FOR TIE RsoUTRtR. ASSESSME ENTS-NO. 8.
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1esoAhSyes 1sCa@aA1p ouA6OSA~s all kinds. mechanics taverners, brokers, and distil eFs shall be assessed and set in the list of the towns where they reside, the discretion of the assessO according to the value and income of their business occupation, or profession; and the principles and rules prescribed in this act" This. it appears to me, IS another unjust and unwise provision. What is that is here made the subject of taxation7 Is it property or is it professional sk is it the general ability to acquire propery2 It is said, the obects to bring n- to the list property which cannot readily be brought in in any other form. To this have two objections urge The one is, that is begging the question, or taking for granted that which yet remains to be pro- we'd. The other is; that though this may be the ob- ect in some of the instances or in relation to some of the occupations specified yet in regard to other occu pauons specified this cannot be the object, or at lcas if is its ohect has never been, and never will be accomplished. So far capital is employed by those engaged in the specified professions and occupations that certainly should be subject to taxation; and am inclined to believe that nothing else but capital or tangible property should be. Hhowever we over- step these bounds and include poll tax, that is sure ly the utmost limit of justice or sound policy:

 The assessment of attorneys, physicians surgeons. mechanics, &c. to be predcated on the suppo-

 

 ductve of wealth han other occupations or that those engaged in these departments have, by their industry and application acquired power skill for the ex- ercse of which they should be made to pay tribute.- But is the power get wealth proper subject of tax alton? Then why not extend the discretionary pow- er vested in the assessor, that he may go quite through the community, and fix upon this ability wherever he can ndit, without regard occupation? for who supposed that the ability to acquire pro- perty to be determined by the kind o business in which man happened to be engaged? Oris skill in the useful arts and sciences proper subject of taxa tion? Do not the community, as such, derive suffi- cient benefit from the exercise of that sk to allow

 its possessors to enjoy equal privileges with their fel- low citizens, and be chargeable with public burdens farther than they make the prosecution of their bu. sness result in the acquisition of tangible property r. But may be said that this is what is aimed at in the provision under consideration, viz to reach the avais of this business If this is the oh;c::, wir7 not wait till the res"'. $ made knor6? and not tax one man Ter property in anticipation, while another pays only for what IS really in possession.

 But, again, it may be said, that the section of the law under consideration is right and proper so far as 1t relates to those who employ capital in the prosecu- ton of their business Here also answer no. If the object is to tax capital why not do it drectly-make your assessment according to the amount of capital employed us in those other departments of business not specified in the section? It i; doubtless as just and proper that the merchant the broker and the dis ter, should be taxable for the capital which they em. poy in their business it is that the farmer should be, for that which he employs; and see no reason why they should be taxed at the same rate, or in ! the What ho why one class of men in community should be subjec- ted to rigid scrutiny that every particle of their pro- pery shall be valued and set in the list while another class is subjected only to discretionary hap-hazard sessment? Perhaps it will be replied, "no matter what are the mems employed so long arrive at proper resuh-the equal distribution of public bur- dens'' am not prepared to admit this position; but if the result obtained there might be less cause of complaint. But the fact is, that this principle is far from operating equally those subjected to this spe cies of assessment. Two merchants may be doing nearly equal amount of business and therefore be assessed the amount, while the capital he employs, and realizes thousand dollars profit per annum, the other hires his capital manages less skill l fully, and lays by but two hundred. This is certainly very unequal But the inequality between this class ad those whose property is taxed directly is still more apparent. Supposing two men having 5000 dollars eaei-tnne one engages in farming the other in merchandise. The farmer invests $26O0 in real estate and the balance in stock Allowing de- duction of 50 per cent for the assessed valuation, and his list is about 6s dollars. The merchant invests his $3OOO in dry goods and groceries, and is assessed from S2O to 3O as the case may be. have here given the extent of assessments so far as I am acquainted, where that amount of capitais employed in country store. Now where, ask, is the proprety justice of this? Will it be said that this though an evil, is necessary one-that is difficult to ascertain the mount of capital merchants, brokers; &c. employ? difficulty in requiring the merchant to list the amount of capital Ee employs than there is in quiring the farmer to list his farm and stock 'Tis true, he is honest he is not 50 easly detected but give your assessors powerf need be-tO put him upon his oath testify in the matter and think we shall arrive much nearer to justice than at present.

 Perhaps careful attention to this subject on the part of our legislators would result in an amendment, more in accordance with just and wise principles, as | NETWORK CATTLE MARKET.

 Monday, Feb. 6.-At Market 300 head of Beef Cat tie; l2O0 Sheep; and 90 Cows and Calves.

 oay ssrs es Ssa of s e s were made at advanced prices Fully 700 head were disposed of at prices ranging from % for ordinary to SIP for prime quality-averaging @ 25 per cwt.

 weeks prices were barely sustained. About 400 were left unsold; the balance taken at Q 25 to s 50, including some extra prime at e7 each.

 Cors and CalUes-The demand continues quite :.::.- ;mated, and former prices well mantained-with the exception Of the entire stock were taken at S25 a e45, inclusive e a few very prime at $50.