The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1870-12-19
raxnti0n--To the General Assembly.
-l,yt..r For the Richmond Dlspateh.J

raxstion--To the General. Assembly
-osff-r [For the Richmond Dispatch.1 .,
z Messrsy Editors :pIt is 20 be hoped that
the Legislature will carefully consider the
subject of taxation, and see that any; bin
which they may pass conforms to the pro-
visions of the Constitution on that anhieet.
Article 10 Of the Constitution Of Virginia,
section l, provides: Taxation "shall be
uniform and equal,'' !" and all property,
proportion to its yalue." g "aexceptas here
matter rrovided."a And then the principle
Of taxation is declared--yiz.: SO No .one
species Of property from which a. tax may
be collected shall be taxed higher than any
other species of propertv;0 and this een-
tence being distinctly disjoined from the
foregoing, is equivalent to saying s. bat no
one species Of property, 5ttec. The exceps
tions referred to then follow-yiz:
Section 2. Ono tax shall be imposed on
any citizen" &c. but the amount Of sales
of oysters may be taxedat a rate not exceed
tng the rate Of taxation on any other species
Of property" ~ 81 ~ a.xSt -
The term sany other species Of pro-
the sense In which the words "any other
species Of property" is used, to be the
same as to SAYS every other, or all other
kinds Of property" - 4,
Again :ssection 8. The Legislature may
exempt all property used exclusively "for
religious, educational, and other specified
purposes" Now it does not say shall eX-
empt, and therefore the LEGISLATURE might
levy tax on this species Of property also !;
but can it be held that they may tdr it diff
ferently or at higher. rate Of tax than that
imposed on any other species of property
Again Section 4. e" The General Assem-
bly, mag levy tax on incomes, in excess of
the $500, and upon the following licenses
cannot be reached by the dd ydioren sys-
tenn" Certainly this excess Of $500 Is one
of the exceptions referred to in section ] !;
here the exception ends, and is only, de-
signed to exempt SO much of the ad unlo-
rem value, of incomes as amounts to 5000
from the operation of the mandatory rule
In section j Ito tax all property equally and
uniformly. The exemption declared can
hardly be tortured into authority TO tax the
remainder more than they could the whole.
If so, what absurdity to speak Of exemp-
tion at all. The departure allowed in this
section from equality and uniformity was
evidently for the purpose, at least, of shell
tering the public from this invidious tax to
the extent of the $500. The Legislature being
authorized (aot required) to levy tax be-
vond this exemption, can it be held that au-
thority is implied Git certainly Is not eX-
pressed,) to tax incomes beyond the tax
imposed on other kinds Of property? And
mark you. tax peculiarly onerous and In
Vidiolls, unequal and unjust, discrimina-
ting against industry and enterprise-can II
he held that the Constitution gives the
General Assembly power to aggrayate the
character of this tax by their imposing q
levy five times as great as that imposed on
other kinds of property? A tax. too, that
is seldom exacted unless in times of great
public eXigency-as Of war.
The provision for taxing licenses is de.
clared to be allowed in such cases as cannot
be reached by the dd ualorem system
charged rs other property. Can any other
view be taken?
In all the exceptions enumerated the le-
gislative authority is restricted within the
general principle of taxation, and the re-
| strictions in every case Indicate discrlml
nation in favor ofthe subjects exceptionally
enumerated, and not against them. This Il
plain in every instance. But if it were moi
plain, authority to exceed the standard o
| taxation must necessarily be clearly eX
pressed, or nothing need be expressed
| How can an exception which is stated dc
construed to mean that the Legislature may
observe what is stated, or do as it pleases
Question: Can the General Assembly ex
empt land? We say, No. But to put lane
at one-fiftieth Of one per cent, and incomes
licenses, &C., at rate high enough to Sc
cure the required revenue, would be &
plain violation of the spirit and letter of the
Constitution. /
And in consonance with the whole spirit
of the provisions named, it is finally de-
clared that "the capital invested (thiE
means employed) in all business operation;
| shall be assessed and taxed as other pro
perty." .,.-H@& "@--s W.