New Orleans daily crescent. [volume] ([New Orleans, La.]) 1851-1866, 1852-09-28
Mr.. coSNDrY here offered the following arti-

Mr.. CoyNELY here offered the following arti-
!, Gle MS substitute:
Article 127 Taxation shall be equal and
. uniform throughout the State; no one species Of
property shall be taxed higher than another
species Of property of equal value. The Legis-
lature shall fix the value Of real estate and
slaves for purposes Of taxation, and shall provide
by law for fixing the value of other taxable
property. The Legislature shall have power to
levy an income tax and to tax all persons pur-
suing any occupation, trade or profession
i Mr.. CoNNELY-I offer this substitute for the
article l27, mainly for the purpose of bringing
the Convention to the consideration Of fixed val
uations for purposes of taxation, have no
doubt that every gentleman in this Convention
de5ires to see taxation equal and uniform, but /
contend that this is impossible under our present
system Of assessing and collecting taxes Ac-
cording to the present system, the valuation OF
taxable property in this State is confded to
some fifty different individuals, large proper
ti0n of whom, even if honest, are incompetent to
make just estimate, Each one of this mum
f3r Of men affects to set 0 superior value on his
own idea of what taxable property is worth,
while it is the melancholy fact that few or none
of item have reliable judgment i'll the per-
formance Of their most important duty. The
result is, that while the market value Of slave
property, for instance, does not vary one per
cent. from uniformity for purposes of taxation
the variation in different parishes is from thirty
to sixty per cent. Why, sir. in many instances
We find that even in the same parish the differ
ence in the valuation of the same species OF
property is equally great. Under our system OF
elections, even where ne succeed in getting
competent men, they very frequently have
friends to reward and enemies to punish. And
! tiey do it, too, sir But let us adopt the sub
stitute. Or at least, the principle it; and let
the Legislature fix the value of taxable property
and then VIC shall, in reality, make taxation
equal and uniform, and, at the same time, put
an end to the just complaints that have been
made in different parts Of the State against the
present mode of assessment
Mr.. CoLLENs-Will the gentleman say hotc
the Legislature can value lands and slaves
} MIR. CoNNELY-The gentleman on my right
asks me how l would reduce to practice the sys-
tenn which my substitute would establish Mr.
President, it seems to me that nothing would be
; more easy. The value Of slaves Of the same
class, as l said before, does not probab bly, vary
eSceedtg one per cent in any part Of the State
Let the Legislature divide them into different
classes according to ageand sex, and fix price
on them Lands can be classified, in like man
ner, into those Of first, second, third and fourth
quality. and valuation fixed for each class OF
quality. 1t is easy to estimate, for instance
that good cotton lands are worth so many dol
lars per acre, and to say how many dollars pei
acre good sugar lands are worth; then, again
there is no difficulty in setting a price on uncul-
tlvated lands The system proposed may be
thought arbitrary. but surely it is preferable to
leaving us at the mercy OF prejudice of the
Parish Assessor. 1t will, at least, be equal and
uniform, md just, so far as to be free from the
influence Of Partiality, as we now experience in
, some cases, and Of Ignorance, as we are obliged
to bear it in others. 1t would scarcely be be-
lieved that under our present system we have
assessments Of slaves at six hundred dollars
each in one parish, and in the parish imme.
diately adjoining, slaves of equal value in every
respect are assessed at three hundred dollars
ct this IS so common as to make the assertion
in the Constitution, that &c taxation shall be
equal and uniform throughout the State, botl
a by-word and fallacy There is a genera
: wish among the people of this State 10 hay,
another mode Of valuation. 1t matters but lit
tie what that valuation may be, if you onl,
make it uniform. This classification might b
made either by Commissioners for the State a
large, or by Assessors named for each parish
who should put each landed proprietor unde
oath The system has been adopted by seyera
States Of this Union, and has uniformly worke
e we'll
AlR. CorroN moved to lay Mr. Connely's sub
stitute upon the table. The motion prevailed
; The question then being on the adoption O
the proposition offered by Mr. Cotton and tn
motion having been made to lay the same on ths
table,
Mr.. CoTToN demanded the yeas and nays
and his proposition was laid on the table by the
following vote:
Teas-Messrs. Anderson of ST Landry, Aken-
head, Avery, Anderson of Carroll, Armant,
Bradford, Bartlett, Benjamin, Bernard, Beard,
bienyenu Brother, Boudousquie, Boyer, Bull
lard Buiss IN, Byrne, Castellanos, Carter Col
lens, Connely, Conrad, Delony, Dorsey, Dou-
glass, Dufour, Edwards of Orleans, Edwards of
Washington, Eggleston, Eustis, Hatch, Hays.
J Harris, Hargis, Hough, Hodges. Hunt, Jen-
nings, Jones, Key, King of st. Landry Lapeyre
Leefe, Leeds, Leblanc, Lobdell, Lyle, Nell
) benny, Mathews of Orleans, Mathews of Point
Coupee, Martin, Monge, Nichols, Olivier of St.
Mary, Parham, Palfrey, Paxton, Patterson,
Preaux, Pierce, pierson, Phillips, Reeves, Rich
ardson of Ouachita, Risk, Roselius, Roman,
Ronquilo, SandidSe, Smart, Swazey, Shaw,
Scarborough, Shelton, sibley, Tatman, Talia-
ferro, Thompson, Todd. Waddill, Williams and
Whittington-82.
.Ncgs-Messrs. Cotton, Dalferes, Dugue DUFF
fel, Gardere, Guion, Heron, Hernandez, Jour-
dan, MoNfillen, Moss, Olivier of St. Martin
Price, Puio, Richardson of st. Mary, Roysden,
} Robinson, Staes, Smith of West Feliciana, Smith
!. of Vim, Talbot and Van Wickle-22
Mr. CoIdENs then moved to strike out in the
above article, the words 60 after the year 1S4S''
Pending the consideration of this motion, Mr.
] Connely moved to refer the whole subject to the
Committee OH General Provisions, which was
lost.
Mr.. Collens' amendment was then adopted
Mr.. CoTroN moved to amend the article by
inserting at the end thereof the following words
con the ad yalorem principle The motion
was lost
Mr.. GuIoN moved to strike out in the article
the words 'an income tax
Mr.. GUIoN-lt is proposed to give to the
Legislature the power to levy an income tax
consider such q proposition us an extremely
odious one. 1t is adverse to the encouragement
of industry, and in opposition to every elevatine
principle in our nature. 1t is tax on labor
not on capital. 1t is directed against the best
energies of our citizens, it's influence will be
unpropitious, and its operation will be unjust
Let us take the case of one individual owning
Sl50O00 without Industrious habits, and Of
another, by the employment of great energy,
talent and industry, earning that amount. II
is clear that the man who is expending his ener-
; gies, and setting noble example to his fellow
men, is he who is made to feel most keenly this
tax on labor. Such a principle should not be
sanctioned, and l, therefore, hope that the
words &c an income taxi will be stricken out
MIR. JENNINGS would not say word more
than to remind the delegate from Lafource In
/. terror, that the article simply said that the
I Legislature &c shall have power" to levy, ETC.
I Mr.. DUFouR-There is nothing in the argu-
ment of the gentlemen from Lafourche. If thai
argument were good, no person would try te
become possessed Of an estate-as the fruit Of
9 labor-beeause the estate would be taxed
Landed nroperty would he snecialIy obiectiona