Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1851-07-01
COUNTY LEVY AND ASSESSMENT.

The following extract from private let
ter Of member of the Reform Convention
from this County. has been handed to us
with the permission to insert it in our col
umns:
RfcHMosD, June 25ih, 1851.
ssThe Martinsburg Gazette, received this even
ing contains statement Of our recent County levy
and assessment made at the June Court just pass
ed 1t requires but momentary glance at that
document to satisfy any person that the Court, no
doubt unintentionsly, has fallen into very seri-
GUS error, and one, which it may be expedient for
it to correct without delay. The error to which /
allude, is an illegal levy to the amount Of some
$3.50 upon the slave tithables Of the County. 1t
has taken the wloe tithables of the County for the
year 1851, numbering 3o6s and levied capitation
tax Of so cents per head upon each, amounting to
1894, and in like manner it assesses tax OF 10
cents head upon 1915 slaves, or every slave a.
boye twelve years Of age Now the 306S tIthables
embraces at least 900 of the slave tithables-or
slaves over sixteen years of age. This am sure
must be the fact. For although, have not seen
any statements showing Classification Of the tith-
abes of the County of Berkeley for the year 1851
the Increase of white tthables could not be so
traordinary as to reach thousand in one year
I We recollect that the white tithables of our
County for the year 1850 very little exceeded 1000
y
900.
Assuming then as true that the 306S tithables
mentioned in the order of the Court includes some
900 slave tithabes oethe County, the levy is lle-
gal precisely to that extent for the Court has no
authority to levy capitation tax upon the slave
tithables and at the same time assess per centum
of the State taxes upon them as property The
Court is required in its fiscal system to treat them
either as persons or property, rs subJectto poll
tax, or as subject to an assessment. They cannot
be twice taxed on the same levy for County pur-
poses 1t is optional with the Court to raise its
tire revenue by capitation tax, on which event
every slave, male female, above 16 years of age
is subject to the poll or it may raise its revenue
in part by capitation tax upon the free males and
for the residue by an assessment upon the sub
jects of State taxation, under which subject of
taxation slaves will DE included No authority is
given to the Court--on the contrary the power is
expressly denied it, to subject slave property in
the levy, to the operation both of the capita
tion and assessment principle oftaxation.
In saying that the Court has made an illegal
levy upon the slave tithables of the County to
the amount of some $3.50, am preceding upon the
supposition that the Court has, in Pursuance of
the requirements of law put itself in situation
to authorize it to levy assessment upon prop
erty For if it has not, in pursuance law. adop
ted that system then the entire levy, with the ex
ception of the 1884, is illegal
have hastily called your attention to those
matters that the Court may adopt such steps as
it may deem expedient. and which the law may
Justify to remedy the evils resulting from its
ror and omission at the June Court last.
Yours truly, &c.