Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-06-26
The property untazed is idle land, idle mer'

unintentional, and many sach as could not ps
cured except by the information to be acquired
only by actual experience.
3. We come next to consider the machinery
of the law: This divides itself naturally into
the machinery for ascertaining the tax, and
TINT for collecting 1T. G., into assessment and
collection. The parties whose convenience is
affected BY the perfection Or imperiection OF
the machinery, are the officer and the tax-pay-
cr One of the most important featureso OF any
tax law is the means of guarding against
fraud. 4 tax is burden, and the Taxpayer
has IN interest in reducing it. To defraud in
regard to visible and tangible property is more
difficult than as to profits or income. Again.
certain SPECIES of income are more easily con-
ccacd than others. \ salary is generally
known. but the profits of trade are not known
generally. nor ALWAYS definitely known even To
To the Recipient. Oatl,s, penalties for under es
innate, compensation to lifOrmcrS, reference to
asscssors and arbtratcrs are among the means
used to prevent fraudulent returns.
That machinery is best which combines
convenience To officers, land thus chedpnesS)
with convenience to tax pavcrs-acc'iracy-
and tests against fraud.
The mdchiacry Of the present law Is the
most expensive, troublesome, and announcement,
both to officers and tax payers, ever put into
operation in any part Of this country. Whether
there are cUmpcns;itng advantages which
could moi otherwise be procured, Is at least
doubtful. The difficulty of returns Of in
ronc-the difficulty and frequency OF returns OF
sacs-thc numerous difficulties in regard to
the assessment Of tithcs-thc difference Of
times OF existing value, and Of times Of ma
king larment--thcsc are annoyanceS oil
mode which enhance great y tho necessary
annoyance Of actual tax l~yimg. The law,
although drafted with ability, and with more
than usual pcrSpicacity, from the difficulty OF
the,ul!icct il. yet, complicated, and, therefore,
confused Instead Of one straight amputatlon,
thr flesh is pinchcd of piccc-mcal. Valuation
Is to follow valuatlol-lMvmcnt TO follow pay
mrn5-hauling To follow hauling. |hc pui-
lican-ncvcr much more Of II fiiyurlst than the
hcadSman-is 10 be kept company with all
the while.
Money is II very convenient articlc-vcry
No man probably will dispute this proposition
But it is not only convenient as possession.
hut as :, measure of value How many pur-
Iu,>n. it <crycs--how many estimates amt cal
rrationS it cut, off, To reduce all things to
this c0DimOH dcH"miRdi0r, every ono Will
appreciate more highly, after paying this
tirhr than ever lrt"rr. The tax collector Will
fall more in love with money than ever
not for it, direct uses only, but for the col
lateral also. lie will know what money is tor,
and why transactions usually are conducted
through money, instead of hy barter Or other
exchange. \ tithing officer can always here
after explain TO ynu why money WAS invented
and how complete and useful an invention
il is.
The title is the cli"C. novelty Of the law.
One important. highly important Use 1t may
be made Ia -cryc. viz: 1t may answer as Il
very large extension of the imprc>smcnt law,
without the hard and odiuus features Of the
latter This is Il great, perhaps. the sole great
uurtuSc of the law It invests Government
with the title to 0nc-tcnth of the provisions of
The county for the use Of the army-rcady
lourht and paid for But it is to be rcmcm-
irrrl that it is not where Government wants
it, hy IL great deal, either for Use or when 1t
would purchase it for transportation.
Very important powers, however, arc vested
in the government in regard to 1t. Upon c0il-
dituns it ran SeH-upon othcrconditiolrs. it can
roG,n"t' tho tithc. BY agreement Of the See
rotary of War and Secretary of the Treasury
Communication can he madcat Inception oithc gov
rrnmcnt. Hnd tn" taxpayer required to pay
the money value Instead of the produce inknd.
II collected in kind, the Secretary OF War can
hal it SoH These powers furnish large ia
.iltics hut their right use requires great adj
miniStrativc abilities. The 1.-THE is, indeed,
the most important feature Of the law. Novel,
lrIic;ltc and difficult. Mismanaged, it must
ral to cnnrmous waste. For consider how
the case used III the prcscrva-
ion Of prnvisuns-thc houSekccpcrs eyc watch
ing over them, the owners vigilance against
exposure. DC.
In the item of bacon, think Of the looking |
over and ASKING, and guarding against insects.
In the item of corn, OF. the tendency when !.
sacked to mould and spoil 1ls almost Ill
items, of the danger of accumulation IN great
bulk Think of the agency of the weather,
Of cold, heat; and moisture, Of the dangers Of
exposure in transportation, &c. Now, all the
diligence ordinarily expended upon these is dis
,,1acsd, and unless replaced by some means
waste must cnsuc upon an enormous scale.-
W hat would become of fodder, hay, potatoes
unless we'll protcctcd2 Obviously there is
room here for the display of the greatest prac::
teal wisdom and management. Well man.
aged the tithr. with itSaccompanyng powers |
NAV be- made Il great economical agent But |
it is an c1ye tooi certainly, very dangerous IN !
unskilliul hands.
The communications porer isdhe sgfety ralrc of
the law. 1t must largely swallow up the
other rSwcrS 81 VIC think, else they will work |
HARM IN care For the scattered tenth, until
needed. costs the owner relatively nothing
1t is as easy to take care Of the whole, is Of
the ninc-tcnths. Tie will have it housed, shell |
tered smoked. sailed, or, whatever is needed |
done for it, But. to find Il substitute for this |
.ratuitous care. is both difficult and cxpcn |
SIyc.
Great arc tho difficulties, too of asrcrtaining
the tenth. The whole iStirst 10 DC asccraincd. |
The measurements are u be made as ncw
crops come in. Small grain comes i'll iirst-n
winds up in tho following March.
To ascertain the amount of cotton is no small
task Suppose the planter has not cotton and
rope to bale it-as many farmers have not
what then &? Weigh it in the seed? An ugly
task Unhcat ricc-hOw measured? Indeed.
the actual measurement, all difficulties aside,
is no small trouble. Sumo planters propose t"
keen separate every tenth load Of produce
Sill measurement would lm necessary rs a
test.
Difficulties are numerous and obvious, both
in assessment and collection. The difficulty
of preservation is Il new one added by collect
ing in kind. The titlc is scattered in places
remote from Its recipients If sold by govern
meut agents, it is difficult to provide against
fraud and speculation. Wisely managed
con,mutcd Sradually-govcrnmcn being care
IuI not to lose its vantage, nor yctimpose hard
ship it may serve some good ends. Discrc-
ton is needed, also, not TO dcnude sections when
crops are short; because they arc convenient
to railroads; and, thus, costing double freight
TO bring food to the mouth Of the cater
In the collection, there is danger Of fraud from
short quantity or defect in quality. In Il
money tax many Of these matters regulate them
sclvcs-salc: arc made under the stimulus of
personal intcrcst-and SO good prices had
The quality regulates the price Of provisions
bought, &c, dc. Money, the common dc
nominator, facilitates exchange, as the dcci-
nal system docs calculation.