Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1841-02-11
(From our Richmond Correspondent)
RrcHmosp, Fe5. 6, 1871.

| ;n,era.,i,z amongst those amendments 10 me, is
ors 70 extend to the State at large, the benefit to
some extent Of that system Of county assessment
which had its origin ir, and is nov peculiar TO-
&" Old Berkeley" The revenue payable into The
Treasury Of the Commonwealth, as you are aware,
is derived, with The exception Of few items. from
an ad vaiorem tax upon real aud personal proper
~. The county expenditures, from time immemo-
rial have been betrayed BY caritaiion or poll tax
levied upon each theable. without reference TO the
amount of his property, to his interest IN the OBJ
jects and purposes of thai expenditure. That this
system of county taxation, should have prevailed SO
long in Virginia, and especially in the Valley and
Western Virgins Is one Of the striking evidences
Of the settled modes Of thinking of our population
and OF their aversion change or innovation OF any
kind, even il hereby they should be beuered IL
their condition. The copitatton tao, which we first
read Of amongs, the Jews and Romans. and which
was i'm posed with such tyrannical injustice during
the worst periods of English and French history,
has now become almost universally exploded since
government has attained the dignity of a science,
and more perfect system Of political economy has
arisen. The inequslity Of their operation Ia pa
ble and far they levied the poorer class
es ofttheables, they direct tax upon the wages
of labor. and arc attended with all the inconve-
niences and evils Of such taxes. 1t ia true, in East
ern VII guia. where the slave population is equal.
and in many counties exceeds that of the white,
and where capits,ion tax from the peculiarly OF
the subject upon which it operates, becomes, in
point of fact, upon property. the injustice TO
aggregate masses is not so great although of
individual hardship are not less glazing. Il is due
to the county of BERKELEr,-to that genuine, I'm.
pretending repubcanism, which believe has ever
characterised the moral sentiments of her people,
that she should nave, what she is fairly entitled to.
the credit of having first raised her voice against
this unequal. absurd and antiquated system A.
early as 1924, she applied to the General Assem-
bly, ana procured change Of the policy, 10 limit
ed extent. so far as she concerned. But il
was not until 1885 hat the plan, which has been ia
miliary called in debate here the Berkeley plan,
was perfected by special act of the Legislature
BY this law. The County Cour, is prohibited from
le,ying upon any theabie in county higher
capi,ation tax than fifty cents: whilst all other
monte. for purposes of county expenditure, road.,
bridges, &C. are provided by an assessment upon
the taxable property Of the county. This is as 1t
should be. For whilst should he altogether
exempted from taxes. who is protected in his per-
son,l rights. the main burden of taxation ought to
fall upon every man in proportion to his interest
and property ia the community. The fleet and
oprrat;on of the system in Berkeley, "a ought 10
demonstrate, by detailed exhibition Of statistical
facts was relieve the poorer classes of our 1.-THE
abcs, annually of about six hundred dollars Of the
county levy, and to distribute that sum in such
equitable proportions amongst the property holders
as TO be felt as an increased burden by no one.-
The plan ha. worked well with u.s. and its policy is,
believe. universally approved by the county
The Bill auhorising the Baltimore and Ohio
Rail Road Company to establish depot, opposite
10 Dam No 3. near the Oh Furnace, has passed
the House Of Delegates, and hazard nothing in
saving will encounter but little opposition in the Sc
nate The Winchester Rail Road Company has
AZ length perceived its policy in reference to
this matter. It is idle and prePosterou' TO view
rho establishment Of that depot as blow aimed at
the prosperity of the Winchester Company. lti-
not a. a point of competition for the trade OF that
Company, that it is asked for. exceP, indeed, to
very liberal and uncomfortable extent-but we urge
it as II matter of deep importance to the people oil
Berkeley and Jefferson counties as presenting the
most convenient and suitable point OF selection be-
tween the Canal and Rail Road-a point where
our traders may, u, their pleasure. continue their
rroducts on the Rail Road to Baltimore or transfer
them without difficulty, into the Canal for George
town as the state of those respective markets may
make it desirable.
The House of Delegates, yesterday. by a vote OF
CO to az, rejected the Potomac, Fredericksburg ana
Richmond Rail Road Bill. This bill was designed
10 guarantee on the part of the State, the sum OF
$3.50 000 to be borrowed by The Company tor the
purpose Of making Rail Road from Ftedericks'
burg to the mouth Of Aqua creek on the Potomac
iver nbon, 10 miles from Fredericksburg. 1t Ia q
accessory link 10 complete the communication D!
steam. from the North to the South, and 1t IL much
-, no resre,ted TINT the exhausted condition ot our
Treasury imposed upon many, who desired us co0''
nleiion the necessity Of voting against 1t.
The Committee OF Finance have made their re-
mort upon the revenue expenditures and debt oil the
Commonwealth, copy of which herewith send
,or for the Instruction and examination OF your
readers They propose such an nore IN the rates
of taxation as will be .ulhcien TO raise the sddon
al sum of sl0o, $40 80. This they GEEK to accom-
plish by an increase Of 25 per cent on lands ana
lots; 90 per cent. on rents 40 per cent on slaves
Ssh pc, cent on horses, &C., Sc, thus making the
taxes FOR l84l, 12a cents on every Sloo value Of
land instead Of 10 cenls--$3. on every $500 year
l,,, instead or O. so; 40 cents on each slave,
instead Of 80 and l21 cents on horses instead oil
! cents The Bill will probably undergo cons'd'
cradle modification before it passes the General A.
sembly.
-, -. 49,. ,aIor hv tho Commits e