The day book. [volume] (Norfolk, Va.) 1857-1867, 1866-10-05

mere ths CITY tax, and the County tax,
ard the State tag, and Confederate tax, and
general tag ard special tag aud church tax
sr.a charity tax. sad tax in kind, and tax,
usnkind, and She's tag, and head tax, and
sat tag, and spsoulator tag il general and
they scrouge man hard aud they scrouge a
IN fTequsat," 2.
tRil! APPS Letter to old Joe
The a3tou taken by the Common Council
IL ordering areasseanent of propriety, will
- presumo.la concurred in by tito select. The
sls1sare j: one Ct such obvious necessity, that
we nave no reason to doubt the conformation
Of the order recently made and VIC trust that
lie rars pressure GU the various trades,
Enlessions and business enterprises among us
Wi he mitigatsd By the vvoIat Of the ASSESSOR
I4efa err entitled to consideration al all times
IA tie adjustment Of taxation; AMI now more
taan 81 aoy other period n our history it is
l-a@e>saEy to relieve mechanical pursuits aud
siucs9 operations from tbs endorsements
.. Numerous heayy taxes. Every thing OF a
restrictive tendency should be abandoned, as
ia as practicable, and every inducomaut
should be offered to these classes to settle
among lis, and to extend their enterprises
Ia addition TO this argument founded in
sound reason, it should BE- borne in mind that
tie income derived from trade, business,
or a profession, which depends on the skill Of
the african. the knowledge of the merchant,
pr toe learning Of the lawyer, physician, or
divine, IS in the nature Of an annuity
IL other words, the mechanic or merchant,
OF doctor of medicine, who derives comfort
able support from his labors cannot at his
dsata leave his skill or his learning to his
family and his revenue consequently ceases at
his death.
On the other hand the owner of fixed prop
erty, houses, lands and the like, has source
OF revenue secured to himself in his life, and
capable OF transmission to his family at his
death. All well adjusted taxation should re-
cognize the important truth we have here
STATED; and the reassesEment Of property
among us should be conducted with this fact
before the officer. and his assistants charged,
with this important duty. Coming now from
general truth to particular fact we may
5e.ieve with Bill Arp. that "the day man
gives in his taxes be is poorer than any day
II the year, and it would not be wrong to as
sert that country is richer by fifty per cent
than its taxes foot up" We incline to believe
that this applies to the unimproved property
Of Norfolk with particular force These va
cant lots which are held for the golden days
when our dreams are to come true aud Nor
folk is to be great centre Of trade should in.
our Judgment. have the principle we have laid
down applied to them The men upon whose
abcr, thoughts. skill and enterprise their
present and prospective value depends, are
the active GLASSES already enumerated, whose
incomes are in the nature of annuities, and
these classes are entitled for these reasons to
claim that this unproductiYe property be
taxed fairly and fully. Will tho owners Of
these various lots take the sums at which their
various parcels Of land are valued at On the
Assessors books? We presume no man
dreams that they would; If not, then let them
be rated by the Assessor at such valuation
that one Of two things vii! happen.
lst That owners. acIuiesclng tu the fair
ness Of this rule. will pay the increased taxa
ricI and watt until the professional men, tie
ms .hapica, aud merchants have built up Nor
4os 10 the point at which theg l;Lo owncrs)
ca SEA, or improve. as they ,aay see fit to
tax own advantage; OF
sd. The holders Of this ua.np~ovel prop
e'y VIII soll to those who vii! improve, thus
iEoseaaiag the resources Of the city
IA 7isw Of these considerations, we trust
tha . full sad fair valuation Of ths species
c. popegty will be made. and the Assessor,
1oey 90 boldiy to work; for the city laws pro-
VIC. remedy for each property owner WHO
r-ay mink the assessment made in his case
& ,asaiya or injurious.
G0un: Won 3isinarck
a few t,sys we shall give a c,n,l.uicl