Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1863-04-21

are slao inca2Ab:s Of pIakig th.ii Property
So pr, duc.ive as If uGdpr their ;,:fsonsl ~
trniion. TIL. cl.es VI hiCh reu,ains at ha'ne
sre shle 10 rs,rle. lhoi's relatively ;n"rn pro"
Gucti,a. A corresponding va'lahon, &" ncAr
ly AZ it can te .stymate'i,is just sna equitable
| The hurLens Of government fall upon tho
! -. rson IN the ono class-upQn tho property
| in hr,h--,t ahoull fall upon the income more
ls,rs.7 in the second class. Military duly
! involves danger. ha:tal ;, separation from
property. ~ we'll Is fran tfien.s II - me
SURRENDER u: tLu whsle man to the su-TlCs OF
The c0unlry lnr a lilac, with tho hs2s'ds OF
/. is CT life, hesi,h sud limb. Ina nian hoay'
brain ami faculties are sill in gogsrnmant Ger
viru. The CLASH i.nt called upln bT 'sas"n
IF phyeics; disability special skull in SONS
department.. oEs no !ess IL the government
thai, the Class in get'l'.c This ueGt shopI"
,e psii by Discrimination IL tie mode ut
.evyisg txs. Tho sr!'iler Is deprived ct oil
ns,snnsl ir,rrce. al well s. fioul thkt arising
IN. al his surslintandencs IF his property
Tlsre is anne difficulty in deT'slos SOY
ay:,sn OF taxation which ahsli bear with
rerfac. quality upun all cl,ssss. Siur'iclly
! il =sssnlia! in .his So n All general laws, lf
is Gitflrnlt thing to distinguish III necessary
to bs dcre) between income derived from
personal enr.,t. ami from property they
ave usually inestric,hly ihterningled. It's
iffiru.t AGAIN 10 ASCERTAIN nett income 10
it is sometimes difficult, without collateral
injury. to .acsrtain nett property. There arc
considerations, h3Esvar, which alleviate, "
shsy do no, cnmpietsi: justify the method 'f
taxing es>h in tina grcss, In the first place,
the pSr cs,t. OF tsYaton is thus le=ssnSd, IS
the bulk tf property and income taxed ia
thus increased. Ag,ir, very large proper.
Tim 70. TIC li!gsirm of The country grows out
Of property in this condition; and this itiga-
ii, n bsing one OF the large s"uroe s ct expense,
1t il properly charged with taxation. An
cthsr reason is 10 he found in Tho unwilling
nsss of men TO eSp"so the exact condl!iun OF
their sffa;Ts, credits ara dshts.
Upan the propriety OF the income tax, and
its policy &c: il DO observed that by it the
property tax is reduced pro farto. Again,
shc re!stivo p.oduc,ivenees Of property IS p
lust element Of tsyston, met only by taxing
ncn,ns And yet sssln, tbs csraiity o.!
making rerscasi income ia n just sleman! OF
tsxat,rn. The man ia protected in the sxer-
else If mis- iscult;ss, aud in TIE enjoy men! Of
lhs proceeds Of hia !ahar, aud should c"nsF'-
butte his proporron 80 the expenses OF GoTstn-
nent.
The communications OF wealth by iEcoiae,
MOI il Inc fo:rs III u,ai,-y, f.'l i"tn property,
sni arc taxed as such Agsi", :he war itself
has been tho ;nssns, III numefon: instances,
of creating or yaatly cnl.rgics income, az! i.
aceas eminsHiiy jlHt tia! income 80 derived
shaud contribute rassably to the wat
Agsin, the pripcip!s CT contribution, SC
cordins to ability, requires that the tax
on iucnns should bs on a.shdi1s scale
tho tn1 c;,lalsla on successive increases OF
income, Ths hasdshipa sro email when 30
much is lett.
II is evident that, IS general rule, sll taxes
come from income, it hang rarely the case
that men sell property to pay tA1es. II l. ~
sarded 50 q bart Of the current expsndl-
turss Of the yoar-and ~an's expsnes
reg ulated ccordingiy. Ard 90 tag canning
out cf inrarns, shauii hear a prnport,o',
Thereof The rule. hath O; property sad IN
come, might cycpn. ca:!a;n persnns from
psyment--just rs tbs military lsw exemp!s
~. :sin pc-a,r= r,-.7 1ntv--hpcsuoe Of int 3
pscity. Perhaps some such iula IS this would
r. .j1vissbla, exemption !Iorn psyneot Of lax
upon properly to :ha vah,e OF $500, sad rom
o. ,,.tl,tion. hundred for each person de-
pendent Oh tho tax payer for support TIE
eycuut!nn fam income tax mig ht be Ell In
caiae 10 the amour. Of $780, snd $50 added
f3r each dtreaden: peraon. Tue infancy o.
sH,rt, or permanent weakness, would thus
meet S3Ios rtiat
Tie relative rsie upon f'opstiy ard in
'cnyue wouid at first be somewhat difficult Ia
es.i,u2te The frat set Of tax returns. howe'-
er wcl.I &c a 'i.,u., Ce:'saS, supplying tie
needfnl information is &c amc,Ints. Sunpcse
the aggregate property - be (raushlY).
$s.0o0 600 600, tie Aggregate income Of the
ccuatry might not vary vorT far from ssvsn
per cent Of tia. sum, say $50 600. Que
Per cent. in Inc property would then no
$50 600 coo, and an average of Ten per cant. L
the Income, $50 900 600. making l2G 1000 900.
Tsn per cent. On income sounds hish-so
really is, towever II sounds, the per centags
upon property which would raise the same
aggregate tas IL is mot the question ct
amount, but Of fsir distribution, ne are now
considering To the owner of $4,000 worth
Of property, producing su income Of s70n, 1t
would he tho same thing 10 pay per cent
upon property t42ool OF &" pay per cent.
upon property tsl0o aid l42.I per cent.
upon Income al00-mshihg the same agsre-
gate tax &c 5000. -
i SIDE from the fact that the actual income
varies from the ptc'niary income, and IL Is
difficult to devise means Of ascsrtaining the
actu,l, thSrs would be no great hardship in
raising revenue exclusively from Al income
tax. Noc would it he q disaervics to
tax payers to require very full return Of
taxable property, like census return, com
p.rison Of which with that of tho preceding
wear W ould show that portion of income not
pecuni.ry, hut which is in the tNrm Of in.
cease Of property. Sach return is valuable
information for each mans own business.
Tho sliding scale it would bs difficult to
sdjust accurately, perhaps; bur experience
would feGeTe il from gr"ss injustice.
Tho eH, ~ Of tho Yueth,t If taxation do