Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1862-02-18

lHiStIiHi improvements GtSastS ooIlsucluS kuell
Svalne, and swelling hcr receipts and lessening
Sthe taxes of her people
8 Il will be seen thnt, BY the present mode OF
ssay.iion adopted by tho Legislature CITY
Anerchant may scll goods to town msrehsnt t.
Iari ens town merchant may sell the sanc
aseods to country merchant, who distributes
sthem 10 consuuers, and each merchsn: is not
.StsSed in proportion 70 the amount CT capital
semployed in the busnesa, but upon tic
Ssmount OF his ssles thug an enormous triulc
sstsx is not only levisd upon goods Of foreign
S'mpcrta,ion, but large proportion Of the
. imerchaudiss sold is Of homo manufacture,
(Which has to bear the same hurthans. :
4 know that il has bean said BY soma that
a.ae consumer has to pay the tax at last, aoI
! S;herefore, it makes no difference with tbe
4 smerchant. This argument might hold pood
!! Il nil the goods sold were consumed in yirpi,
F.!s; but cannot think |. reasonable to sun
Npnso the psop!e vi North Coralira, Tennessee
s&ealucky or IT any othor State would
Stay TO EirsinIa merchants this addi.icaal
ss.:a1 lit could be avoided ny buying elsewhere
s,r ia II not reasonable 10 suppose that Some
s oae Of the Southern States will apprshera tie
sgrest Importance and invite, by legislation
!stao Immense profits that must Inevitably Gov
S,rom this branch of businssa =
! would inquire if ls not desilahIs sfIsi ~.
anercantils interest Of Virginia shall esssr,i
8 sacyona her own limits Aud If &C, ought the 8
J rot TO BE- placed upon an equal footing viii.
5 Ither pursuitss .-..,-,
! Tho question may be asked, VIII emb7ac.
i na4v;-ctures, that have never bsen tax5o
Go any other than the manner proposed
y Iho answer 10, consider that the Legislature
\ aas ss much right, under the OonstiIutic.. al
3 cxlsts, 10 tax manufacturers as merchants
3 InG they may, and, in ali probability, Will
s.Ncrcise il, and l deem it matter OF the ut
moss Importance to our prosperity that per-
J ]"nns aispo7sd 10 invest capital and lsbor in
! :hri branch OF business should know upou
aShst toy.ns they do so; and when VS. state
$ slistiuc.iy ii cur organic law that capital ea.
aployoa "a lhts way shall not be taxed more
tban ii used in sny other way, the: capilal
lists know what TO depend On
: Tho amendrneut excepts the misunderstanding
ssos selling fsvdent spirirs, wine, OF raixturo
: hereof make these exceptions for he res
8 son that tniuk at least ss much evil as good
results from the manufacture OF sale of ary
9kird II spirituous liquors. And sm free to
Ito BE- disposed ui is tae necessities may require.
!; II bias henn said that merchants should pay
I FOR the prl-ilegs of daiag business. Why
i should ,Ecy2 Is it not a necessary business.
7 .s il nc: :. c-eaitahle business, and ons that
4 oenefc8 tGa consumer as muoa as tho rner-
Schsnt: Ii is often made most desirable me.
J sdiu,n OF exchanging tho productions OF the
scountry Tor such articles IS are Indispensable
s,o the producer Isny sur7.u, articles Of
Sp.coactiou nr.G their way to market through
stnis channe! that would not otherwise go at
! 5asli, End the producer and the people generally
Care onre;;:tsd. While the merchant msy not
I be as necessary as the produceT,yet the former
sis Indispensable az auxiliary to ths latts2, ana
! 40 country esE prosper without both.
