Sentinel of the valley. [volume] (Woodstock, Va) 1841-1848, 1843-12-14
I NO. 10.

ciple which can establish SD equal and
simple an adjustment of equivalents be-
tween the Government and the citiZen&
This principle has long been recognized
by our laws, in its application to'land,
and for any thing of wrong. or injustice
or mex pediency, that can be discovered,
may Just as we'll be extended to other
property, as to it. Besides other merits,
too, it is peculiar in this, that no other
principle is so self-protected against a.
buse, as it is for, as it subjects all classes
of property to the same rate of taxation.
it excludes fayorltsm from any, and u
mites all, in common interest, against
every species of excess. IKE. plan Of
Specific taxation, on the 'contrary--that
OF laying more on one kind of property,
less upon another, according to vague
and speculative notions of expectancy or
of relative iustice-has no such Inherent
power of self-contrel as it has; is easier
to be abused to selfish purposes; is harr
der.t be corrected when it is abused, ard
lays open the whole mass, Of private prop
erty, and thus to some extent, of private
pursuit, to offensive, capricous and pre-
judicial Determinations. Supported,
therefore, as. the valuation principle is,
BY striking advantages of equality, JUS
tice and freedom from abuse. the extern
scn of it can scarcely fail. to be satistac-
tory to the. public judgement, and this a.
lone is Of decided Importance, for where
burdens are to be borne, it is but right
that the mode of bearing them should be
rendered as acceptable as possible 10
those upon whom they are placed. With
these views, respectfully recommend
to the Legislature, the adoption Of this
principle as the general one upon which
the future imposition Of the Stste tax
should be regulated. i !" ''
In looking over the many interests tn
which your care is extended; there is
perhaps no one which has been rearedl up
at so great an expense, or fostered. into
being by SO many local anxietiess and
struggles, the condition of which, for
some years past has been less considered
by the Legislature, Chan that Of those nu-
merots turnpike roads which have been
executed by Joint stock compauiess@:
These roads, Of great aggregate extent
and cost, have gradually grown up with
the commerce, tile intercourse, the pro-
gressive necessities and settlements, Of
our people, and cohstitute, as to all of
these objects, far too important a portion
of our public welfare TO De otherwise than
the subject, at all times, of the most ex-
tensive aud permanent concetn. when
regarded as mere investments OF capital,
made with view TO dividends in. money
they have not been profitable, and ex-
cept ina few cases, they are not likely
ever to become so. In this however,
there rs NO. disappointment; for in the
great majority of cases these roads were
Constructed with no special reference to
their results as investments of capital
They had their, origin, for the most part,
in the condition Of our interior, dispers-
ed and struggling population. whose hard
necessities demanded relief, and to
whom no instruments of relief, could.
have been sent, So able to administer Il
as they were-so able to remove from
their prosperity the endorsements
which Distracted it, and by increasing
the capabilities of their labor ant. their
soil, to add them alto the general pow
er and resources of the State. And in
this, as a whole, they have happily sue
ceeded, Such indeed, are the improve
ments almost every where accompanying
these roads, the new settlements, the
be tier agriculture, the accommodating COM
forts of all kinds, the enhanced value
of houses and lands, that the opinion is
entertained, that not only
in these respects, bit in the actual addi-
tional revenue which is brought by their
means into the Treasury, the State has a
fair dividend, the perpetuity Of it consid-
cred, upon her portion of the money ex-
pended upon them. However this may
be, they are permanent fixtures on her
soil, 50 that whether they are worth any
thing or not to the private, shareholders,
who have hazarded more upon their con.
than tine State, she at elast has
an inteles in them which comprehends
the interests Of all her pastners-She is
in all cases the. 'residuary legatee, or
heir Of all, and in that capacity, will reap
to the remo,e.t future, the entire benefit
of their .joint labors upon her population
and wealth, Her interest, therefore, in
the due preservation and repair of them.
is WITHOUT end, and that whether they be
continued as toll roads or be converted
into free ones. And in order TO have.
this interest protected, and to save at
ohce these improvements from dilapIda-
ton and ruin. il would be highly expedl-'
emf for tra State TO provide on her part
some better adapted and more eflectuat
superintendent than it is possible for
the Board Of Works. organized as 1t
now is, to maintain. THIS Board, com:
nosed Of the members of the Government
acting &c o6fcio, and holding their SEES
sions in the capital, are too remote from
the improvements in question, too liable
to error in the appointment OF proxies,
too much occupied with Gle primary du-
ties Of their several stations, ever 10 he