North America - Volume 2 By Anthony Trollope 




















































































































































 -  Ad valorem.  But with
reference to every article, there will be the necessity of
collecting this 3 per cent.  As - Page 402
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Ad Valorem.

But with reference to every article, there will be the necessity of collecting this 3 per cent.

As regards each article that is manufactured, some government official must interfere to appraise its value and to levy the tax. Who shall declare the value of a barrel of wooden nutmegs; or how shall the excise officer get his tax from every cobbler's stall in the country? And then tradesmen are to pay licenses for their trades - a confectioner 2l., a tallow- chandler 2l., a horse dealer 2l. Every man whose business it is to sell horses shall be a horse dealer. True. But who shall say whether or no it be a man's business to sell horses? An apothecary 2l., a photographer 2l., a peddler 4l., 3l., 2l., or 1l., according to his mode of traveling. But if the gross receipts of any of the confectioners, tallow-chandlers, horse dealers, apothecaries, photographers, peddlers, or the like do not exceed 200l. a year, then such tradesmen shall not be required to pay for any license at all. Surely such a proviso can only have been inserted with the express view of creating fraud and ill blood! But the greatest audacity has, I think, been shown in the levying of personal taxes, - such taxes as have been held to be peculiarly disagreeable among us, and have specially brought down upon us the contempt of lightly- taxed people, who, like the Americans, have known nothing of domestic interference. Carriages are to be taxed, as they are with us.

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