Lynchburg Virginian. [volume] (Lynchburg [Va.]) 1829-185?, 1829-10-29

er, goipg to shew that the ratio Oh the tax on
slase, over the tag ON land had been constant.
iy increasing and had very suddenly increased
Immediately after the recent change IN The or
panizaiion of Senate.
Mr.. Johnson opposed the resolution OF Mr.
Cooke as very troublesome, and, indeed.
scarcely, practicable, and as besides. its opera
Ton would be unequal. He thought II better
10 lar the subject itself. than the revenue de-
rived from IL: The number OF slaves could De
ascertaIned-tbe revenue derived from them
never could. NJ. J.. explained the reason oil
the apparent change IN the ratio OF slave lax
and land tax, by the fact that at the time refef-
red TO, the lands OF the State had undergone a
new valuation, and though the rate OF tax mad
been changed, the amount formerly paid was
sull continued.
Mr.. Cookies resolution was then rejected.
The following resolution previously offered
BY Mr. Green was then taken up, viz
ResOtped, That in order TO oppose an effectu-
al barrier against the imposition on slave pro-
perry of an undue proportion of the burthens
of government, il should be provided. that there
shall be a periodical assessment OF the lands
and slaves above Tie age of years, with
in the Commonwealth that no tax shall be i'm
posed on either Of ihose subjects without beng
imposed on both that such tax shall always be
ad palorem, and that the rate per centum of the
tax shall be the same on both.
Mr.. Greea proposed to I'll the blank in the
resolution with the word 4" Twelve so as to ex-
empt from taxation slaves under twelve yesrs
OF age.
Mr.. Doddridge proposed to ell the blank
with Ten.
In reply to a query Of Me. MERGERS,
Mr.. Graen stated, IN 1928, taxes were paid on
24l,OoO slaves, and that probably more than
hall the existing number of slaves in the State
were over u years.
Nh. DoddriJge expressed his desire for the
adoption of tax al udiOrem ON lauds, slaves
and horses, stating briefly the advantages OF
such a plan.
hr. Mercer was opposed 10 the dd ratorem
tax IN any form, bnt ifsuch tax were adopted
he saw no reason why unproducuve sla res shall
be exempted while unprouuctiYe lands were
taxed.
Mr.. Joynes observed in reply to the two
gentlemen who had preceded HIM, that slaves
while under IL years, aud such as were past
labour, were of no value, but oil the contrary
a great expense, 10 SO much, that in some ca
SEES III" cost of maintaining a slave after his
season oil labour was past, was more than equal
TO The profits of his whole life. There was
Sbf"NNt NV haf vi
young slaves aud young horses the expense
ofraising a slave was far greater in propopti u
TO his subsequent value. than that of raising The
horse slaves under IL years had always been
exempt from taxation.
Mr. Mercer explained aud protested against
beng understood as IN favor Of taxing slaves
while they were young. lie was against the
whole al rdlOrem plan.
Mr.. johnson in reply To Mr.. Mercer, said,
that there was a manifest difference in the
considerations which applied to reproductive
slaves, aud unproductive lands. Slaves when
very young. or very old, were reproductive
from The necessity of the case, and not from
any neglect Of the owner but lands might be,
and in general were unproductive, not fine.
cessity, but by the choice, neglect, or misman.
agement OF their owners. IL m ignt be lust
therefore 10 tax the one aud not the other. The
proper rule of axation he held to be the capa
city OF any subject of II TO become valuable.
not its actual productiveness as managed by
the owner though for his part he should b.
very gIAd 10 have just the opposite rule applied
ia his own Case. as he should Then pay no lax
at all.
The question was then taken on filling the
blank w,th" twelve" and carried. AYES Is
The question then recurring on the resc v
lion,
Mr.. johnson opposed il he thought the tax
on slaves ought in reason to be higher than
that on lands, because some land was unpro.
ductive from lis own nature whereas all slaves
of a taxable age, If rightly managed, must be
productive property these two species OF pro
perry had never been taxed alike. Slaves mad
always been taxed the highest.
The question: being taken on the resolution,
II was ~lOst-ayes ,.
MIR. Johnson now offered the two f~ollowing
resolutions I:
ReS0lred, That to cqualize the representation
n census of the population should he taken, a.
prescribed periods, and, at the same time, an
assessment of The taxable land and slaves IN the
Commonwealth, should be made for the purpose
Of eqna'izing the taxes.
ResOtred, That the taxes on land and slaves
should he at UGtorem, and that the tax on
slaves should never exceed tine tax on lands
more than - per cent, and that no tax
ought to be imposed on slaves under IL years
Of age.
were r. jected,-aye5 10.
Mi. Summers declined calling up the reso-
%lutions he had heretofore offered their ,nateri.
nj principles having all been discussed, aud de
c'ded in the disposal Of the resolutions which
had been considered.
Mr.. Mercer now renewed the motion he had
made on a former day. viz that the commit.
tee should report TO the Convention, in part,
submitting to II such POINTS as had been agreed
upon.
The motion was opposed by Messrs. Leigh
OF Chesterfield, Broadnax, Johnson, and Ta2e-
well, aud advocated by the moyer-when the
queslIcn being put, it was n~egtiyed ayes s.
The Committee now proceeded TO consider
The subject OF the Right Of Suffrage, aud took
up me following resolution, offered by Mr..
pooddridge on The 18th instant:
Resotred, That the Right of Suffrage ought
10 be extended, generally, TO all tree white
male citizens, Il years of age and ards
who shall have resided in the County, City
or Borough, where he offers TO vote ',
snail nave been assessed for, and shall have
PAID a land or property tax, and at the time of
Young small be liable to such assessment, and
shaIi neither have been convicted of any crime
punishable by Imprisonment IN the Peuitentia.
~ mouse, or OF any infamous offence, aud shall
no'' al me time OF voting be a pauper. nor an
bHI AA MAN