The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1878-01-22

with regard to repndiasio ne spoke i niost
decidedly and loyalty slitis s:g
!. Repudi ation md any violation o. pnbne
faith Is acrine and repu plleah
cannot survive such dish0nor. Let Nirginla
ANA s even west Virginia look to this snbje
Isand-Tax In England.
we publish the following article for our
friend O., With whom We had o little DIS
pt,te as to whether there was q lana-tax In Y,
England. g But IL IL such @ little one, Us
an; old defence. We never said how much
It was but that there was such ajax. q The
fact that it yields twelve or fourteen millions
of dollars annually lwhen SO much has been
redeemed and when no house renting for
under $500 is taxetl) shows that it is really
a heavy tax. Our readers know that all OF
almost oil English land is farmed out-that
Is, rented by the landlords to farmers. 1t IS
upon these rents that the tax Is paid-'1 tax
substantially the same as our land-tax, and
quite as high, we judge. Land In England
rents mot sells] as high-much OF 1t higher-
than land sells in Virginia. So that in Viz
GINA a farm that would sell for $4,000 is
taxed only fifty dollars by the State, whereas
in England a farm that rents for $4,000 is
taxed Sa,0o0-fiity times as much.
So much on the theory that book pub
lished twenty-five years ago is authority as
TO the present land-tay in England.
It is hardly worth while to say more.
Come, ST. ANDREW, tell us all about it.
Land-Tax In England.
In the Encyclopedias Britannica, eighth
edition, 1853. a book lying undisturbed on
the shelves Of the State Library during
these many years Of the discussion OF taxa
| tion. will be found an article on the subject
OF taxation. 1t is a.. book Of authority and
OF much value, although the leaves OF the
book were found, on reference, to be uncut,
| rs when it came from the printers hands.
| It NAV throw some light on the question
YOU have mooted in regard to the land-taX OF
England.
| al. LAND-TAxEs IN ESGLAND.-Tbe scu-
tases OH knights fees, the assessment OF hy-
drage on othor. lands, and the subsidies
/ cbargeable on the proprietors OF estates, so
often referred to in the history Of England,
were to all intents and purposes and-taXes
| (Blackstene /, p. 3l2). But the existing
| iand.tax has supplanted all those more
ancient assessments. This tax was first I'M
| posed in 1898, a rude valuation OF the lands
| in the kingdom having been made IN the
/ previous. year. Itresulted from it that a
! tax of one shilling on the pound OF
the ascertdined rental afforded an annual
clear revenue Of s500.000. No change has
4 since been made in the valuation OF
/ 1862. The tax which was at first an
annual one, has been as high as four
shillings q pound of the valued rent. In
1898 it was made perpetual at that rate,
| leave being ut. the same time given to the
proprietors to redeem it. The lund-tax was
very unequal at its first imposition for
such proprietors as were friendly to the
revolutionary establishment generally re-
turned their estates at a much higher value
than those attached to the stewards. The
different degrees Of Improvement that mas
1 since taken place in the various districts OF
| the country have, in some instances. tended
/ to correct the inequalities in the original
imposition OF the tax, and in others to in
crease them.
u2. TAxEs on THE RENT OF HOUSES
It is certainly in all respects preferable to
duty on windows, which, however, has
some times been substituted in its stead.
1.-The builders and proprietors OF houses
| subject to the latter endeavor to reduce its
amount by restricting the number OF win
dows. though ina doing SO they seldom fail
| to make the houses gloomy, uncomfortable,
and detrimental to the health Of the occu-
piers. In Great Britain the existing house
tax affects those houses only tnat rent 1of
ego year and upwards. But there Is no
1 good or plausible reason for this restric.
ton. The tax should undoubtedly extend
to all houses; or If any exceptions be made
.ttney should be confined to houses worth un-
der "a or e5 year." volume 81, page 49,
twill thus be seen that the land-taX as ii
exists in this State does not exist in Eng
land. tits n tax onthe rental-the annual
l profits-the annual income OF landed prop
erty. This, too, on a valuation made in
1692-nearlY two centuries back. TWAS an
income-tax in reality; and while the valua-
ton has remained since that time unaltered,
i leave was granted in 1898 to the proprietors
to redeem it on the principle OF capitalizing
the tax Other authorities say that from
| time to time the proprietors have availed
themselves of the leave to redeem 1t, and
| that the taxes on the rent OF houses now
alone remain in England. It will be OBJ
served that the editor classes the first under
the title seLand-Taxes in England 1.-THE
| other under the title "TaXes on the Rent Of
Rouses.' The Dispatch will therefore per-
ceive that. the small amount collected III
| Great Britain as land and houSe-taX can be
readily accounted for by the tax on the rent
Of houses not affecting houses that rent for
less than 5000.
Attention may properly be called to the
leave given to proprietors to redeem the
land-taX, SO called. Mr.. Daniel FL. London,
a successful merchant and writer Of great
ability, and who was untiring in his efforts
to advance the pubic interests OF his native
State, recommended in an article Of great
force and power-the last he wrote for the
press before his death deprived the State Of
the services of most devoted son--that, as
! q solution of our State-debt question, our
| Virginia land-proprietors be allowed to
capitalize their land-taX and redeem their
lands forever from taxation. 1t is again sub
mitted for consideration. .,-s.. ~.
| A DISTINGUISHED VIRGINIAN APPOINTED
CLERK BY SPEAKER RANDALL.-Ne,o York,
January IA Washington special to the
Tribune says: "Speaker Randall has dis
missed bis clerk and appointed in his place
Beverly Tucker, who is Tom Scott's agent
| among the southern congressman, which, it
is said, is his sole recommendation for his
present position"
Upon this the San Diego Union comments