Richmond daily times. [volume] (Richmond [Va.]) 1850-1853, 1852-03-15


| tho revenue should be contributed by individuals
in proportion to their ability ~ pay, aud he WIS
willing to take the visible property ot each ns
| tl,e exponent of the ability OF eacli what ho
desired to accomplish was equality between in
| diyituals and the question was how that equal
| ity was to be obtained! If the State was di-
yiIed geographically into divisions; il tho inllnf
tanis of those divisions were engaged in differ
pursuits, and If those pursuits led to the aeon
mutation OF different species of property, could
equality between individuals be obtained unless
the tax bill framed with rofcrence to tho di-
versties that preyailedl Tho business of tho
extreme West was mostly pastoral; that of the
extreme Fast was wholly agricultural, whilst, TO
II great extent, the business of the Valley and
the Piedmont partook of both. In adjusting II
tax bill for such colnmuui y, we were forced
to regard industrial pursuits, and since those
varied according to sections to some extent, sec
| tional considerations were unavo, dabe. But tho
purpose was to arrive at equality, not sectional,
but individual equality; to distribute the bur-
thens justly, so that every pursuit should con-
tribute according to the capital employed in it,
and every individual engaged in any pursuit
should personally contribute according TO his
means.
| MIR. ScorT said he had hoard many COM
plants, made by gentlemen from the West
against the provision of the amended Constitti-
ton. relative to the slave tax. A largo portion
OF that peculiar property, they say, was alto
gether exempted from taxation, and that which
was taxable was exempted from the I'D vaorem
principle. In these particulars the Constitr,-
ton, it was alleged, did injustice to tho West,
and the exemption of cnttle from taxation, or
what seemed to be regarded as equivalent, the
subsection of the pursuits of agriculture to tax
alton, was claimed ms, in some sort, n componsa-
| ton duo from the law to tho inJustsce of the
Constitution.
| Mr.. SCoTT said he took very differentview
| of the matter. The language of the Constitu-
ton was, ''every slave who has attained the ago
iof twelve years shall be assessed with tax
(equul to, and not exceeding, that assessed on
land to the value of three hundred dollars
|Slaves under that age shall not be subjected to
taxation" Under all circumstances, the slave
was to be taxed; there was no power to exempt
him. He was not to be assessed according to
his market price, it was truo, that would BIO UNI
lust, because every ono knew that the market
|prico of tho slave was not regulated by the
value of his abour here, but by tho value of that
labour in the production of tho great staples of
Tho South. For the purpose of taxation, he
Twas rated at 1900, and q tax on him according
to that value to be paddy his owner, notwitli-
standing accident disease, or dectipitnde shall
reduce him to the condition of ahopeless charge.
The slave tax was q tax upon tabour, and
; slaves under twelve years of ago were exempt
ed because under that age, they were unfit for
Service.
What cause of complaint, then, could gentle
; men from the West Justly allego against this
provision of the Constitution In our actra
icondition it was most unequal tax. 1t foil Ill
most exclusively on the East comparatively the
, Trans Alleghany was exempt from it. The
l former used slave abour, the latter free labour
One was taxed, tho other was untaxed was
!, that not advantage enough Where, then,
i was the alleged injustice of the Constitution,
and whence the necessity for the legislative
7 compensation I! Ii was pain to be seen there
, was noae. The hardship, if any, was in the
! tax upon slaves; the injustice, in the system
that Disseminated between the labour employ
ed in the two sections OF the Same common
wealth--in taxing the one, while tho other, of
l I.necessity, must remain untaxed.
TO tax agricultural productions would be to
repeat the injustice, and multiply the inequai-
: ty; and this was another objection to the TAX
The value of these productions was, therefore,
twice accounted for; onco in tho land tax, ms had
4 been shown ard Il second time in the slave
tax.
On no portion of the State would tho proposed
tax fall with heavier weight than the valley
A very large proportion OF the agricultural
productions OF the State are derived from the
fertile fields Of that region and tho !ahour of its
people. Employing more slave labour than their
neighbours of the extreme West, yet most of
their labour is free. The soil of the great Valley
is titled by the hands of the white man, and it is
from the sweat of his brow that its rich produc-
, tions spring.
Considered, then, as question between the
Eastern division, especially tho Tide Water
ha all tay nlt
raj productions would not be unacceptable
on this side. TO some extent it wonld relieve
the land aud slaves, and cast burthen upon
the labOur of the free; and SO In some degree
compensate for the inequality already observed
upon. Was this bait thrown out to the Tide
Water? We were told, in the Convention, that
the Trans-Alleghany was the natural ally of
l1ide-Water, had the treaty been consummated;
and was this tax to be its first fruit?
AS between the Tide Water and the Valley,
unquestionably the former would be the gamer;
but how was the other high contracting party to
be affected! Did the proposition flow from pure
disinteresAdness Or was it designed as a COM
)pensatiOn for other benefits proceeding from the
treaty! No one could be at loss to answer
these questions whom it was known that by the
proposed arrangement a new subject of great
value would be introduced upon the tax list,
whilst from the burthen of the tax tho Trans
Allegheny would be comparatively exempt. But
what would tho free abourcr of the Valley say
to the arrangement? Recalling the part he
bore in the late constitutional change and re-
membering that it was by the votes of his rep-
resentative that the ancient balance of power
was overthrown, and along with it, all those
checks and guards heretofore so elfectual to
wsrd off injustice, will he be any the more re-
conciled to it, because the instruments of its ac-
accomplishment are the legislative representa-
ltiyes. of his former conventional confe1erates.
But we have boon told an alternative is Of
felpds the proposition to tax agricultural pro-
auctions will be abandoned if cattle be exempt
ed. Is this an inducement held out to the
Valley? Are our friends of tho Trans lleghary
willing to trade with either party! So that the
advantage be secured, it seems to matter little in
what manner it be secured.