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Letter to Editor June 7, 1815

Norfolk Gazette And Publick Ledger

Norfolk, Virginia

What is this article about?

A query in the Publick Ledger questions the constitutionality of the federal tax on household furniture, arguing it violates the uniformity clause due to exemptions in Rhode Island (1798 law) and Massachusetts state laws, potentially making the tax illegal and resistible. Seeks response from lawyers.

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THE PUBLICK LEDGER.

WEDNESDAY EVENING, JUNE 7, 1815

A quere for the consideration of the gentlemen of the Bar. Whereas the 5th section of the first article of the Constitution of the United States declares 'That Congress shall have power to lay and collect taxes, duties, imposts and excises,' &c. 'but all duties, imposts and excises, shall be uniform throughout the United States': and whereas, by a state law of Rhode Island, passed in June, 1798, the inhabitants of that State are exempted from a tax on household furniture; and by a similar state law the inhabitants of Massachusetts are entitled to a similar exemption: And whereas, the act of Congress laying a tax on household furniture, expressly provides 'That the objects taxed by it, which shall be permanently or specially exempted from taxation at the time of passing the same, by the laws of the State or territory, wherein the same may be situated, shall be exempted from the aforesaid enumeration and specification, and from the duties aforesaid,' by which it clearly appears that the inhabitants of both the states of Rhode Island and Massachusetts are not liable to the aforesaid tax upon household furniture: Now then, quere whether the furniture tax, so called, is 'a uniform tax throughout the United States.' and if not, whether, it is not in itself, illegal and void, and may not be utterly disregarded or the collection lawfully resisted? I have endeavored to put the question with plainness and precision; a plain and precise answer will meet with a ready insertion in this paper.—New-York Evening Post.

What sub-type of article is it?

Investigative Persuasive Political

What themes does it cover?

Taxation Constitutional Rights Economic Policy

What keywords are associated?

Furniture Tax Tax Uniformity Constitutional Challenge Rhode Island Exemption Massachusetts Exemption Federal Tax Legality

What entities or persons were involved?

Gentlemen Of The Bar

Letter to Editor Details

Recipient

Gentlemen Of The Bar

Main Argument

the federal tax on household furniture is questioned as non-uniform under the constitution due to state exemptions in rhode island and massachusetts, suggesting it is illegal, void, and its collection may be resisted.

Notable Details

References U.S. Constitution Article I, Section 5 On Tax Uniformity Cites Rhode Island State Law Of June 1798 Exempting Household Furniture Mentions Similar Massachusetts State Law Quotes Federal Act Provision On State Exemptions

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