Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1882-10-18

| ing to Rule 9, both are subject to the same
tax. Such Il mode of taxation is not in ac-
| cordauce with the Constitution. even assum.
ing that the power oftaxation existed in the
Commissioner, which, of course, is not con-
coded. But, apart, from any constitutional
provision, the Judge thinks such rule is
unequal in its operation. Suppose two fer
tilizels TO be of equal value, and one is con-
tanned packages of 20Opounds and the other
is contained, either from necessity or con-
venencc, i'll packages Of 125 pounds, the
former would pay 80 cents ton and the
other 81 cents ton, and the inequality
would be increased if the packages contain
ing l25 pounds are of less value than those
containing 200 pounds. The rule provides
that if the packages contain more than
200 pounds q special tag will be prepared,
and charged for in proportion to the excess
over 200 pounds. Why not make the same
provision as to packages containing less
than 200? lie thinks these Determinations
are unequal and work great injustice to all
persons against whom they operate. AS to
the charge that the rule requiring manuiac-
turers and dealers in fertilizers to pay 5
cents for each tag is oppressive, the court
said it is in evidence in this cause that from
$4,000 to 10000 tons offertilzers are annual.
| ly sold in this State Take the lowest esti-
mate, and fix ten packages to the ton, and
| the annual revenue derived from tags will
be S25 900. This annual revenue will be
increased if more than 10000 tons are sold.
and increased still more if there shall be 4
number who may put their fertilizers upon
the market i'll more than ten packages to
the ton. 1t is sufficient at present to take
the lowest estimate, which, it has been seen
will produce to the Department of Agricu-
| turc an annual revenue of $25 200, in aldi-
ton to the appropriation Of 1000 Il wear it
draws from the treasury of the State. This
one traffic i'll fertilizers is subjected to a
yearly charge of at least $4,000 TO ena-
BILE the Department of Agriculture to per-
form duties for the benefit of other inter
csts with which manufacturers and deal
ers Ill fertilizers are in no way concerned
The Judge held that the imposition of such
charge was an unfair discrimination
against the business, and subjected it to an
unreasonable and oppressive burden The
court held, further, that the duty of the
Commissioner was to have charge of the
analysis of fertilizers, the object being to
keep out worthless stuff, and that he had
no authority for the bold assumption OF
power he had taken in making such arbi-
trary rules and imposing this tax, us the
Bill of Rights of this State declares that
men shall not be taxed without their own
consent or that OF their representatives, and
no such consent existed here. In conchl-
sion Of his opinion, the Judge said the claim
OF the Commissioner is wholly unwarranted
| BY law, the charge Of cents for each tag is
unequal and oppressive and illegal, and
therefore that the injunction heretofore
granted restraining the Commissioner must
be perpctuated
The Richmond State says: "a false i'm
prSslon concerning the merits of this uues-
ton has been made upon the minds of many.
who have been led to believe that the Com
missioner of Agriculture has been acting in
the noble capacity ofthe farmers champion.
1t must be seen, however, that should the
taS-taN be levied not even competition
among the dealers in fertilizers would pre-
vent the burden from falling on the farmers,
ana they would be made to pay this tax
which the Legislature has not authorized,
and for the disposition of which it has never
made provision. The position of the Com
missioner rs the head of the Grange in
| Virginia lends his action the appearance of
| interest in the welfare Of the farmers but
| Wearc sure that farmers, whethermcmbers of
the Grange or not can no longer be deceived
but that they must heartily condemn the
attempt Of the Commissioner TO collect reye.
nue. which it is estimated would be from
900 to $4,000 per annum, and which
would be left wholly in his hands without
any direction save his own as to how it
should be expended The plausible pretext
OF improving the Department of Agriculture
has been easily retuted The people will
not soon forget the Commissioners attempt
ed usurpation Of authority in his efforts to
levy tax on their land and labor. The
farmers are not prepared to pay Mahone's
campaign expenses.