Constitutional Whig. [volume] (Richmond, Va.) 1824-1832, 1829-11-12

Who would trace to Syria or Spain. the o,.in al
Magma Charta, because the sword blades of the
Sarons, who assembled, NAV have been made NJ
heunimance at Damascus or Toeda
IN attempting to assimilate the present controyer-
81 Tor political power between different parts of tbi.
commonwealth, to that which subssted betw.on
Gigianu and her colonies in the of the reyol,,-
tou, lhe member from Chesterfield relies on a SIM
toseu IN quality IN the distribution of the taxes of
tie commonwealth He would justify the owland
country which II over represented, in naintaiuug a
pontcal power disprcportlonate the numbers of it's
~iute population, on the ground that is at prcsen,
QYertaXed
To sds!uix his position he should show that tho
Pihiic taxes are not fairly propJrtoncd to the ability
OF those by whom they are pail-and could he show
TINS, the responsibility tor such injustice would rest
not with those who claim new npportonment of the
legislative power of the government but with those
Who have SO long ruled the commonwealth
1t ma. not be anlss to examine the facts from
0ntch this supposed inequality of taxation Is detu-
eed It'll this view, beg leave to recall the attep
nnn Of the committee to some of the facts which !
etduccd, Tor another purpose, in an early stnue of
nay argument. The revenue oil this Commonw eath
except the income of the funds fer Internal Improve
nent and Education, was before the last war us il
has been ever since the peace, principally drawn
Srop three sources taxes land slaves and horses
It the actual value Of the anls and lots as essed
fr taxation be now assumed 10 be $50 600 200; of
the slaves, amour ing in number 10 $50 600 70 he
S375O 0eo and f273 oe0 horses at so dollars each
10 be St365O 600; then COMPARISON of the revenue
derived from each of these sources in the last vea1
GILL by no mems prove that the public burthens
are uneiualiy distributed, to the prejudice of the
slave holder
fac revenue charged upon his peculiar capital
viii be found to he less than that CHARGED upon
horses, and still less than that CHARGED upon
lAlrls, estimating each subject OF TAXATION at its
far vaue For evidence of his refer TO table of
tue comparative revenue each of these subiects
since the equazing land tax and Senatorial district
act of 1917, which welt int c,m ete operation in
1890.
gos the first fonr years of the succeeding pero5
n ri of t,a land -
th slave tax $l5 900, and of the horse tax 80 600
dollars.
The revenue from these sources for the current
ye1r in round numbers Is By the table stumbled mo
lIoQoo dollars on lands % 900 slaves and 33 600
on horses.
An pervades all the reasoning of our ativer-
sfres on this subject, in eousierag The slave
tax oil CERTAIN territory rather than prodnc-
tive property, OF The tax which no complaint
would b. made were it dispersed over the surfacc
or the Comm 'nwealth. For it is easy IL COLL
setve an objection to this property
that might be made with equal pr,prie-
sy to any other tax whatever. II is found
ed like every o,her tax, .he ability uf the
proprietor to pay 1t: and that ability is derived
from the productivcncss of his species of stock The
tables of the growth of this specs of population de-
uronstrae when compared with the increase of its
Numbers IN tic Commonwealth for twenty wears past
that an annual revenue of not less than million and
bait of dollars is derived from the expectation of
part or It's annidl increase Wh. the propretors of
the lands Of the Commonwealth cont ibutinu an
value of those lands, have derived correspondent
profit from the gradual augmentation of that value.
The revenue OF eve'y country consists ofthe income
OF Its land, its labcur, and its stock. Taxation can
draV from thai income without oppression only part
of what remains, after sustaining the CAPITAL of every
description which produces it. and labour engaged in
its production. Ii the numbers of the abourers were
an exact measure of this income taxation to be equal
should be proportional to the aggregate number of
all the slaves and free labourers of country since
the surplus which the former able to supply af
ter sustaining themselves, is greater in proportion
as their wants are less costly, and their natural III
crease conspires with the produce of their abour to
swell the income OF the proprietor who is charged
Die with the tax they pay.
But while | do not admit but the contrary
Am prepared to prove that injustice has hitherto
been practiced towards the proprietoFs of this dc
scTiption of property, am not only DESTROYS, but
deem it practicable to afford to them protection
from the oppression which they apprehend.
I am aware, Mr.. Chairman, said Mr., NJ. Of the
extreme sensiblity, with which the members of this
body, who are opposed to the resolution Your ta-
BE, receive every suggestion Of n rea dimes on our
part, to provide by the Constitution itself security
against the danger of unequal taxation. In whatev
ef spirit il may be accepted am prepared to submit
guarantee, which to my poor judgment, will be
bUh just III itself and adequate to Its end. 1t will
consist i'll Constitutional provision that tax on
slaves shall ever be imposed, without general tax
on lands and horses: and that every tax which NAV
Sc levied those subjects, shall be founded on a
fair assessment of their value, and bear that value
an uniform proportion.
Carnpare the security which such provision would
afrd with that supplied by the Constitution of the
United States, to the same property, in acquiring he
apportionment of all direct taxes. and will any ques-
ton be made of the superiority of the latter? How
are direct taxes, which TO be apportioned among
fhe States, according to their rep esenatve repro
sentation, distngHshuble from indirect taxes which
are required to be uniform? In the judgment oil
the Supreme Court, III the of the Unite States
and lIllion The boundaries of these two exercises Of
taxation, designated mainly by reference 30 single
paragraph from the author of tic Wealth of Nations
This the case of the carriage tax. which the
court regarded tax not capital, but expen
6ture or income, which Is commonly its mcasurc.--
Some Of the Judges doubt tbeir ability e.
lay down characteristic distinctions which shall
Invariably serve to distinguish the appropriate
subjects Of these different taxes required by
the Constitution 10 be differently levied. Tht