The sun., 1864-12-13
Taxation OF
some Objections A guinst the
sales ouridcret 60, -

-ome Objection. A guinrt the 4.
sales ton-idereS ,bs wo,.p HI.
Tar attitude u hostility viii. -.
chosen " adop, in reference ,o s,,,, 30
Of taxing sales will no, b, -, ,h,, ,.,u
suits, in inducing inquiry .,..n,.,a. ~ A., n,o,.
more fully demonstrsto n :,
osi,ion. The position .,,-,.,, T., =, ,.,,n.u,
fsI calculated 10 produ - -, -,
degree. Is obcctio' A.. a.,.,,.,,
would apply with '"' s'',''' ''' v VIZ -
FL dancs, Il Ia s,riousy urged that
~ =, on borrowed froB, despoiio eoun-
..'.l' 20 -. tr bocn tired by any FREQ enlightened
.ann,.- :, ID existed only during tho darker
- =, 'misgovernod, boggArly SPAN, and op-
- Naples" These arguments prove too m loh.
- they then spply with far moro force 10 our
-, ing system Of taxation, which Is borrowed
90 q nearly all the dogpotic governments Of the
:, ! world. Besides the Plan Of taxation Of sales
proposed TO be adopted by Congress- bears but
very little resemblance to the system borrowed by
Spain and Naples from tho Arabsns. The Span
isrdN In the fourteenth century, imposed stn per
cent tax oil transfers Of property, and the "aca-
vslA" o. this tax WAS called, existed until
within . comparatively recent period. 10 this tax
Ns decay OF Spanish agriculture and trade il
attributed with a too hasiy assumption, which
appears to ignore the other causes which mus,
have contributed far more powerfully to tie decay
of Spanish power and wealth. Bu, no one proposes
TO tai sales more than two per cent. and tue
extreme aggregate OF taxation al this rate would 10
only eight per cent upon articles changing hands
four times. The average of articles only change
hands three times, which would InSko the total tax
l. a.
IN comparison with the excessive rslt7 now
charged for commodities by dealers uudor tle
present system, aud without any corresponding
bcnef, TO the Government. There other rea-
sons why the objections borrowed from the Spanish
system 10 not apply TO the conditions Of trade
and commerce tha, prevail in this country.
But II il sufficient for tho present to state
thst the existence Of this tax in Spain and Naples
for hundreds Of years so far from being sn otJec-
son to II, sfords presumptye evidence in favor of
its efficacy. II mus, have answered the purposes
intended, and yielded a considerable reyenue-or
Il would not have been maintained through 40
many generations. In this respect the historical
illustrations so hastily presented by the woaLD,
rather tend to confirm the soundness Of system
which has the merit Of having been founded by the
ArsbAns-,hes authors OF our present system Of nosa
ton. Modern science has not leen able to improve
upon tho Arabian system Of figures, and IL nov
looks ns II our mos, advanced statesmen would b,
compelloi to go back TO those wonderful people fc
sound principles Of finance and taxation. m
final repeal OF the tax upon sales by Spain su
Naples was probably due more to the decay Of H.
power aud commerce Of these countries than +
any inherent defects in the system. Tssaton G
sales seems more sutal to commercial than :
mere agricultural people, and II tie 'oreigp sn,
home trade Of the Un.tei st.tes were as low as II
Naples and Span the adoption Of this plan wou
Dc in tbe highest degree uJuilcious and impolitlc
The other objectic MS OF the wORLp against ID
sys,e,n Of taxation of sales are based upon ~ man
erudites aud erroneous principles Of taxation, ths
ii 10 only pcsable 10 notice few of the NOR
obvious ialAces u our gllter.ng Snd high sound
Tug contemporary;
That luEuries should be taxed moro than neees
ssrieA the rich more than tie poor is mENir
sanctioned by spontaneous system OF iustce AN
generally acted upon by enlightened goyeTniuenti
The proposed tax ON sales rcyerses this sound rI,
It lays its heaviest hand uu that divison OF n
community ~hi,h Is least able W support IL
weight.
II would be difficult 30 condenso within SO sho
a paragraph 50 many glarns errors OF finance an
taxation. In point 4 ls1t ls has never been pra
ticAble 10 derive any considerable revenue from
tay on luNurcs. IL 10 true that taxes VI this ku
are generally popular tevausc they minister ~ -
vulgar prciudices Of he multtull 49,.
he rich bus thoy suarcey ever pay tLs &C
u collection. This may DO ,IGy Account
fcr Luxurios nsy be anu src q 2penscd Nth WI,
the taKanon boromss invibous aud o1ccs,iyc, a,
80 FEW persons arc really lweuabg ~ taxes