Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1829-11-14

me funds Tor Internal Improve aud Education was
before the last war; II has been ever since the
principally drawn from three sources taxes ON land
slaves and horses
the actual the lands and lots assessed for tax
alton. be now assumed To lie $50 900 00O Of the slaves
amounting in number $50 900 TO be S61 500 OoO and
OF 273000 horses, at so dollars each to be I3 900;
then comparison OF the revenue derived FROM each OF
these sources in the last year. will by no means prove
that the public burtheRs uneaually distributed 10
the rejn,,ice of the slave holder.
The revenue charged upon this peculiar capital will
be found TO be less than that charged upon horses and
still less than tina, charged upon lands. estimating each
subject Of taxation at its ar value For evidence OF this.
refer TO table OF the comparative revenue each OF
these subjects since the cquazinv land tax AMI Senate
rial district act Of 1917, which went into complete opera
ton ia 1920.
For the irst four years Of the succeeding period the
average product OF the land tax was SISl OO0 of the
slave tax 1882 600, and of the horse tax S3S OOO
The revenue from these sources, for the current
year, in round numbers Is, by the table supplied me
900 dollars lands 81 900 on save. and SO 900 ON
horses Notwithstanding all that ha. been saii in the
debate, these facts bear in the position that in
the current year the capital in slaves is taxed less than
| that in land.
An psrvades all the reasoning of our adver.,
ries on this subject in considering the slave tax a,
tax on certain territory rather than productive
property; OF the tax which no complant would he
made were it dispersed over the surface of the Com
monwealth. For it is not easy conceive an objection
to tax on this property that might be made with
ed like every other tax. the ability Of the proprietor
to pay it, and that ability lie derived from the prodc tive
OF this species OF stock The tables of Tho natural
growth OF this species of population demonstrates when
compared with the increase of its numbers in the Com
monweal,h for twenty years past that an annual re-
venue Of not less than million and half Of dollars is
derived from the expectation Of part OF that in
crease: While the propetors Of the lands Of the Com
monwealth contributing a greater tax in proportion
to the actual value Of those lands, have derived
no Proht from the gradual augmentation
oil that value. The revenue Of every country consist,
OF the income OF its land, its abour and ito stock
Taxation can draw from that income without Cd.
preston only part OF what remains, after sustauit
the capital OF every description which produces IT, and
the iabonr engaged in its production 1.-THE numbers of
the iabourers were an exact of this income
taxation to be equal should he proportional to the ag-
gregate number of all the slaves free labourers
country; since the surplus which The former are able
TO supply alter sustaining themselves greater in pro-
portion as their wants are less costly, and their
turaI increase conspires with the produce of their la
pour 10 swell the income Of the proprietor who il char
geabie with the tax they pay.
But while do not admit but on the contrary am pro-
pared TO prove that injustice has hitherto been
uced towards the proprieors Of this description Of
pery am not only DESTROYS, but deem il practicable
70 AFFORD to them protection from the oppression hch
| they apprehend.
am aware, Mr.. Chairman, said Mr. NJ. of the ex.
treme sensibity, with which the me mbers of this no.
VINO are opposed to the resolution your table,
ceNe every suggestion OF a readiness our part TO
provide by the Constitution itsea security against the
danger oil unequal taxation. In whatever spirit IL NAV
De accepted, am prepared 10 submit guarantee,
which, TO my poor judgment, will he both Just in itse
| anu adequate TO its end. liz will consist in a Constu-
tonal provision, that tax slaves shall ever be i'm
posed, without general tax on lands and horses. and
mar every tax which may be levied those subjects
shaii be founded on fair assessment Of their value
anu bear TO that value an uniform proportion
Compare the security which such provision would
an rd with that supplied by the Constitution of the u
STATES 10 the same property, in the apportion-
meh' OF all direct taxes; and will any question be
MADE oil ths superiority of the former. How are
taxes which 10 be apportioned among the States
according TO their representative representation distin
guishabe from indirect taxes, which are required 10 be
| rIn1 I'm Ihaf nHasn 6 al. O.. -,
case oil the United States and Hilton the boundaries of
hese two exercises Of taxation, designated mainly
ny reference to single paragraph from The author Of
| the Wealth of Nations. This was the case of IN,
carriage tax, which the court regarded as tax not ON
capital but expenditure income, which is commonly
| us measure. Some OF the Judges doubt their own
ability to lay down characteristic distinctions which
ha invariably serve TO distinguish the appropriate sub
ects OF these different required by the Con>ttu
non 70 he differently levied The clause the other
hand which propose as security to the proprietor of
siaVes against unequal taxation, If admitted into the
Constitution, could receive but one construction which
mere rs not magistrate in Virginia would hesitate to
pronounce and by which, any law passed. in violation
oil w. would be promptly arrested. similar security
would leave II TO those who may deem il essential TO
a,s,e Tor the protection OF the tenure ofhs property
VIII oe repeated that these but paper
mere parchment And what else have we for our lives
and our liberty! The trial by jury, the writ of habeas
corpus, the freedom of Speech the liberty Of the
rights oil conscience do they not all for safety
on The solemn compact OF the people with each oher
contained in the Constitution OF the State, and of the
When corruption and Iicenlousne.s shall have de-
suoyed all The security which derive from the consti
tn'ion, there will remain nothing else 10 preserve or
worthy OF preservation
uenilemen imagine that Just and equal distribution
OF political power will expose all property distractions
lhey have drawn lines across the Commonwealth, and
exclaIm there, all in daDger here as security as il
they apprehende from the West an ruptjon of barba
rams as soon as new basis OF political power may be
| established.
Sir, no basis Of representation can be formed which
VIII transfer the power of this government from the
hands OF the slave holding population in less than
twenty years from the first census which NAV be TAX
under a Constitution.
have pointed out some striking edefects in the IA
Ole returned, upon conjecture, OF the present white
reputation oil the various counties and corporations
the Commonwealth. IL is safe reason from our pa.
to our future growth. After adopting course sane.
actual enumeraons OF the population of the Common.
wealth. have arrived at this result; and appeal 10
the gentlemen who have expressed so much alarm TO
disprove IL il they can.
They conurc up imaginary dangers and reason from
them, as IT, instead of being The creatures of their own
fancy, they were solemn realities.
All the foundations Of property 10 be uprooted-
ny whom! by men OF frugal habits; who are laboring
necessarily for s acquisitions who hope 10 ACQUIRE
it, only, by the exertions Of hardy industry from
stubborn soil, upon an uneven country and who can
hold and enjoy IT, whom acquired, but under the same
protecting power OF the lsws?-The tables have al
ready quoted show, that property is dised a. widely
TO the west as 10 the east and, consequently the inter.
est which guards its existence.
DO not our opponents perceive that the argument
which they deduce against the augmentation Of lbe
power of the west that il will be exerted to the prei
dice Of the east may be retorted upon them and win
the greater force: since thew desire IN Les, H.,