Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1860-03-23

License Fax.
We epublish below letter FROM Tuscaloosa
Alabama. As it is addressed as private lei
Ter 10 our commercial editor, we do not feel at
liberty TO publish tic name of the writer We
know him personally to be the proprietor of
one Of tho oldest, largest and most respectable
clothing establishments in the South.
This is only one Of the many indications we
have from Southern merchants Of their earnest
desire to make their purchases in the cities
Of the South.
Richmond has struggled into a respectable
wholesale business, and Notwithstanding the adj
verse legislation of the Suite, she is becoming
widely and favorably known as CONNER
cia and manufacturing city. Business men
in the cities and towns in the South and
South West are not only writing letters OF
enquiry, but making personal visits, with a
view of asccrtaining the facilities and present
and future ability of Richmond TO afford sup
plies.
Influenced, not by theurscnt importantly OF
drummers or attracted by exaggerated adyer-
tisements, scattered broadcast over the conn
try, but urged by patriotic motives, and by
deep convictions of the Importance Of building
up commercial and manufacturing cities within
the limits of the slaveholiing States, interest.
ed parties are daily making these enquiries.
There probably never has been such m OPP
pcrtunity offered TO any city to extend its
trade, as to Richmond at the present but an
opportunity which the merchants who are now
in business, very justly fear to avail themselves
Of, because Of the uncertainty Of our legisla-
,ion, and to accept which new capital will not
venture for the sqme reason. But to the let
ter:
TcscALoosA, March %, 1866.
Dear Sir-l write by way Of enquiry Il may
say. all the people wish to know if Richmond
can, in nny sense, or to any considerable ex-
; tent supply the demands of the South with
foods, this fall? There is a strong feeling in
this State TO discontinue our trade with the
Abolitiousts Of the North East. Many Of
onr merchants have opened accounts at New
; Orleans, Mobile and Charleston this spring,
but the sickness that usually prevails in those
cities in the months Of September and October,
will prevent us from visiting them at that
season Of the year Richmond is not liable
to such objections. The question is, what is
| Richmond doing! Is she anticipating the wants
Of the South: At your leisure yon will
please post lis up. Respectfully, &c.
--cE>-e-
We regard that feature OF the bill, which
lately passed the House Of Delegates, imposing
tax Of one per cent. upon the sales Of Mer-
chants, as so wrong in principle so unjust in
application, and so ruinous in its consequences
to the commercial interests Of Virginia, that
we continue to devote much space to its discus
sion. We copy the following article from the
"Dispatcll," and ask Of our readers 4 careful
consideration Of its statement Of facts. The
third, fourth and fifth facts stated find a par.
allcl in Petersburg, Norfolk and Alexandria
The One Per Cent. Tax OH saler.
The following facts may throw some light
upon the policy and eXpedcncy Of the bill
which has passed the House OF Delegates, tax
! ing merchants one per cent. upon the gross
amount Of their salcs-a policy directly at war
with the spirit, if not the literal provisions of
| the Constitution. The 4lh article and 22d sec
ton Of that instrument declares that
Taxation shall DC s9udland INFORM through
out the Commonwealth, and all property, other
than slaves, shall be taxed in proportion to its
value, which shall be asccrtained IN such man
ncr as may be prescribed by law
$50 provides that, The General Assembly
NAV levy tax on incomes, salaries and liceu-
ses. but no tax shall be levied OH property from
which any income so taxed is derived, or on
the capital invested in the trade or business
in respect to which the license SO taxed is is
sued
The principle involved in these provisions Of
the Constitution, as stamped upon their face,
is eqvality cf taration, whatever the form
, Which may be adopted fer laying and collect
ing the tax. This is the principle which per-
vadcs all our institutions-bc the law all
men are equal, entitled to equal benefits,
bound TO equal burthens. And it never was
intended that property used in one legitimate
pursuit snail bear heavier burthcns than is
borne by property used in another pursuit
Then look at the facts:
1st Under the bill which has been passed
By the House of Delegates, land is taxed at 40
cents on the hundred dollars value; slaves
over twelve years of age arc nil valued at $500.
and they are taxed at 10 cents in the hundred
dollars on that valuation manufacturer is
taxed 10 cents on the hundred dollars of his
capital money and credits are taxed ~ cents
on the hundred dollars.
81. Merchants aru taxed one per cent. upon
the gross amount Of their sales, without any
regard to the amount of their capital or the
profit they make upon their sales deducting
tIn &c E,r
eign goods imported directly to Richmond, and !
OF goods purchased Of person in Virginia
licensed 10 sell.
Sd. The amount Of capital in Richmond em- !.
ployeI in business, for which license is re-
qired is about $4,OOO,0O0 The assessed
value Of real estate in Richmond is upwards Of
&lS.0000 900; yet the tax paid last year to the
State by the persons employing the ST, 600, 600 ,
was upwards Of SS2, 600; and the tax paid on
,h" SlS, 900 600 Of real estate was $72, 000-thc !
$1,000 900 thus paying SIC, 900 moro than the !
SlS,000QU0, or five dollars for one.
Ith. The present tax bill is intended tG in !
crease the tax on merchants; and the estimate
is that if the amount Of the sales in Richmond !
Is not reduced, under the present bill the own.
ers Of the 81, 600, 900 will have to pay Sl50, ,000 !
whilst the real estate will continue to pay
$4,000; OF, the s., 900, 900 will pay two dol /
lars for one paid by the SIS, 900, o00-nne to
one
9Th. Under the tax bill Of the past year the |
highest tax paid by Il merchant in this city was ;
about $965-about four times as much on his !
capital as was paid upon an equal value Of real
estate. Under the bill just passed By the !
House Of Delegates, this merchant, if his sales !
continue the same, will pay $4,000.
9TH. In Baltimore, a merchant selling
$685. worth Of goods pays about $40 i
selling $1,000 900, pays about $50; selling !;
81, 250, 900, pays about 5000. That is where, .
on business of ST, 10000 Richmond mer-
chant will pay Sln,ono, a Baltimore merchant