Direct Taxes 1798, 1813, and 1815 [pp. 653-658]

DIRECT TAXES 1798, 1813, AND 1815.
653
From the work of Adam Seybert we compile a table of
much interest, showing the apportionment of Direct Taxes;
the valuations made for purposes of taxation of lands, lots,
dwelling-houses, and slaves, and the actual amount assessed and
paid upon them in the several States in 1798, 1813, and 1815:
STATES. Quota,
1798.
New Hampshire.. $77,705
Massachusetts.... 260,4-5
Rhode Island..... 37,502
Connecticut...... 129,767
Vermont........ 46,864
New York....... 181,680
New Jersey...... 98,387
Pennsvlvania..... 237,177
Delaware....... 80,430
Maryland........ 152,599
Virginia.......... 845.485
Kentucky........ 37,643
North Carolina... 193,697
Tennessee........ 18,806
South Carolina... 112,997
Georgia.......... 88,814
Ohio.................
Louisiana............
Quota,
1815.
$193,586
632,541
69,404
236,335
196,687
860,283
217,743
780,958
64,092
303,247
78,036
337,857
440,467
220,173
803,810
189,872
208,300
56,590
Ass'd & paid
Valuation Lands, Houses, and Slaves. on each $100
1798.* 1818. 1815. 1798 1813 1815
$28,175,046 $36,957,825 $88,745,974 84 26 49
83,992,469 149,258,514 143,765,560 81 21 44
11,066,358 24,567,020 20,907,766 88 14 33
48,313,484 86,550,033 88,534,971 26 13 26
16,723,873 82,747,290 32,461,120 28 80 60
100,3S80,707 266,067,145 278,120,900 18 16 32
86,437,890 t 98,612,088 27 t 21
102,145,900 t 846,683,889 23 t 21
6.234,414 14,861,469 14,493,620 48 22 44
82,372,291 129,016,483 122,577,572 47 12 24
71,225,127 t.... 48 t
21,408,090 t 87,018,887 17 t 89
80,842,872 92,197,497 98,728,081 62 28 46
6,134,108 88,411,911.... 80 28 57
17,465,013 t.... 64 t
12,061,188 t 57,792,158 82 t 84
t... 61,347,215.. t 3388
.... t4,597,550..... ~..
* The returns for this year do not include the value of Slaves.
t The tax was assumed by the State; no valuation was returned.
: This amount was returned for one district only. ~ Returns were deficient.
It will be seen that the majority of the Southern States assumed the tax.
The cost of collecting the direct tax in 1815 was stated by
the Treasury to be 6- per cent.; in 181(6 5T per cent.
In 1808 10,495 persons were employed in Great Britain to
collect a revenue of ~53,916,000; but the customns, which
only produces one-sixth of the amount, employed nearly half
of the persons. In 1797 the expense of collecting the British
revenue was on the hundred pounds:
~ s.d.
Customs.......................... 6 2 6
Stamps............................ 4 17 7
Excise............................ 4 12 1
Taxes............................. 3 12 5
On the authority of Seybert, we learn that the expenses of
collecting the revenue from the customs of the United States
on the average of ten years, from 1791 to 1800, amounted
to 3.7 9 per cent. per annum. On the average, from 1801
to 1810, to 4.19 per cent. Between 1790 and 1810, 4.04 per
cent.
In 1855-'56 the American revenue from customs was
$64,022,836.
The duty collected upon the eight articles of woolens, cottons, hemp goods, iron and manufactures of, sugar, unmanufactured hemp, salt, and coal, on an import of $100,745,110,
reached $27,829,952. (See table, May number.)