Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-06-05
mn. Neu Cnnfadsrata Tax Law.

The New GOnIoQeThl1- LA Laws
These laws establish principle Of taHAuOn Which,
vs think will be admtsd TO be just provided the laws
are secured against miscO cePtOn aud evaon oy the
seeeton Of competent as collectors and assessors
Taxes are imposed upon production and on income ana
,o6s Of capital and labor chiefly instead of on real
ss.ts and visible property. This is especially Just
when 40 much Of our country has been rendered VI.
productive by the inability Of Government TO pro-
et il against the ravsges Of the enemy But the fact
that productive income and profits are taxed rather
than visible property, makes the law more liable to
svssiop accordingly 1, is frsmed With view of de-
"a ,spv and Furnishing frauds The duties of cOlec-
,ors and assessors are entirely different from the
dp,ies of State sherFs and commissioners OF the
reven q, the latter being ministerial officers
The former combining ministerial and judicial
d,ss The assessors are not bound take the sworn
statements Of the tax payers tue but on the con-
rary the law makes it their duty under the loS'ruc
tons of the district collector, to proceed to every part
of the district and make digent inquiry as to all per-
ANS who should be assessed They are not only 10 e1
anime the lists or statements furnished and sworn 70 oy
the taxpayers but they required diligently to com
mare these statements with the books Of the commits
ouers of the revenue and all other records and doeu
mepts and by these and al other lawful means enum-
r.ts and value all the objects Of taxation And tn
enumeration and valuation it IS made the duty OF the
district collector carefully to reexamine, and after no.
tcs to the payer jus to increase the assessments
lint the may not only resist before the district
collector this increase but be may also appeal from the
action Of the assessor wherever he thinks INJUSTICE has
been done him
Iftbe assessor is not satisfied with tie sworn statements
or Is. of the taxpayers as to their incomes, profits or
Agricultural productions it is their duty to have referees
Amounted Eho being themselves sworn shall examine on
oath the payer and all witnesses produced on either
.de and tleu determine the amount of tax to be paid
II the amount so fixed exceed the amount admitted to
he RIGHT b. the taxpayer one fifth then the referees are
10 add teu per cent 10 the amount to be paid by the
,,1payer and the assessor is TO receive two per cent
IN the amount Of the tax 70 be paid, IA addition to az
AS othrr fees aRd aOpaaesS. Power is also conferred
an the assessors and collectors 20 enter on premises
.bere any business is conducted property kept,
sDect the books and property of the taxpayer for the
uroose OF making just assessment A penalty Of
i've hundred dollars is also imposed on the tax
payer for r,fusing TO permit such entry and
inspection, in addition TO being subjected to
coniectura estimate made out by the assessor upon
the best information a.taiushe, (presumpdons beirg
all against such refractory tax payer and as further
penalty twenty-five per cent. is to be added to such
oDiectura est nae TIE assessments being completed,
and corrected BY the district collector when 90 little,
and ali appeals heard and decided the collector makes
an, ,-ree. books OF asses which be sends the
State collector and a. once adverses that toe taxes
dpa and the place where and time when he viii receive
the same. Within the time specified the tax payer must
come forward aud pay bis tax and he fails to do so
Zen uer cent is added to the amount Of his tax. The
district collector is then for the first time directed
call on the delinquent tax payer, rhieh he may do by
a,py and if the is not then paid in ten days, the
collector or bis deputy may dsrain per onal property
rinsueiert real estate and sell the same retaining all
EXPENSES and receiving fee for the distress and
mission of i've per cent be paid by the tax payer out
o. the proceeds Of sale.
The amount cole ted by the district collectors is TO
he psd over to the State collectors at least once
mouth, and 6na settlement is to be made six months
after the assessors lists made out and received by
him If be fails to collect pay over as required,
warrant Of distress issues against him and his sureties
If the collector dies his deputy continues the business
for period not exceeding sixty days, and the coll c.
tors estate and surees are liable for the action Of such
deputy after his DEATH such deputy and his suretes be-
ing responsible TO them Five per cent. per month is
charged against all collectors who fail TO pay over funds
in their hands.
This is brief outline of the duties Of the "a.
SCISSORS and district collectors 1t will be perceived
that the most important duties of the coeetOrs-sueh
a the supervision Of and instruction Of the assessor
the increasing the amounts returned by the in
their lists and the hearing of appeals must be done by
the district collectors in person Aud their ordinary
ministerial duties, such as making demands of deiu-
uusnt TAXPAYERS and disrainng and selling cir prop
erty may be done BY deputies and in such cases gene
rally, tuch fees and commissions to be pa by the
delinquent taxpayers as will compensate fairly the
deputy for the duties performed by him. The district
collectors should be men of intelligence Of high char
scier aud integrity impressed with of pub
lie duty and official responsibility. They should not
only be energetic business men, out men who, when
necessary will not shrink from exposing Of wealth
and infus ce Who may aaemps fraudulenty, TO evade
the payment Of Oh II just share Of the public ducs
men whose weight of character and known decision
viii deter the inscriptions om attempting to conceal
the truth men who win impress upon the assessors the
stamp Of their own character. The assessors must
ssmbe the collectOrs-lke them, must be men Of in
tegence and integrity And in addition thereto, they
should be men of active dgen business habits. With
corps Of such officers the public taxes viii be fairly
appOrtiOned among the people, according to their
ability With officers lacking these qualifications many
frauds on the viii be praetsed and the honest
portion of the community be burdened with than
their Just share Of the public taxes.
The blockade.