The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-09-05

ported in vessels owned by Virginians ana no
duty at all for imported spirits in vessels built
in virginia-clearly a measure for the encour-
agemnet of shipbuilding in the colony
Taxation of imports extremely haphaxard,
froen fhe modern standpoint at least. A duty
was levied here and there without much IDEA
of system in which one kind OF taxes would
he recognized as bearing a relation to anotner.,
Nowadays we grow excited or cold, as the case
may be- over Schedule X and wax eloquent
over the metal" schedule, but schedules" In
tbe seventeenth century were unheard OF, and
while they existed in fact In the early paTt OF
the eighteenth century, our cavaner Iore1a.ness
in Virginia would have taken any mehtion o.
schedule X in taxation to mean new klno
of disloyalty to the king, unless as II always
hannens the schedule is the family budget
Then in 1875 as we'll in 1913, we were as
Rnt Of the method of classification Of taxes
on imports we shall see something later
Coionia, Taxation--Iv. The First classification
of Import Taxes in the New World.
Ar has been shown before, the acts of the
assembly levying taxes were passed more on .ns
principle OF meeting certain regular OF a, o.
demands upon the treasury than according W
any regular plan which in modern legisiauoh Is
termed schedules. There would be dinerent
act for each levy, and excepting the poi taA
and afterwards export tax tobacco. levies
were made for particular purposes AT lrreeuiaI
times, In other words, taxation, so lar as sae
form of the acts was concerned. was not accord
ing to a very scientific schedule In lbso. now
ever there was passed general tarin ana reVe
nue. act which might be compared with acts OF
congress In form. This was the nrst ttassli, ssh.
cation of import duties ever MADE IN TAX act
in the New World For the purpose OF , maksns
this point clearer these articles are classihed
below according to the duties put upon them,
the rest of the classification being contained IN
he act itself. This act was as follows
Glass A-Rurn brandy, spirits, six pence per
gallon (From the West Indies four pence per
gallon)
Glass B--Wines four pence per gallon
Glass Cider ale penny per gallon
This to continue in force untll i'Vt'
but beer added to class Z In 1883. ana .he
act was renewed in 1905 and amended so that
those Of class "A and were to be taxed three
pence per gallon. and those OF class Z 70 De con
tinued at the same rates, for the aaaltion OF
one penny was to he added for period OF
twenty years for the purpose OF aftording reve
nue. for the College of William ana Mary
In 1745 practically the old rates of 1878 were
restored in order to afford funds for reeuiiding
the capitoI at Williamsburg, which had been
DESTROYED by fire. The total revenue from the
tax liquors during the first half OF the eiEn-
teenth century is variousy estimated from oVo
to / 900 pounds sterling.
In addition to the Indirect taxation already
mentioned, export duties were levied on hides,
wool and iron. and import duties or slaves
Certain dues on ships coming in and going out
Of the regular harbors were charged IN proper
ton to the amount of their tonnage but none
of these last eyies ever amounted to very much
from the standpoint of fiscal importance They
serve TO show the direction in which taxation
took. and unquesti onably gave suggestion as
To the future taxation under the later days of
the colony and the early years of the American
nation
in order that leather could be supplied for home
consumption at reasonable prices In that year
a
per tanned hide. eight pence per buckskln, nve
/ pence per doeskin six pence per pound or wool
and one penny per pound or IRON We're imposed
and continued practically at the same rates dur
/ ing the remainder of the colonial period. occa-
sonal slight advances being made from time to
Itime, The proceeds of these taxes were devoted
exclusively to- the maintenance Of William and
Mary college, and did not enter into the budget
of the colony; the import duty slaves too,
was not imposed until the beginning of the
eighteenth century. II We except the regular inn
migration fees upon all newcomers. A tax OF
gENiJf Yr@ IT
negro imported, which raised in ITO to
/ five pounds sterling upon every negro imported
by water This act expired In 17i9. Efforts
| to renew this form OF tax were unsnccess,ui
antil 1881 when ad valorem duty of five
per cent to be paid by the purchaser was i'm
posed. This raised TO ten per cent in 174o,
/ the revenue from which was 10 be used In aid
/ ing the crown in the war against Spain, but II
was reduced to the old rate few years later
/ Tonnage duties imposed early as
/ 1881, when barrel OF gunpowder and ten iron
| shot were exacted from every vessel coming into
port for each one hundred tons. This
/ changed later to one-fourth of pound OF
/ powder per ton because of the low tonnage OF
I the vessels The purpose of these fort or
castle duties, they were called. was to pro-
4 vide the forts with ammunition, and as the
number of forts increased. the duty was en-
HANGED, but finally were regarded mere fees
| for the governors. Besides the castle duties.
for entry the same for clearing and the same
! for license to trade making total or seven
shilngs sixpence "Cocauet' tcustom house
certlfcate) rates were a half penny per hogs
head for bills of ladng below twenty hogs
heads: If above. twelve pence for each certif-
cate. Evidently these more of the nature
| of fees than of taxes and so far be
known, did not enter into the fiscal management
! of the colony.
| During the French and Indian expendi-
lures were, of course. very heavy. These were
partly met by appropriations from the English
government, and partly by increased taxation.
AS has been before pointed out, the poll tax
was the only form Of taxation In which any
considerable success in collection could be had.
and most OF the increased revenue gained
from this source. But not altogether So The
Virginia assembly experimental In other direc-
tons, and upon the statute books find var-
GUS special taxes such those coaches,
chariots and fees from licensing and In suits
at law. The effect of this war. therefore upon
the tax system in Virginia was to leave 1t
siderably broader in Its scope than 1t be-
fore, result which also mark OF the
revolutionary war. Indirect taxation was OF
course, put at end when the federal const-
t,,ton adopted. and to large extent the
forms of direct taxation which had been en-
ployed during the colonial days OF the State then
formed the basis of her revenue system under
the new regime