Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1860-01-13

w assA NV III W. VIC rO"h W otS 81 ottS
as to wrench from ms hand the just equivalent
for his labor, aud place it in the possession OF
another, especially when that other is not 4
friend.
The laws respecting merchants licenses arc
so framed as that the grosSeSt inequality pre-
walls throughout the whole State, and the upc'
rations Of the tax for merchants licenses Is a
direct bonus to every retail merchant III tic
State, to go beyond the limits OF .irglnia &c
procure his supplies. TO make these PROPOSE
tionS clear, ! simple statement Of Facts only
will be necessary. The following table is drawn
up upon YOUR act OF the 18th March, 1856
section IA, which is in these words. "On every
license to II merchant or mercantile firm, whci
q specific tax is to bc paid sixty dollars, pro"i
ded that if the capital employ, cd by said mer
chant or firm be shown by affidavit to b: less
than five hundred dollars, tine tax 10 be palc
shall be twenty duliar>; bat This prVviSo Shall
not authorize any such person 10 sell wine,
ardent spirits or u nIiXtuIc ihreui, ana Nle'
the tax is in proportion 10 the sales, i! under
one thousand and one dollars, twenty dollars
if one Thousand dollars, and under fifteen hun
bred dollars, twcnty-lour dollars; if tiIicrl
hundred dollars, and under twenty-five hun
drcd dullars, thirty TWO dollars; il twenty-five
hundred dollars, and under five Thousand dol.
lars, forty.cight dollars; if five thousand dol
lars, and under ten thousand dollars. seventy
six dollars; if ten thousand dollars, aud under
fifteen thousand dollars, nincty.siX dollars; !!
fifteen thousand dollars, anu undcr twenty
thousand dollars, one hundred and twelve dol
lars; if twenty thousand dollars, and under
thirty thousand dollars, one hundred aud !urty
\ H.. - ,L,,f. ti,nitrnnf ,1,!luNC and ,I,ui, 4
ff,y thousand dollars. Two hundred and eight
dollars. and il over fifty thousand dollars, then
an additional TAX OF ten dollars iur each SUN OF
ten thousand dollars, excess over the said sum
of fifty thousand dollars. Let these several
classes DC numbered, and spread out in = coli
ycnicnt form, as follows:
Nc. /. the beginner with more than so, capital, pays $50
No. 3 less " m " ~
NJ. (, whose sales are less than 81 ,Url. pays" per
ec.'. on his sales, -; ,,;. GIN,
per cent. OH his sales. u
80. 8, whose sales are By average .a,Vco. pay ; ! 6o.l0o
Der cent. on his sales, ~
Nc {, whose sales are by average - '5u, pays lis IVu
per cent. on his sales, or. -
No. !, whose 81 cs are hy average 500, pays | !-iHu
per cent. on his sales. 10
No. 5, whose SALES are by averag: s::,%"o, pays ''i"a -.
per cent. on his SAILS, or.........:;. ..:: W
=, whose sales are by average Sli ,Ah, pays tf'iUo
per c..,,. on his sales. or. ...... :. $500. ...... i2
10, wh"sr sales are by average :j,"Hr, pays 5j!VO
n.r cent. on his safes. or 80
II, whose sales are hy avcra:s *,V, o1o, paysa:ito
per cent. on his sales, Off,. .............-.-...... 2s
II, whose sales are So. uUG and upwards. selling On
the average fil!,p00. by the official re Urn. III the
Auditors report VI sjS merchants, pa,s .@3.lur9
per cent. on his sales, ...-...... "6s
This section, it vii! be thus seen, is a posi-.
