The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1852-10-27

] whole amount fnllFtifd nD lated SOD iAals,
goes into ihs Pablr TIessufy. sud have
based lhs esiiulls - he average amauHi
paid - lsnd a-rrgamEly. AZ eEamina-
iion inlo he sxisuag rerenne laws val
slsnw thar ihe pfesrHl syssrm npeEzirs
very unrqnally- Al prrsrns. sio0oi~znsd
Al lmisresi, PAYS $50 rrnfs. ~hsle $1,000
hna,drd sgaiasi he public eoHsrnirare
and pahlie policy. pays neiiiing al al;
$1,000 snsrslea in lard. pays 800 crnis.
whiis $1,000 inresisd IN sssdr, pays 100
cents. Other asjusl disrriminalians nnishi
be shown.
A. gesessl rule, i Is believed llhai The
TAX upon The estate 81 eaeil person should
be in pfoponsan IA ne value, suhjrci 10
such exrrp iuns uniy rs circumstance and
funismenlzl principles may jussily. leas
marh as properly on the one hand ought
mi 70 he made ,he test 81 public privilege.
neither ON ihe other ought The absence 81
property To exempt The persan fram hear
ing an eqniisl,lr share nf she public bar
den. Therefore it's Thought Just and pro-
per 10 impose eapnsiion tar. Slaves are
regarded 10 sums extent as both persons
and properly. The following wise pro-
,ision in our Stale Constitution, whirh
ought not TO be departed from. d. lines
the power Of legislation upon Ibis subject:
SECTION M.
I. Capiisii0n TAR shall ne equal lhsnugh-
oul The STATE upon all individuals subject
10 the same.
l. All free males over The age Of TWEEN
iy-one years. and under The age Of furry
five years, and all slaves over The age III
Twelve years. and under The age of City
years, shall be subject 10 rapilaIinn TAX,
and no ollier person shall be subject TO
such tax; provided that noIhing herein
contained shall prevent exempIions Of
taxable polls as hereIolore prescribed BY
Law in cases of bodlly infirmiiy."
Il will be seen thai slave property must
form an exception IN framing syslein Of
adj ralorem ,axalinn. White males alone
are suhjer, 10 poll tax. and polI-'ax is
unpnsed nn bath male and female slaves.
and the period Of taxation commences
nine years earlier and continues lire wears
longer. Thus u will appear that by tax
ing both sexes the amount Of revenue rul-
Ipcied from the lakes on slaves is double
the amount collected on white poll-. in
proportion 10 the population of The Two
races; and The difference in The duration
Of the period for whirl they are taxed Is
equivalent TO one hundred per cent. more.
Its therefore obvious iha, in proportion
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 il will be found that this provision in
the Constitution has imposed lax on
slaves in the lwo.lnld character Of persons
and property. aud that an al raiorem lax
cannot be imposed on that species ~
estate.
Persons and properly being the princi-
pal objects Of taxation. they should bear
fair aud jus. relation TO each other. in a
system OF rerrnur. Ii is believed thar.
after excepting slaves. each PERSONS
es'ale. real aud personal. including money.
whether al Interest or not. unghi to- be
taxed alike. according To value. This
would require every person Ia contribute
in propnl,ioE 10 the value Of his or her
estate, and would rqnalize the publ e
burden between the .yari"u. rlassrs, upon
principles of justice. know Of M bel
ter rule On assertion The ability ol the au-
ner 10 pay. or the drgree VI protection Ilis
estate requires from government, than by
resorling To The ac,uil value of surh es-
ia,r.
] his sys cm rred mol interfere with
taxing rrrIaln cmpl"smenls. and the in
come on prul, ssinns. as is now tlune. !
Such persons as do mol possess personal
estate ~ the value oi one hundred and
fifty dollars. ought To he exempt from
properly Ian, am al exemption ~ a like
am,tin' might be made in lavnr Of all
others. A >vs,em al revenue. bassed upon
these principles. Is 6. commended 10 he
favorable consideration oi the General
Assembly.
On the 9Th Of Nav, 1851, Asa Bigs,
b. +. Mnore and r.. NJ. Saunders, Es-
qnires. were appon Ell commissioners. /
under The act of the lasl sessinn or The
General Assembly. 10 revise The public /
statute laws nf the State. On the 2d day
sc iugnsls 1852, X. VI Saunders sent in
his resignation. which. in consequence Of |
INV necessar, ab-enre, did mol reach me
tIll the 9th of that month. Ills letter Of ,
resigna linn is herewith communicated. | I
have. received no official repent from the
commissioners hui IN The latter par,!uf
the munll oil Angus, last, il came 10 nv
knowledge that the commissioners pr,ur
Ia the date Dd ibis resignation, had ,lerile,l
moi 10 report Tie revisal IL the present
Legislature. Under all The circunsiancrs.
~ was deemed advisable not 10 Gil the
Vacancy until The subject was submitted
10 the Assembly. Il Is due 10 siale thai
the commissioners were appointed with
me hope and expectation lhal They would
be abe Ia complete their lahur by The
usual Time of the meeting Of the I.pgisIa-
lure. They will, no doubt, in due time