8 nave heard it said that it IS the business Of
s,aO Legislature TO manage this question. am
arTilling .has 'ho Legislature shall manage it,
sbut irani .!,i: body to tiE the principle on
(which i: shs, be done. Let us do thle, and
S:hsn ti.e enterprise Of the country, when We
sshall secure our independence and establish
ipeace, will dock to our cities and towns, and
swe shall sse cur merchants forming business
ecoanexiona with all the great cities Of tho
world, establishing lines Of steamers direc!
aFron our owu to foreign ports, and the Stale
I Siil soon deriTe more revenue from the req!
estase end cap!lsl employed in her c,.ics sDd
! towns than she will eysr receive froui taxing
1.-THE business
Sir. President hops the Amendment Will
I % adopted, and that Te nsy, st DO disaI;
diav. sea the merchants of our oSp cities regu.
FlT!y racc:ving useful and valuable impo1ia.
itions CT foreign goods, upon their owa ships,
I and returning in exchange tie p:ocuctiocs
lof tho Southern States, aad that tneir
customers may % co-eItensiVe witt the
whole Southern country, and the State o.
JTirciaia receiving double her preso1. income
| frc:n his source and, sir, in my judgment,
!i; tnis shall DO the case, large shar1 CT
responsibility for the failure will rest upon
sthis boby. l conclude with the hope that, il
s.he Convention Shall not think proper to
! ADOPT the amendment, the Legislature will, in
future, regulate It's seton upon this important
Squestiop with proper regard 70 the new Ees-
Arions which We must hereafter occupy TO the
sconmsrcial world
Mr.. GHAT.-Wnen the snandmeot Of Mr.
sSC7HgsLIS was offered, offered the following
! amendment, which was ordered to be print
s.nd was intended to COMO in after .ne ameEa-
ssiaen. t.tarch hy Mr.. SUTHERL1N:
{ But il sfal! not DC Lawful! TO require Ii
scsnse for th5 zele or nso OF any profaE.y, the
gTalus OF Which can ba ascertaioed and assssS-
Z ed under the provisions ~ the l2d clause 9;
/ This Constitution"
TITO object was to change tns Constitution
s!o7 the purpose Of putting NJ rest certain ccses
which, / understand, hang now in toe differed!
I scourts of the Commonwealth, and to control the
sact;on OF tho Legislature With reioranca 20 the
! taxes y which they weru le0ying.
/ The 22d section 10 which my amendment
3ref.rs, provides that taxation snail be equal
1 Ind uniiorm throughout the CommoaTealth:
! snd all property SHE'LL be- taxed IN properties
20 its yaiue. which shall be ascartained in s1ch
nanrcr az may be prescribed by aH: but any
sprooeFty may be exempted from taxation ny
! The vote Of & majority Of the Whole numoeT
e.: members elected to each House of the Gen
! erai Assembly"
That is the Constitution as It nov STANDS.
The 81, h section reads:
4 s'Tne Genera! Assembly may levy tax on
Jipcsunes. salaries and licenses; but no tax shali
abo levied on property from which any Income
ssa taxed is derived, or on the capital in
Vested in the trade or business In respect to
: : wh;ch the license so taxed ia issued.
Under law based upon that eectlon, taxes
nave been levied and collected which have
s,iren rise to law suits as to the constitution
sal,ty Of that Law; and understand that many
aoi them are now hanging in tho Courts of the
y aCon1non wealth. The objec. of my amend
amsut vas to limit the power CT the Legsia'
sturo in this respect 70 expressly and clearly,
scbat this law will not be enforced hereafter,
and tha, tho Legislature would not 90 likely
to pass such law hereafter; and, also, that ail
s,neso questions which have already been sub
alec.s o.: litigation might be decided. If they
2 gcro decided now % being nnconstitutionsl,
! :ha decision wo,ld involve draft upon the
3 :ressury of vast amount OF money t" be 10
apa;d 10 those s,sno have been improperly rs
asessed. If t1c Courts pronounced this law to
Z ssoe unconstitutional, the amount which the
;ssStats would hara TO pay back would Teach
lSsav=rel hundred thousand dollars.