Staunton spectator, and general advertiser. [volume] (Staunton, Va.) 183?-1849, 1843-12-14

there limitations upon its Justice This, least
ciple for application aud il follows that every right
interest OF property which in any way claim
ceve, and be entitled to receive the protection Of Go.
vernmcnt, or which be cnqurcd into, tried and
forced by law is fair and legitimate contributor sub
ect of tax Whether this right interest be Of create,
principles and therefore justiiablc of complaint
IS afforded TO any when this claim Of contribution is
extended TO the urhest limit which due regard prac.
teal effects will permit.
To this oil the basis Of taxation il may be proper
TO add that OF the several modes by which each contr
6uors share OF the pnblic burden determined there
is no which, upon the whole, TO be sound
as that which regulates the burhen to be borne by the
value Of the property which bears it, This ad caorea
valuation principle il is true entirely exempt
from objections but they fewer and feeblcr than
DC urged against any other mode-are theorec, rather
IMAM prectcai, aud amount proof whatsoever that,
IN case OF taxation there is any other principle which
can establish so equal and simple adjustment OF
equivalents between the Government and the citizen.
his principle has long been recognized by laws in
IT'S application TO land and for any thing OF wrong, in
just as well be extended 10 other property, to it, Be-
SIDES other merits, peculiar this that other
principle is SO self protected against abuse, it Isl for
rs SUBJECTS all classes OF property TO the rate of
taxation excludes favoritism from aay, and unitcs all
m common interest, against every species Of excess
he plan of specific taxation, the of
laying kind of property, and less upon ano
thcr according TO vague and speculative notions OF
pediency or oil relative justicc-has no such inherent
power oil sciconrol as has, easier to be abused to
selfish purposes; harder be corrected when it is
abused and lays open the whole of private proper
sve, caprcous and prcudicial determinations. Sup
ported therefore, the valuation principle by str
,s advantages OF equality, justice and freedom from
aousc the extension OF il scarcely fail to be satsac
tory TO the public Judgment and this alone is Of decided
Importance Tor where burdens 10 be borne, is but
right that the dc of bearing them should be rendered
as acceptable possible to those upon whom they
placed. With these views, respectfully recommend to
neral upon which the future imposition of State
tax should be regulated.
In looking the many interests TO which your
nprhD ms nnfsy M has hts.n
reared mp at so great expense ostercd into being
by so many local anNiecs and struggles the condition
when Tor some years past has been less considered by
the Legislature than that of those turnpike
roads which have been executed by joint stock copa
nave gradually grown up with the commerce, the inter-
course the progressive and settlements of
people, and constitute, TO all of these objects, far too
Important portion OF public welfare to be otherwise
tah the SUBJECT at all times, Of the most extensive and
permanent concern. When regarded invest
ments OF capital, made with view div idcnds in
ney' they have not been profitable and except in few
cases, they not likely become so. In this
however, there is disappointment for in the great
Dority oil cases these roads constructed with
special reference to their results of capt.
tn They had their origin for the part, the
uton OF our Interior dispersed and struggling popula
ton, whose hard necessities demanded relief and to
whom no instruments of relief could have been
aoie 10 administer IT as they wereso able TO
from 'he prosperity the embarrassments which obstruct
Ell ~ and by increasing the capabilities Of their labor
anu .hcr SOIL to add them all to the general power and
resources OIL the State And in this, whole, they
nave happily succeeded. Such, indeed, are the im-
Provements almost every where accompanying these
ior' tue &C" @Stiements, the better agriculture, the
accommodating comforts of ali kinds the enhanced value
OIL houses and lands, that the opinion is confidently
eralneo that not only in these respects, but the
uai addonai revenue which is brought by their
into the treasury the State has divdend
pcuiy of it considered upon her portion of the money
expended upon them. However this may be, they are
permanent fixtures on her SOIL that neither they are
worn, any thing or not TO the private shareholders, who
nave hazardcd more upon their construction than the
state she at last has in which comprc
nenas the interests of all her parnersShe is in all
'he Fcsidnary egatcc, heir of all, and in that
VIII reap to the reIlotest future, the entire bsnc
t Oh their joint labors upon her population and wealth
ner interest therefore, in the due preservation and
Par oil them is without end, and that whether they be
continued toll roads be converted into free ones
AND IN order to have this interest protected and
AT once these improvements from dilapidaon and ruin
would be highly expedent for the State provide
ner part some better adapted and eifccual super
Intendcnce than ii is possible for the Board of
organized as II now is TO maintain This Board,
posed OF the members Of acting en- OGcio
ana holding their sessions in the capitol
o ue improvements IN question, too liable to in
the appointment OF proxies much occupied with the
primary duties of their several stations, be
competent TO The execution of its trust, central and
controlling board ought be. But whatever this com
potency heretofore the repeal by the last Legislature
oil the law establishing the Office of civil engineer has
greatly reduced IT, ii has taken from the Board the
services and information upon which they accus
toned 10 rely, and without which public sacrifices
Under these views il is submitted as worthy OF yonr
considerations whether the shares OF the State in the
Joint stock turnpike companies might not be advantage
ouSiy surrendered to the county the
counties IN which they lie and be held by them as the
property OF the counties respectively thus substituting
tncsc counties with without RESTRICTIONS may be
tnoght necessary in the and stead of the State
hesc courts may not in all respects, make the best
possible repositories OF the but constant
sccE al Inc place oil service, their personal knowledge
OF all requires, and the and controlling influence
OF the very interest for which is their
wac, VIII qualify them for il to such degree least
as 10 render their substitution for the present Board
substantial advantage to the public This trust and
that over the common highway, which is now commit
Dy law to these should he
a Kindred ineficicncy of management Inferred. The
cases are materially distinguished from each other.
a OF the common highway, every enforcement of law
by county courts and Jurics enforcement upon the
people OF whom these courts and urics constitute part
o agrauItouS and ocntimcs most Wiling and
pesome labor In the submitted, such
would be that OF contract where the people would be
ior party IN service and the larger one in interest
Tue measure suggested might result 1T is obv
GUS that as the State derives dividend from thes,
roads she is most interested in some plan for their
nagccnt which by best preserving them shall thcrcb,
best connect them with her general welfare.
The situations and claims of other works of intcrna
Improvement In the State, will be reported upon by h
Board ct Public Works, and to their report beg cav,
10 refer you Tor such information upon this subject gene
! rally as you may desire have. / would, however
especially recommend TO your attention and liberal
gard the case oil the States subscription the Bati
more and Ohio railroad company aud would also brin
10 yonr notice certain suggestions in the report of
Richmond, Fredericksburg and Potomac railroad com
! p1ny, touching the application which is proposed to b.
made OF the States of the div idcnds on stock
The great central line Of Improvement cxtcndin
from tide water at Richmond to the Ohio river which
has been entrusted TO the James River aud Kanayy In
Company Is in so many respects peculiar, connect
cd with the most extensive and fertile dependency O
our whole interior and the commercial Importance OF on
only maritime cities, and is whal in q situation so cn
oarrasSng at prcscntoit its further operations that tax
leave to recommend your earliest consideration
with such remarks the interest involved seem TO RI.
qurc. Passing the various aud anxious efforts
which this line, in form and some extent O
other, has now been the subj for upwards Of sxt
years, IL will be enough. historically, to say-that
1882 the present DANES River and Kanawha Compan
was incorporated, with capital stock Of five millions