The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1879-01-09
Total rebates.

| p :
we have the following as the result = 37s,s57 OF
old law. u ''s
1t is proper to remark that the rebates upor
the registers can never occur again. except in the
case 81 beginners, and respectfully suggest thai
inns Ieatnie OF the law be repealed as useless
II served ATS purpose in measure when the sys-
tenn was inaugerated. but it is now OF no yaIne
and always to cucumber the books OF hoth the
commissioners OF the revenue and treasurers
VI, NTH unnecessary writing the instruments are
BY the registered sales, with all the difaculties
and ADVERTISEMENTS that inevitably. attach to
the workings Of q new and untried law, must be
gratif yng to the frienda OF the measure this re-
suit showing that from these sales alone an excess
OF revenue has been realized over the entire as
have stated above. 80
The inquiry has frequently been made at this
in the limits OF the State in regard to The eeien.
cy OF the Modett law as an agency for the col
lection OF revenue. From the beginning have
results partial though they be. OF the working Of
the experiment have strongly confirmed me in my
FIR st Impressions. The law, however. needs radi.
cal changes. which will venture to suggest. Be.
lore = proceed to this, however. beg to say one
word in respect to the instrument itself. Many
registers. new and improved. have been present
ed to me 10 be substituted for the one now in use
To such propositions have but one reply:
in me. o' -e''
II. That if it did could not consent to in.
VolSS the oshto IL any addltlonnl expense in the
purchase Of the substituted instrument since
the "Mofett and Dean" invention, when well
made. answers az the purposes OF secure and ac-
curate registration. beg now to make the fol
lowing recommendations touching the matter Of
lst. Require that the specific license IL be paid
II. full at the time the license issues. The pres
ent law requires the payment of one half at that
time and postpones the payment Of the residue
greatly detrimental to the interests OF the State
dealers may move away or fail in business.
second instalment matter Of doubt. perhaps in
volying the Commonwealth in interminable It'll
cation, which should be avoided. The payment
to the prosecution OF business would secure the
tax to the State and avoid all such litigation
Should tho license issue at any period within the
TO be pro rated according to the length of time
the license has to run.
Sd. Itioao no rebate Of any Kind.
III. recommend that but one kind Of regis
ter be used by the dealer. andthat the distraction
abolished. The reason for this change is obvious
Where Two registers are used. one OF each class
and alcoholic drinks are sold. the temptation to
dealer disposed TO do 2orong to turn the crank of
the malt-liquor register is a strong one. And
this could very frequently be done Without de-
therefore. repeat thar but one kind Of register
should be used in the sale of liquors, whether al
coholic or malt.
". would suggest the two following plans of
assessment:
1st; would apply q uniform tag upon each
III,
What the rate should be can best be determined
by the General Assembly; Two and one half
certainly be too heavy q tar on malt Iionors.
while half cent would be too small tax upon
alcoholic drinks; Some just medium, however.
could be arrived at which would be oppressive
to no one. would make no distinction between
the different kinds Of drinks The measure pro-
posed is one for revenue and no outside question
should be allowed to embarrass it. Or
"a. would impose an ad yalorems tax upon each
drink, whether 1t be alcoholic or malt, making
IT ha nr hoaio Of
ton. Thus: Upon all drinks from value Of i've
cents each up to ten cents, tax OF half q cent
upon ten.cent drink, one cent; upon all drinks
cent and a half, &C.. Thus much, BY way OF il.
lustration the proper details Of the scheme would
OF course be arranged in the bill.
v. II legislation can accomplish it, I would re-
quire the. tax collected under the register to be
paid Ia money: It is true. the dealer may not be
" nat is technically termed collector Of taxes,
tn kind yet practically. he does collect tag Tor
the State. in money. which should be paid BY him
vi. And. finally. think the specific license tax
upon tho dealer who sells by Wholesale. or by
wholesale and RETAIL should be increased to $3.50
The old law imposed tax OF $3.50, specific in such
cases, and also tax upon sales. The present tax
reduces this specific tax to $50 and abo fishes the
only to the former tax w saes %on a9p mes
tax. as 1t might seriously affect the trade OF the
state and divert it to other points. In regard to
ment OF the tax under the Moffett law, it is i'm
possible to ascertain with accuracy the propor-
best estimate, however. that can make. aionIS |
that at least three fourths of the entire tax
paid in coupons.
IN TWO resolutions OF inquiry addressed to me-
the one from the Senate and the other from the |
House OF Delegates trust it may be received as
response to both. 1t will be found to contain |
luli replies to those inquiries. as well as other !
matters growing out Of and intimately connected !
With the subject.