Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1843-12-21

much as possible, they win fall with une
quail and oppressive weight upon pariicu
lar interests and classes Of property
That they should be so distributed at al
times, is no more indeed than just, and ne
time perhaps could be more fit than the
present for converting this principle o
abstrac, justice into a rule OF established
action. As the contributions which arr
made for government, and which are
applied to its support, are in the very bes
sense ofthen, contributions fnr all, il re.
suits from the evident truth Of the PROPOSE
ton, that all should be contributors
Limitations Of expediency may be appli
ed to this principle and DO made 10 quail
fy its operations, but there are no lim,s
lions upon its justice. -This, at least, j,
positive and undeniable. Taking it then
as principle for application, and il fol
lows that every RICH. and interest Of pro-
perty, which can in any wsy claim TO re-
ceive, the protection Of government, OF
which can be enquired into, tried and en-.
forced by law, is fair and legitimate
contributor or subject OF tax. Whether
this right or interest be Of greater OF
smaller amount, is Of no consequence
whatever in principle, and therefore no
justifiable cause Of complaint is afforded
to any one, when This claim of contribu.
ton is extended 10 the furtherest limit
which due regard to practical effects
will permit.
To this view OF the basis OF taxation, il
may be proper to add, that of the several
modes by which each contributors share
OF the public burden is determined, there
is no one which upon The whole, seems TO
be so sound as that which regulates the
burthen to be borne by the value Of the
property which bears it. This ad valorem
or valuation principle, il is true. is not
entirely exempt from objections, but they
are fewer and feebler than can be urged
against any other mode-are theoIetic
rather than practical, and amount to nc
proof whatsoever, that in case OF taxa.
ton, there is any other principle which
can establish SO equal and so simple an
adjustment of equivalents between the
government, and the citizens. This prin.
ciple has long been recognised BY our
laws in its application 10 land. and for
any thing Of wrong or nexpediency tina,
can be discovered, may just as well be
extend to our prosperity as to it.-Be.
sides other merits, too, ii is peculiar in
this, that no other principle is so self. pro-
tected against abuse as i; is, for as il
subjects all classes Of property to the
same rate Of taxation, it excludes favour.
itism from any, and unites all 10 com.
mon interest every species oil excess.
The plan Of specific taxation, on the con.
trsry-taat OF laying more on one kind
ofproperty and less upon another, accord.
ing to vague and speculative notions oi
expediency or of relative Justice has no
such inherent power Of self control as i,
has; is easier to be abused TO selfish pur-
poses; is harder to be corrected when i,
is abused, and lays open the whole mass
ofprivate property, and thus to some ex.
tent, Of private pursuit, to offensive, ca
PRECIOUS and prgudical determinations
Supported therefore, as the valuation prin-
ciple is, by striking advantages of equal.
ity, justice and freedom from abuse, the
extension OF it can scarcely fail to be sat
isfactory TO the public judgment. and this
alone is OF decided importance, tor where
burdens are to be borne, il is but righ,
that the mode of bearing them should be
rendered as acceptable as possible to
those upon whom they are lliced. With
these views, respectfully recommend to
the legislature, the adoption Of this prin
ciple as the general one upon which the
future imposition Of the State tax should
be regulated.
In looking over the many interests &c
which your care is extended, there is per
haps no one which has been reared up o,
SO great an expense, or fosiered into be-
ing by SO many local anxietes and strug
giles, the condition Of which for some year,
past, has been less considered by the Leg,
islature than that Of those numerous turn
pike roads which have been executed by
JOINT stock companies. The roads, oI
great aggregate extent ard cost, have
gradually grown up with the commerce
the intercourse, the progr ssye n, crsstie,
and settlements Of our people, and cons,i
iu,e, as TO all Of these Obj, cts, far too i'm
p,r,nnl a portion OF our public welfare to
be Otherwise than the subject, Ut all times
Of tho mos, extensive and permanent con
Germ. When regarded investments of cap
ital, made with view to dividends il
money, they have not been profitable, ant
except in lew cases they are no. liki |,
ever to become so. In this. however
there isno disappointment, for in the grea
majority Of cases these roads were con.
structed with no special reference TO theil
results as investments Of capital. They
had their origin, for the most. in the con.
dition OF our interior, dispersed and strug.
ling population, whose hard necessities
demanded relief, and 10 whom no instru.
menis Of relief could have been sent, so
able to administer it as they were--so
able TO remove from their prosperity the
embarrassment, which obstructed It, and
by increasing the capabilities of thsir la.
Dor and their soil, TO add them all To the
general power and resources Of the State.
And IN this, as whole, they have happi.
ly succeeded. Such, indeed, are the i'm
proyements almost every where accompa.
nying these roads, the new settlements,
the better agriculture, The accommodating
comforts Of all kinds, the enhanced value
of houses and lands, that the opinion is
confidently entertained that not only in
thosa rasnacts hut in tho actual addition n |