Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1872-05-02
State IicenSe.TaxeS.

w. F. Taylor, ESD, Auditor of Public Ac-
counts has issued circular from his office in
regard TO the tender of coupons in payment of
State taxes, and especially license taxes Mr..
Taylor says:
From statements made to me by several OF
the collecting officers Of State taxes, | regret to
learn that many persons who are prosecuting
business which requires license under our laws
have declared their intention to procure cou-
pons to tender in payment of the tax thereon.
Supposing this course to be one which may be
extensively followed, | feel it to be my duty to
advise, as strongly as can, against it, for the
following reasons:
The following abstract of the reasons of the
Auditor, is given by the Richmond Wing
The first is that the receiyability of coupons
for taxes has been repealed by act of Assem-
blv, The constitutionality of this repeal is
questioned, and case involving this point is
now before the Supreme Court of Appeals to
he argued at the June term at Wythevie; but
the Auditor urges the repeal is law in force,
and will be executed accordingly, until it Is it
self repealed or pronounced unconstitutional by
the Supreme tribunal of the Commonwealth.
Therefore the collectors will not receive taxes,
meanwhile, in coupons, and license taxes must
be paid in advance before licenses to do any
business. &c, can issue. The Auditor urges
the heavy penalties that will be incurred by
prosecuting auy business without license, and
then sums up the whole matter as follows:
In view of the foregoing considerations,
would respectfully advise all who may desire tc
prosecute business requiring license, not tc
embarrass themselves by refusing to pay then
taxes n the currency prescribed in the repeal
ing act of the 18th March. The officers of the
law are men sworn to perform their duty, ano
will be held to a rigid accountability TOR failing
to do So they cannot therefore receive coupons
for taxes under Instructions from this ottce, a.
it would be palpable violation OF the repeal
ing act, which must stand as the law govern
ing in the case until itself shall be either re
peaed by the General Assembly or declared tt
be unconstitutional and void by the Court o
Appeals | would therefore call the attention
of all persons who insist upon using the cou
pons in payment of their taxes, and will consent
to pay in no other mode to the fact that they vii
be compelled by such course to suspend the
business or incur the penalties imposed
by law for continuing it, in violation Of its pro
visions. This state of things | would greatly
deprecate, and hence have adopted this mode
of making the suggestions embodied in Thu
letter. with hope that it may induce those
if any there be, who had determined to ac
differently, to reconsider their purpose, pa.
their taxes in the currency indicated by the act o
the eth of March, and thereby avoid the necessl
ty of a suspension of their business, or the penal
ties imposed by law for prosecuting 1t wlthou
license The suit now before the Court o
Appeals to which have referred, cannot b.
argued before the June term of that court, auc
may possibly not be decided until November
meanwhile the lst of May will arrive, at which
time licenses expire, and the tax for their re
ucwal, if renewed, will be required to be- paic
within ten days thereafter, before the bushes
can be lawfully continued.