and malignant injustice 10 the small and
merchants. and bears heavily on thcm
whilst the princely md powerful aI. burthcned
so lightly rs to make the conclusion inevitable
that if the Legislature had any oiict in view,
it was to Cypress the snail retailer, of whom
the poor are obliged to buy in many instances,
and TO protect the large anu opu.rnt merchant
from bearing the SAME pr0poriinratc burthctI
as the poor man engaged III the SAINT vocation
bears, Tor the privilege Of selling goods. wares
merchandise upon the SOL Of Virginia. II
sales arc to be taken as an index TO The pro-
prrty or capital Of the merchant, ;hcn apply the
same rule to all. If the i,t.u'ion is 10 IL &C
to the ratio of profit, thea the Lvgi>ia
ture has entered into All intcIminablc labyrinth
from which there can hc no escape, unless we
cln anticipate Sonp new method for calculating
the profits of Il vocation that has puzzled those
who have for ! cars been dir, citing their whole
energies to discover the means vi adjusting
their profits. at the expiration Of even long pc
riodS Of business undertakings. II the object
has been to derive the largest revenue from the
of goods sold in the State. then the
means adopted has been the least sagacious,
for the largest operator 1'dyS the r,ry smahes;
rata tar; but ii the object has been 20
induce the interior merchant 10 seek the mar.
kc,S (f other States to procure his supp!i'S.
the wisdom of this clause in our tax bill may
be commended, as it in fact operates as = bonus
Of from one 10 two State taNcS-ln many
Instances 4 disc, limitation against our own
from whom the State has demanded and
received a license tax To carry on a lawful husi
ness, on the soil Of Virginia. Was this the
obiec, Of the law. II 80, continue ii; but If
any other purpose can bc OWNED i"r The inca.
sure, then show the end aud object oI lis cXis-
tence. The following Statements Will show.
however, very plainly, the workings cf this
1sl. Amount of taxes upon the sale Of 500
worth Of goods brought Into the State OF Eir-
sinia from any other State, by u merchant sell.
ing any sum between $50, QUO and 500, QUO me
dunn II, say SI0,Gr0, in The table marked II,
and sold 10 a jobber Of the class No. ., and
then sold 10 q retailer in class No. :, us follows:
The wholesale dealer would pay. ....... -
I'd. The iobbcr of class No. :. would pay, G4
81. The retailer would pay i'll class No. :, l OF
Whole amount Of taxes collected by the
u
if the retailer, No. {, will go out Of
the State, and buy his stock and sells
them in Virginia, hc will pay only. l u!
Balance in favor CT buying out Of Yir-
ginia Ivy the laws Of this Stale ......$l IL
Let us, however. take the very strongest case
ind see IT'S results. Take the following tx.
rene transaction under this table: \ whole
merchant in class No. II, brings into Eir-
sinia n bale Of shirtings worth $50, he sells it
10 Il jobhcr Of class No. IL for say SO, and
this jobber sells it to n retailer. by the piece, in
No. 3 for, say $50, and this retailer cuts
The pieces up into yards and SELLS it to the con-
sumner for, say SO. The following statement
be the result Of this operation:
No. IL, the wholesale dealer would pay,
say. II
No. II. the jobber would pay, say...... 2S
No. 3, the retailer would pay, say. | 81
Whole State tax on sales in Virginia. 81 90
But if this retailer would buy out Of and
Sell III the State, he would only pay. 1::jh
Balance in favor Of buying ont Of the
State. : ~
This sum of forty cents, although small in it.
yet rs q charge upon nj operation Of only
i(tv dollars. Is large enough To take away from
ms point its trade and transfer It 10 another
If applied 10 Alexandria and made to opc-
md, against Richmond. would destroy Rich.
nond.
1t is not allowable in any citizen to believe
the Legislature of his State could be des-
itutc of u purpose in its laws. If justice and
are to he inferred rs the purpose OF
our laws, then he who seeks tllem in tho lines
If this clause will b. wnIuliy disappointed cs.
when tn" Constitution Of the State il.
equal justice in all vacations, for the
1Oor and the rich alike, rs OF paramount i'm
Are VIC to suppose that q merchant
~ class marked No i'm thu Adore TAIL. and