Semi-weekly North-Carolina standard. [volume] (Raleigh, N.C.) 1852-1853, 1852-10-20

1t will be seen that slave property must form an
exception in framing system of ad valoTena tax
alton. White males alone sub ject to poll-tax,
whils poll-tax is imposed on both male and fe-
male slaves, and the period of taxation commences
nine years earlier and continues five years longer.
Thus it will appear that by taxing both sexes the
amount Of revenue collected from the tax slaves
| is double the amount collected on white polls, in
proportion to the population of the two races and
the difference in the duration of the period for
which they are taxed is equivalent to one hundred
per cent more. Its therefore obvious that in pro-
portion to the whole number of each, the poll-tax
paid on the slaves is three times as much as the
poll-tax on the white population. So it will be
found that this provision in the Constitution has
imposed tax on slaves in the two-fold character
OF persons and property, and that an al Vdtorene
tax cannot be imposed on that species of estate.
Persons and property being the principal objects
of taxation, they should bear fair and just rela-
ton to each other, in system of revenue 1t is
believed that after excepting slaves, each persons
estate, real and personal, including money. wheth-
at interest not ought to be taxed alike accor
ding to value. This would require every person
to contribute in proportion to the value of his or
her estate and would equalize the public burden
between the various classes upon principles of JUS
tico. l know of no better rule to ascertain the
ability of the owner to pay, the degree OF pro-
lection his estate requires from government, than
by resorting to the actual value of such estate.
This system need not interfere with taxing GER
tain employments, and the income on professions,
as is now done. Such persons as do not possess
personal estate to the value of one hundred and
fifty dollars, ought to be exempt from property tax
and an exemption of like amount might be made
in favor of all others. system Of revenue, based
upon these principles, is recommended to the IA
vorable consideration of the General Assembly,
On the eth of May, 1851, Asa Biggs, B. F.
Moore and r. NJ. Saunders, Esquires, were appoint
ed commissioners under the act of the last session
of the General Assembly, to revise the public stat
ute laws of the State. On the I'd day of August,
1882 R. NJ Saunders sent in his resignation, which,
in consequence of my necessary absence, did not
reach me till the oath of that month. His letter
of resignation is herewith communicated. have
received official report from the commissioners !;
but in the latter part of the month of August last
it came to my knowledge that the commissioners,
prior to the date of this resignation, had decided
to report the revsa to the present Legislature.
Under all the circumstances, it deemed advis-
able not to fill the vacancy until the subject was
submitted to the General Assembly. It is due to
Estate that the commissioners were appointed with
the hope and expectation that they would be able
to complete their labor by the usual time of the
meeting of the Legislature. They will, no doubt,
in due time. report directly to the General Assem-
bly,, when such action can be taken as may seem
expedient.
Professor Emmons appointed under the act
passed at the last session to make geological and
agricultural survey of the State The work is pro-
gressing and it is believed WILL in the end, be pro-
ductive of highly beneficial results to the agricul
tural and mining interests of the State. Agricul-
ture has been too long neglected, but it is hoped
it may receive impulse, that will lead to the
increased reward of the husbandman. 1t is believed
that additional appropriation to supply boring
apparatus, and to justify the collection specimens
to be deposited at some suitable place or places
would promote the objects of the survey.
A report in relation to the progress of the sur
vey is expected in due time and, when received,
will be laid before the General Assembly.
Commissioners were appointed to value the Cher
okee lands under the act passed at the last session
for that purpose. 1t is believed that they have
completed their duties, but their official report has
not yet been received.
! l herewith communicate the report for 1851,
of the agent of the State for the collection of Cher
okee bonds, and the sale of Cherokee lands.
The report Of the Cape Fear Navigation compa-
ny is herewith transmitted Also, the report of the
Wilmington and Manchester Railroad company.
Resolutions of the General Assembly of New
Hampshire, in relation to an Agricultural Bureau,
and resolutions of the General Assembly of Florida
on the same Subject, are communicated.
also transmit Resolutions passed by the Legs
lature of Connecticut, in favor of the Compromise
measures passed by Congress.
My Letter Book is ready for your inspection, and
WILL on request, be laid before you by my Private
Secretary.
\ 1t will afford great pleasure to cooperate
nth the General Assembly in all such measures
are calculated to promote the honor and welfare
of the State.
DAVID s. REID.
EXECUTIVE DEPARTMENT