Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1851-05-06

For long time The revenue Of Virginia
was derived from poll tax--ihe most
unjust and oppressive Of all The forms Of
taxation. The FIRST land lax was laid in
l717, and was SD Qdraiorem lax, the same
in amount with thai upon slaves, and those
were at that time, The only subjects Of
taxation. To these, prior 10 the war Of
1912, were added taxes on horses, ordi-
nsries, merchants licenses and law pro.
cess; and in 1912 when I was member
OF the Senate OF this State, Bank stock,
plate, pianos, watches, Sc. were further
added 10 The subjects OF taxation. On ey-
cry article except land, lots and some few
others, the tax is specific, that horse
worth $50 and horse worth $500 pays
the same tay--and slave worth 500 and
slave worth slOG3 pays the same amount
OF taxation. Besides these inequalities,
vast amount OF properly exists 10 Virginia
v lieb ought fairly to contribute to relieve
the general burden, end which has never
yet been made subject to taxation. The
amount of our un!axed property in this
State cannot be fairly estimated at less
than one hundred millions oil dollars, and
no principle of political economy certainly
can be more clear than that when the
wealth OF State does not pay lis equal
proportion OF taxes an undue burden is
thereby thrown upon its labor. For a
long time, land and slaves paid an undue
proportion OF The taxes. Such is not the
tact at this time, However, in regard 10
slaves. They pay less than their lair pro-
portion upon an adrdioren estimate OF the
present taxable property OF of the entire
property OF the State. So far, every ex.
tension OF the subject OF taxation has op.
Grated 10 the relief Of The slave. holder
In 1853 slaves paid 33 pei cent. Of The
revenue OF the Stae--now, although their
numbers have largely increased, they pay
but l0a per cent. Of the revenue. Ii, I'M
der general valuation Of the entire
property OF the Sa,e--and the introduce
lion OF the ad valorem principle, slaves
should be made TO pay higher tax, than
they do at this time. i, will only be, be-
cause at this time, they pay less than their
just proportion OF the burdens Of the State.
| have heard this system oitaxatlon OBJ
jected to on this floor by gentlemen from
the east. Ii has been strenuously opposed
by the gentleman from Halifax, { Mr.. Ed
munds,) and the gentleman from Buck
ipgham, (Mr. Fuqua,) aud yet have, SO
far, 10 see the first man out OF this Hall
and have conversed with some ofthe
largest and most in.elligen, slave holders
Of Virginia- has made any objection
toit. Whence then this opposition 10 the
system? Is it, that if adopted it must re-
move aImos; every valid objection on the
part of the east. 10 the suffrage basis, or is
it that gentlemen are opposed to the adop
ton of any system that will subject slave
poperty to The same burdens OF taxation
which are imposed upon the other prop
erly OF the State? What is the ad valo-
rem principle? 1t is system that abol
isbes all arbitrary and specific taxes upon
property, and proportions the general bur-
den of the community, precisely accord
ing to the pecunary interests and ability
OF each man in it. II is in fact, nothing
more than reducing to practice on this
subject, the principles of natural justice,
and the best conclusions OF political econ
omy. Is il new or an unheard OF exper-
iment? 1t has been in operation in the
State of Maryland, slave State, for more
than a quarter OF century. No COM
plant has ever existed against il as sys-
ten there, but. on the contrary, il is APP
proved and recommended by all OF their
abest fnancers with whom have con-
sidered in regard to it. 1t has not only
prevailed in Louisiana, Florida, Texas.
Mississippi, Alabama, and other slave
States, but it has been there consecraled
in their organic law as fundamental prin-
ciple in their government. 1t has been
adopted in many OF the Northern States;
in some, as in Maine, by constitutional
provlsion--in others, as the result OF leg
islalive policy. Some years ago it was
introduced into the State of Ohio,-it was
there at first violently opposed, but it soon
lriamphed over all oppcslon, became uni
versaiy popular, and has been consecrat-
ed without dissenting voice, as iunda.
mental article in her constitution, adopted
on the 10Th OF the present month. As a
measure OF economy, II is found prefera-
bic 10 the old system. In Ohio, the en-
lire costs OF collection, including all de.
s iinquencles, is less than three per cent Of
the revenue OF the State. Wills, with US
IN Virginlo, the cost Of collection alone, is
seven and halt per cent, on our revenue.
The justice and benIfcence Of lis opera
ton may DC illustrated in asngle fact dis
closed by the financial statistics of the
Stale OF Ohio That whilst in lS44, I'M
der the old system, i required rate Of
tax Of sepen mills per dollar 10 raise rev.
enue Of S929,5o2, in 1919, il required
but three mills per dollar to raise IN the
same State a revenue OF s. 200. 600, and
SIMPLY because the entire property of the
State being subjected TO taxation, accord
ing TO fair estimate OF lis valne, the bur
den was proportionably distributed and d.
vided amongst all. The general diffusion
of the burden, lessoned lis weight upon
some, and equalized it as to ALL
Let us examine the objections which
are urged to the Introduction Of this sys-
TEN OF taxation into Virginia. They are
made exclusively on behalf Of the slave
interest. We have objections from no
other source. The gentleman from Lou
doun has ventuIed the opinion that il
would quadruple the existing rate Of taxa
ton upon that description OF property II
be were accurate in ihe statement, does il
constitute any objection TO the 'schemes
n1a. "A o.,sO,,,,t a., a.xDsf,.,, NOV, no IN