Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1874-09-29
Taxation. &c.

LEEsBURG, VA, Sept. 26.-We complain OF
,ur rate of taxation in Virginia, and fy away
o the Northwest or to Texas. 1t may be that |
t were better to bear the ills We have, than fly
o others that We know not of. By way of
ourselves to our fate, | will merely
remark that the appeal for aid by Bishop Vail,
Of Kansas, on account of the grass hopper
plague should remind us that We are not
as they have bean this summer, and
now the same plague is announced for Texas;
they hsviog appeared in Decator county, and
millions have entered the Eastern portion Of
Hill county.
| have bad occasion to use some tax receipts
from Iowa and Ohio, and have the statement
from Texas for this year 10 Grayson county.
Our taxes 10 Leesburg township are for all pur-
poses g. l5 cents per 500. Here is Texas:
State so, couoty proper rs, county debt Is,
Court House, new, IS, pauper 10, road and
bridge S, total $3.50 per 800. and add for
schools 25, makes $l.75 per 500 for this year,
and taking off court house, IS cts, We have the
regular tax 81 40 per 500. As a present total
it is more than double our tax; and in its best
aspect it is Dearly So cents 10 500 more than
ours.
10 Crawford county, Iowa, quarter section,
100 acres valued at $76S, was taxed. State 20,
county 40, school 10, bridge 80, road 50, Incl
dentals 10. teachers fund 80, school house 60,
total 81 so per 500, making $40 20; 10 1871
they were taxed g 20; 10 1869 they were
taxed So 80.
| commend to your delegates the following
from circular of McHenry i Bro, OF
Denison, Iowa:
IN B. Taxes are due November l, delin
quent February l, sale for taxes October |,
following. Penalty for noD-payment after de-
linquent, one per ct. per month for first three
months, two per ct. per mouth for uext three
months, and four per cent per month there
after.
"For twenty-five cents We will send small
County Map, show ing roads, streams, railroad
stations, timber, school houses, mills, sc. y
l like the county map feature. | believe it
would pay here.
The Ohio taxes for 1869, my latest ioforma-
ton, we're 81 r. they are due on December
90, and June 20. bali aud ;.~if If not paid
according to this schedule, rne whole is due at
once, and the treasurer sends out collectors
(deputies) who collect Immediately and add ten
per CT. for their com peusatiou.
Again | say let US Virgiuians be content with
our known evils rather than fly to the utter
most parts of the West to get relief by starving
on what the grass hoppers leave, and perhaps
feel the excitement occasoned by the perfur-
nance of that ceremony called scalplng or more
forcibly ''sculping."
| cannot help saying Virginia is the place for
Virginians and for great many people be-
Sides ALIoUIs.
The MERCHANTS LIcENsE-TAx.- The coun,
sci engaged in the case of the Commonwealth
against Moore & Goodsons have finished their
argument, and submitted the case to Judge
Gnigon upon motion to instruct the jury that
if they believed from the evidence that the de-
PENDANTS were merchants doing a general mer-
cbaudise business, buying and selling merchau-
disc for profit, and having definite capital
employed 10 their business 1.-THE amount OF
which was proved,) they must find for the de-
fendants. In support of this motion counsel
for defence argued as follows:
First That but for the Constitution the Leg
islature would have an unrestralned power OF
a1ation the Constitution in its very nature WAS
for the restraint of Legislative power for the
protection of the citizens, and therefore when
the Constitution is to be construed in reference
to a power claimed for the Legislature, its re-
strlctive character should not be overlooked
and the leaning of the court where ambiguous
language appears should be for the citizen, espe-
cslly when charge was sought to be fastened
upon the citizen by the Legislature under the
pretense of Constitutional warrant
Second That under the Constitution of 1852
and the Alexandris Constitution the Legislature
was expressly restrained from imposing a license
tax upon merchants and at the same time assess
ing their capital that it might resort to either
mode, but not to both that the Convention Of
1853 intended to deprive the Legislature of
this discretion, to take away the power Of levy
ing license taxes upon merchants, and to require
the assessment of their capital and merchandise
in lieu of the license tax. In support OF this
view they relied upon the proceedings OF the
Convention as we'll as upon the language OF the
Constitution itself, consendng that section |, sr
ticle TO- required all taxation to be equal, uni
form, end ad valorem, except in certain except
ed cases, and that the general merchants busl-
ness was not embraced in any Of the exceptions
which were expressly made, aid that so fer from
being included they were excluded by implica-
ton.
The counsel for the Commonwealth, however,
contend thnt no matter what 1es the Intention
of the trainers of the Constitution the effect OF
the constitutional provision is to leave it in the
discretion of the Legislature to impose upon
what business it may please license lax that II
the intention was as is contended BY the defence,
The Convention failed to express thst intention
bv Ant words in the Constitution; that the only
guide to the Legislature to the intention of the
trainers OF the Const luton is the language used
which permits all business to be reached by
license tax which cannot be reached by the I'D
yalorem system and that the Legislature is to
iudpe what business cannot be so reached.
Judge Guignn will decide the case Thursday.
Richmond Dispatch.
THE DANGER OF WET CoAL-People who
prefer wettiug the winter store Of coal to lay
the dust on putting it 10 their cellars, do not
perhaps, gnerally Known that they are laying
up for themselves store of sore-,hroats and
othdr evils consequent upon the practice. Even
the fre-damp which escapes from the coalullnes