The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-09-06
Taxation in Virginia
Colonial Taxation--v Some Conclusions That
Apply to Present Conditions.
ny EDGAR syDENsTRICKER

Apply to Present Conditions.
Since have studied the musty records of
the old Virginia colony primarily for the pur
pose of finding the real beginnings OF the tax
system which now exists IN this State It may
be well to state some conclusions that appear
undoubtedly manifest.
To the reader of the bare facts CLEANED from
the record this thought must come with n
mstakable force:
That the general tax system have
its method possibly its absence Of
methods in principle patterned the
rudmentary tax system which existed over
two hundred years ago.
The tax system of the Virginia colony
perhaps the best suited system to an infant
government. At any rate. 1t the only sys-
tenn which possible under the circumstances.
There small need for revenue in compari-
son with the elaborate governmental functions
/ of the Virginia of today. Taxes were levied
for the most part for some particular and known
purpose. and were obtained from the most avail
able sources without thought of scientific prin-
cpes of practice. Today Commonwealth with
population of over 100000 people; with
an elaborate school system, administration
widely projecting and regulating activities n
thought of two centuries ago; under modern
industrial and commercial conditions-stil ad
heres to a method of sustenance which barely
/ sufficed for its needs when 1t was in its swad-
ding clothes. Taxation has greatly been ex
tended, It is true but the principle of
imposing a new tax changing the rate of
old tax to meet the exigencies OF the occasion
/ without regard to Incidence economic results
| is followed with glorious disregard OF what
the study of centuries of taxation has evolved
The Fundamental Lesson.
/ This Is the fundamental lesson that may
/ learn from the study OF the beginnings or taxa
! ton in Virginia so far as it is applicable to
present conditions. AS matter of historical
interest. there some other conclusions which
may he summarized follows. They have
probably already suggested themselves to the
reader:
First that there was present---in a rudimen-
tary form, perhaps-the principles Of oppor-
tunism in taxation The purpose of taxation.
from strictly modern and scientific point of
view Is to provide revenue. we Americans nave
INHERITED It, not from Alexander Hamilton, who
in this country, but from our Virginia ancestors,
and they in turn applied principle with which
they had been familiar for long time. Eng
land had long been ruled by statesmen who be
lieved IN what was known as mercantilism--
| a system by which home industries reg
ulated as to cause as large a quantity of money
| to be retained in the home country as possible.
This of the causes Of colonization itself
and the fact that 1t had been bred in all Eng
lishmen afterwards caused them both sides
of the Atlantic to come to blows. Thus 1t Is
not surprising thing when hnd we
have seen already that our Virginia ancestors
passed tariff acts for the protection of ship
building the control of the price of leather.
/ 1t was perfectly natural, and the continuance
Of that policy by the federal government In
protectionism up to recent times to a point
far beyond its usefulness may be said to have
here a precedent at least, If It's actual ORR
gin.
In Early Evidence.
Second that the principle of self-taxation
was very early made evident, Taxation without
representation not thing when Pat
, rick Henry proclaimed against it in fervd tones
or when the Boston tea party took place. 1t.
too, violation of a right which had long
been inEraned in the stubborn English blood
and II 10 the surface here in America
nearly two centuries before the solemn gentle
men in Independence hall came to a conclu-
sion about declaration of these old and oft
tested rights,
Lastly, that even In the very beginning OF
fiscal government In America there were traces
of what is acknowledged to be a crying
evil in methods of taxat!on-the lack OF
equality in adjusting the burden of revenue to
the payers of the taxes. Localities interests
and individuals favored or opposed the land tax
and on, II pleased their own affairs Just
as the fight for advantage a privilege
has gone since.
In several succeeding articles the history OF
the license tax will he briefly reviewed and prop
| erty taxation well a other forms of taxes will
be similarly treated in attempt to picture
the development of colonial taxation during the
antebellum period into system of State taxa
ton.