Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1874-12-19
State Finance.


Rv a resolution of the House of Delegates
the Treasurer and Auditor Of the State were
directed to frame tax-bll and submit 1t to
that body at the present session. Two distinct
propositions have been presented, one drawn
be Mr., Hunter, tue Treasurer: the other by
MIR. Taylor, the Auditor. 10 communicating
the bill, which embodcs Mr.. Hunters views,
Messrs. Hunter aud Taylor say:
I'm report Of certain commissioners appoint
ed be the State Of New York, at the head OF
whom was Mr. David A. Wells, 1t WIS urged
with great ability that II was ,ust and good poll
CIV to exempt personal property alinoSt entrel
tax equal IN rate TO that upon rea ty upon thnty
from taxation, ard IN lieu OF that to impose q
per cent. OF the assessed value OF realty IN the
towns, which was said To be about equal in
amount to the rent in the cities and abou. equal
in value to the personal property eNempte
from taxation in the ci.ies Such tsX, IL WAS
said, would yield more money than WAS derived
lrAn ell the personal property, and la!l for the
most part on the same person, II payable By tue
renter or occupier Of the premises"
"Unhappi!y, however, there is II provision in
our Constitution which requires us to tax per-
sonal capital TO y certain extent. Inls We pro-
pose to do, but in u mode which makes the
owner pay an equivalent without working any
special Injury u Tue DuSlliess VI Luc AoQutI J
We propose to remove the tax upon Capita!
used, invested, or employed in any trace or
business, and also upon the articles lncludei In
schedule B, upon which the tax Is manly
psd oy the farmer or landowner, who, IN tins
country are genrally the same person. For
these taxes we propose to substitute one OF one
half per cent on - per cen:. or Tho assessed
va ne Of al realty in the counties, and on 81 per
cent of the assessed value of realty on the
cities TIE tax to be paid by the occupler
of the premises, whether tenant or owner,
unless indeed, the tenant fails to pay, in
which case the TAX must be paid by the owner,
with right OF recourse to the tenant If he should
choose to Nv Ill himself OF that right. By a table
carefully made oct from the returns OF 1878 1t Is
found that the taxes actually paid on the omit.
ted articles are not more than 81 ,O0O or S3l,UtU
less than those which 1t Is proposed TO suostl-
lu.e"
The bill of 1873 as it low stands, with this
change would yield little more than was re.
ceived from tnat bill. In order to make the
revenue ample we propose the following add
tons: We wish to strike OUT all IN that Dill IN
regard to the dstillation and rectitcatton OF
liquors, and to substitute the section herewith
trans shifted, which proposes a tax OF thirty cents
on whiskey, or other ardent spirits, WINE, or
any mixture of them. 1hs section ought to
give q gross revenue Of SSUU, 900 or Of S9J0O0U
by tax which will be rs readily paid asany otner
that could be levied 1t appears from the re-
June 80, 1873, there were distilled from mate-
riais other than fru in the United States is
236, 567 gallons. (See page 4 Report OF Com
missioner Of Internal Rcvenue.) The popua-
ton OF Virgins, according TO the last census,
was about one thirLieth Of the whole popuia-
lation of the United States. Surprising that
population 10 be average consumers OF whiskcy,
then that one thirtl.th would consume about
z $50 600 gallons o. whiSkey, which at 4 tax OF
thirty cents per gallan would yield about $780,
GU gross revenue. The same tax upon other
ardent spirits and wine, and ten cents n gallon
upon matt liquors and cider, would yield pro-
baby from 100000 to $500, 0OJ more. The en-
tire yield of gross revenue from that tax would
amount 10 q sum between SSU0,UC0 and S9OO, C00
of gross revenue
I'VE also suggest as substitute !or the
income-tax stainp.taX upon contracts by
which the United States, from 1866 to 1872 in
elusive, deriI ed an ~ erage OF between SID, OO0-
0UU M Sl6U, OUuU II NirgiEia adopted n like
law she would probably receive $500, 900 if her
population were average consumers ol the hrti-
Giles pro Josed to be stamped. This would ena-
bic her to repeal her ncome-tAx which, al
though us Just rs any other law, is emlnentiy
unpopular Should she adopt this tax By STAN ps
upon contracts we recommend the repeAl OF the
income tax, which has only yielded about
$50, l4u. 1t is hardly probable that her people
are average con<u nurs of the articles 10 be
stamped Half that proportion, however, would
yield probably, $3.50 600, which sum is far
greater than tho revenue derived from income
The bill OF 1873 AS hereby proposed TO be
amended, would yield, wo believe, larger rev.
enue than any tax bill passed since the Wal"
1--WE do not recommend the stamp-tax upon
contracts, but merely suggest it rs u substitute
for the incometaX should the Legislature desire
TO repeal the latter. In comparing the diterenc.
between the amount of tax.tlon RENTED and
that >died-.a difference not large nuw-it will
be well to remember that the omitted articles
will pr. baby increase more rapidly IN number
and amount than the value oil real est IT."
In presenting the bills drawn By MIR. Taylor,
Messrs. Hunter and Taylor Say: 'Pursuaut to
q resolution OF the House of Delegates, the un-
dersigned respectfully submit a bill providing
general provisions IL rela ion 10 assessors and
commissioners OF the revenue, and tie asses
ment of taxes on persons, property, Income, IL
censes, &c, and II bill for the assessment of
taxes on persons, property, income, licenses,
&C., and imposing taxes thereon for the support
of the Government and public free schools, and
to pay the interest on the public debt
These bills are based upon the laws now In
force and are those referred to by the Auditor
of Public Accounts In his report OF 1874
touching defects IN the revenue laws, ana tn"
ones for which tho Treasurer has prepared an
alternate proposition and assessment and tax
bill, which is submitted in another report.
I'm preparing the assessment bill 1t has been
thought best TO eliminate from the present law
ali those general provisions which do not require
HI auUuSl IcSlSioH anu LueLl III one VA
which is proposed TO be permanent so as to
avoid the time, labor, and cost of such annual
revision, which is very great. In the bill refer
ring specifically to the assessment and taxation
of persons, property, income, licenses, &c, we
venture to suggest essential changes in some of
the provisions of the present law which relate to
licenses, believing we do that they will yield
a large, if not larger revenue, and be exempt
from the criticism OF unconsttutionality, OPP
preston, SC"
The Auditor proceeds on the supposition that
the Supreme Court of Appeals will declare the
merchants license-taX constitutional, but he
recommends several important notifications,
such MS imposing II tax upon sales instead OF
upon purchases and estimating upen prospcc-
tive rather than past sales.
The Baltimore American says that Rev. A.
N. Gilbert has obtained evidence which leads
him to suppose that the recent assaults upon
his private character were part of an organized
L