The times. [volume] (Richmond, Va.) 1890-1903, 1898-02-27
THE TAX ON PURCHASES.
= Merchant Argues That IL is Unjust
and Rctardr Progress.

Fdllpl or INC Ilfnts.
Sir.-Those conversant with history will
doubtless recall that touching and pa
thetic incident and appeal made by the
aucient Britons. when after having been
conquered and deserted ry the Romans.
being invaded and overcome by the ra-
plciOus Scots. despatched lcttor. 'TO
Actius. thrice Consul. The eracves OF the
Irtons" i'm which thCy said. 1.-THE barba-
iians drive us 10 the sea. the sen throws
us back ON tho swords OF the barbarians.
500 We have nothing feis~ 5ut - choice
of being either drowned or butchered."
Well might the business men and capt
tllisis raise "a similar cry and address
the same 90 the Virginia Legislature. The
system of taxation Under which We live
i- the most unjust and burdensome OF
any in existence IN this country. some
wears ago tho Legislature passed a laws
taxing the sales u the merchants. This
tx was justly regarded ass unjust and
unfair This tax was resisted and carried
f1 the Court of Appeals This tribunal
decided the tax uncoust ltution0l. being
Oh tax upon the entrgios ana Individual en-
ferprise OF the citizens of the State and
boz violation of the Bill of Rights and the
Constitution. IN next Legislature pas1-
ed a law imposng "a tax upon the pur-
chHses. after the ropealiu.s the law upon
che sales. This is 10 brief the history Of
fho present unjust law th'it imposes a tax
of 40 cents on tlc slOO W of an purchases
hv merchants, the differ ence between %
iaN upon the sales and purchase is only
ln principle. ore of degree. hcy are prac-
ucauy one mi the same tning the diff
terence being Shout the anne as between
twcedledum and twccictlec. Under this
luw. which tie Court of Appeals decid-
ed Goo Doc ronsututional. after having de-
-iared tine tax upon safes unconstitution-
a. We have since done business. Under
ihis law ST. o merchanv makes purchases
DOB "a year amounting to ono hundred
thousand dollars ne payi The State a tax
OF $1,000 IN addition TO the license tax,
whether he makes OF loses. In other
words n the merchant buys goods I'm
wear 90 the extent mann q above and his
expenses and losses bsOrb his entire
profit he his 20 pay the State $4,000 Even
should no wind up the year with loss
Of S5Oo00e he still has TO pay this $4,000
TO the Commonwealth. can anything
more unjust Doe conceived of? The state
after driving the merchants into this sea
Of troubles, throws taem into the
clutches of the city Which imposes a
tax upcn the capital Ngith which the
state Aas already taxed so that a mor-
chant doing business in this city with a
capital OF 100000. whosc purchases i'm a
year aggregate NOOC00Q pays $40 on
his capital invested IN chls city, making
State tax 500 on. city tax on above cap
ital s2s0.O0-total S5s0.0)a whether he
clears dollar or not
n Il any wonder that + burteenth street
once the mart Of trade. d az three-tourths
Of fts business houses Va gated? is IL any
way remarkable 20 see fiae large number
NJ vacant stores ON Main ana other
sfreeis? is II az an strargc that no new
enterprises are engaged and t1at capital
docs not come here!
In order to show tho gr3ss injustice OF
tho tax upon our mercha nts permit me
ATr. Editor 90 institute 80 me comparisons
With our neighboring cities with whom
We have not only TO compete in same
geographical territory tlit even for the
trade % our own city, fOi' these cities arc
N twelve hours journey OF us with low
rites ~ freight and pay not one dollar
fef doing business in our city. and have
,slesmon on our streets every day solic-
Yiug trade from our retail stores that
,hould 20 60 our iobbers. I'm The city Of
New York there g. no DC cusc tax. either
state or city. on any bus mess enterprise.
EXCEPT for The sale Of liqi Ior. there SIS no
tax upon any capital Invested. except
which bears equally upon any and all
cher personal property. whether invest
ed IN business or not there is no tax
either upon merchants purchases or
sale- A merchan, doing tHsiness IN New
Work with capital OF gO.0ooo0 whose
purchases in q year are ix50O 5000. pays
81: per cent. on his cap ftal. or about
1900 and no more.
4 merchant doing busiress I'm Philadel-
mia OF SEQ 10000. capitil S2lO0OO0. pays
20 the State and city ,ohly $3.50 there
Dolns no tax imposed on merchants ex-
eeot a graded license tax. A merchant
doing business I'm this cr't OF Brotherly
Love OF $500 10000 i've million
dollars n year with = capital
Of 100000 would only h ave 10 pay the