The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-09-04

As these statistics show, the poll tax g.
c1,nea ~ innortance toward the middle ef the
eighteenth century although the EXPENSES Va
government necessarily increased.
The causes of this decline were two-an eco.
monte and a political. The first lay in a chahGe
in the ownership OF land, the small proprietor
Sims tnaugurated under the metnods OF tue
London company having given way to large
plantations owned by a few proprletoIs- -
change had also occurred in the character Oh
The labor employed. from the shiftiess, lndea-
tured whites TO negro slaves, who, on account
Of their adaptability to the climatic and labor
conditions, were by far the more suitable Ih.s
resulted in a population upon each paan,a' .hs
personal property OF the plantation~oWheF' anu
whose poll tax was a considerable Item o. sN-
rense. Since this landed class constituted Ior
the most part the membership OF the mouse OF
burgesses. we find many statutes ana resolutions
condemning this form of taxation ana seeking a
remedy in indirect taxes, such as an tNpoft taA
on tobacco. The tenants and small farmers
also favored some other form of taxation OPP
posing the poll tax on the ground or inequailty
from the point of ability to pay.
on the other hand the Political motive Tor
discouraging the poll tax was characs4 -istic OF
/ The governor and his council, who hopeo ~ IN
stitute property qualifications for suffrage ana
thus deprive the class of society most DANGER
Gus to royal interests, the small farmers, ,ehah.s
and mechanics. of political powerIa MOVE
which cannot but suggest one reason Tor inc
present poll tax requirements in Virginia. SUI
the very fact that conflicting interests at tnas
time seemed to be unanimous against this form
OF taxation, and the difficulty of coming TO any
conclusion as to any other form of taxation,
as we'll as the inadequacy of other forms 10
provide all Of the necessary revenue, served TO
continue its existence. 80
A land and property tax was imposed in leae
as a result Of widespread opposition among the
poorer classes to the poll tax, which had been
u particularly heavy burden upon them during
an Indian outbreak. This act provided Tor a
levy of four-tenths of a pound Of tobacco Tor
every hundred acres of land. and sundry other
taxes upon cattle and sheep. but II was merely
supplementary to an undiminished poll tax and
was repealed in 164S. its object being merely
to appease the popular demand, as II failed 10
gain any considerable amount of revenue. A
later proposal for a land tax was made in 1858
by the governor and his council, but In vain
and the excessive poll tax In 1870 and the years
that followed, as well as the northumberland
Of propertyless persons, led to a popular support
of Bacon in his rebellion in 1876, which at least
served to show the drift of public opinion.
Some special taxes were levied from time to
time, such as sixpence a poll in 1905 upon all
passengers in merchants until l77b, and in
1899, twenty shillings upon every new white
servant that came into Virginia; but these pro-
duced too little revenue to be worthy of par
ticular notice. So that, while diminished in
extent, the poll tax continued to he the chief
direct tax in Virginia prior to the outbreak OF
the French and Indian wars. 1t vas without
doubt the most elastic form of taxation for so
young a government, in that 1t could be ad-
iusted the more easily, and 1t yielded the most
revenue in the shortest time, while its collection
was the least expensive and difficult.