TIE
resent .y.t.,u Of TAXATION Upon merchants. II was intrn.
n.rc.i to me-, the wants Of y temporary emergency, and
W. never iGrcrird 70 become, - i; seems !" he. n part "'
his license, aud afterwards upon hi- ,al-s. Thee t"N", lr
bears in aGai'iUu 10 the poll iN aah proper? '.N, which IN
common with other citizens. he pays into the Treasury ~
mi. Commonwealth. The direct tendency q; This state OF
ding, Is 20 operate most iniuroG-iy upon TIE commercial
Interests OF He community, hy driving capita! oii .: com
mcrce into safer and lrs. bUrdrnc! pGrsui'-. or foTci!: lis
rur,l"yr Ell, elsewhere. L. di-ccu:ac.~ capital from I"in:
into commerce, especially in oar citir, where Ike cps'"fa'
ti0:l taxes aye onrrou. aud sever; i sends Virginia rnuii
iry n.,,bu:,s and Tie merchants from the adjacent States
To- Northern ,i'i.., particularly - Nrw IoTS, where q" such
tax : imposed 10y rlgy or state, aud where, 81 course, Goods
can he bought 81 more fav"rti!" terms, GiI .! nrc",,iisie>
mercantile house. IN cur citir- cstnhii.linG hfanch. houses
IN Northern cities, in order :" compete "''i fvai. N'' nave
10 such enormous taxes 10 pay. Ani since th- taNrs paid
on sale, Ly the merchant "a! a Lass, IL chic! PAT, upon
the consumers, 20 The n-cc>'"fHr Increased ii!'c "l ,hr
good. odd. the substantial elect Il the law Is only 10 burden
ctyi;nl in lie ha"is i!rs; Of ~" wholesale dealer "T johheT.
auI then VI tie successive retail !2rfr''a''', ana 'H'
To- .lo. and cr;rpic commerce in al l.. stage. L. RESPECT
a, l.i.t 10 all Goods 81 domestic nluuiariiT", ami certain
article. az direct foreign importation, in tie hands 81 She
retail merchant ~ we. a. of t'' wholesale importer, 1t i
Submitted tina, :n..r 'aX,- !ai-i; he released w:ih srca;
wisdom and ~rrapfi",y.
And. in ,Iis connection. your n"noriali,'s w"uli r"'prct'
mrg pray that, such measures mas heahop'e!as Your hon
orail, body may deem mo-, juhicson., :" increase amt pro
,"ct ~" commercial capital 81 thr Commonwealth, amt ~
proper changes. additions, and improvements ~ ~ 'i''
,.,:er, number and organization Of 'E.hruktnc Institutions
al, the state, TO augment and diIn.e !icili'ir. for Mercantile
and general business ~acrnmmaii"n.
Affiliated wish the interest. Of direct trade with foreign
couu,ri.. restrictions Oh commerce with the Northern states
and III. au.n.nriou aud f,,t-F!u: "f the commercial cari-
,,I and mercantile tlcii'ir, OF the State, i tie great and
Ir1nrr,,s. duty OF encouraging domestic iaaugficturcs.-
Ihc,. should be favored Ia every possible ,nanneT,h ~ rS-
.mriiors and By hnuurcs. a. the sale and certain reliance
q state INDEPENDENCE. IN airy contingency. whether o!
Union or d'.uGion.
Ultimately and iTs"parat"iy connected with '!rer, trade
and home manufactures, mercantile capital and iictii"-,
md MI the vast ard varied iu'rr-s' 1ni relations OF an in-
d.r.,iLep. commerce, rise Ia view The great leading in-s" q!
internal Improvement. designed 80 connect Eastern win
Western Nir.iria. and ;- whole cf Virginia with North Caro-
lima aud Tennc.sc. and other adjoining states, and through
them with the trade and ;ray"! u all 10" south aud West,
ana the magnificent markets ready 70 be- opened FOR our
products and commerce. Complete. and, II necessary, mui.
iir'v those great lines With tributary channels, - '!rruE.
stances hermit. aud hiring the Atlantic onthr Ei>i, with the
multitude o! ships rhs' rnus, erect IT, shore, Into ro!angn''
:. 3;y,iss5nn aH4 6; TMa ,l yin vim u" rich .a'-ys ~, a an, t!"S.@'ms
Ia.,inv uoir,>. with the regions h!nr: and he. 0rG The
Rocky Mountains. wish California and the coasts Of ihc Pa
ciic and the nations that ihr"n. 'hc boundaries 81 ~ inf'
;hrT and f~ar-ii.tlni shores.
By, hi- system of measures. and'h carnes: CO operation
Of individual citizens, aud Ike action On The par; 81 ',r
other Southern states. commercial independence o! the
North NAV he .a..l, and successfully established. "lirl.
r.. can be s,t 10 the achievements, oi a gr"a! and n"!'"i
n.,rl, d.,.rmined TO Assert and viHdica;e their rights;
md ,is no,l- element. o. Southern society will be- c"ncen.
,ra,ed in manly action 10 accomplish The important and
patriotic end. IN View.
MrlrWlii"l u brllnDNC- - ~ 'iN' y "iEUH''i wv "l'H '"c
Internal p0Iic- aud means Of defence Of the state; and your
n.moria!.;- would urgently AK that more stringent and
summary law. he enacted for H." punishment of offence
against slave properly. aCnm.' the right 10 hold The sane,
and against the owners thereof; that efficient regulations
be adopted. ~ organizations lecsiiZeh, :" secure the arrest.
syrui.ion or other punishment. ~ al! i;iH"ran, vendors ot
merchandise, without licer>". and all s':ol!inr persons, or
travelling agents 0! suspicious character; and that pro-
vision he rna!e for retiring the hrmoTy rt The State, for
renewing the mannfacture ~ ara- aud ID" munitions ~
war. and for thoroughly e~fu.lpinc anl organizing the nj
lila.
nini,v o. purpose ard concer; Of action on the part Of cur
natural allies and friends. your memoria!i-;s fer the present
rr,y y,ur honorable body in some proper manner 10 cause
Communication to he made 20 the legal: constituted author
j,i,a o, the several Southern States, Inviting concurrence"
and corporation in the general policy and sy-i"m 81 G'ra.
.rr,s ler.luhrfnre Indicated. 20 far n the sane may lee a-
rIicah,. TO the said several States, and may contribute. b?
their adoption, to the ulimat. ani permanent nGcrrn'"nc.
and protection ot T." South.
Pc.rcctfuily submitted by