Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1852-03-23
TUESDAY, MARCH l6, 1852.
Sen ATE


SPEECH OF MR.. WARD OF LOGAN
Delirertd in Committee of the Whole House Bill No.
lC7, concerning C0mmssionersof me Rsrtnus
Mr.. WARD after asking the indulgence OF The commit
tee, said MIR. Chairman-lf there any consideration
which weighted heavily Than another tho minds Of
the people Of the State in calling Convention to amend
her then existing Constitution il was the desire protect
themselves and posciy against the otous and UNJUST sys-
OF discriminating taxation which would permit the
lire burdens Of the Government be- levied upon few
pura,ivcy worthless articles whilst lowing herds beang
hDcks and grooming warehouses; going unaXed They
demanded general I'D vaorem system OF taxation. BY a
general ad valorem SYSTEM mean that system which
the total vaueof the estate of each individual rather
than the various Items composing it-hat system which
knows exemption discrimination, but compels the cit
zen 10 contribute Of his neans TO the support OF govern
ment, In accordance with the comparative ability Win
which God hath been pleased 10 bless him.
Il the complaint of The people that the Lcgisa
ure had power adopt .uch system but that il had
adopted such SYSTEM and that might 40! adopt such
system; and that If should adopt such SYSTEM succeed
Ing Legislature might repeal It. They therefore required
that mandatory clause should be cngrafted upon the gu.
prsmc law Of the State compelling tho Legislature 10 adopt
this great equitable SYSTEM placing II above the reach OF or.
binary future Legislation, and giving il foundation firm
as The Constitution sc The Convention assembled but
far from adopting clause compelling the establishment
of such system they enacted cIause forbdding In the
first place they prohibit taxation slaves under twelve
years Of age and thus defeat the principle by exemptions
and The second place they declare that slaves above the
ape Of twelve years shall be assessed with tax equal 10 and
not exceeding that assessed land of the value OF three
hundred dollars thus defeating the principle BY forcing the
Legislature 10 levy specific taxation which mny make the
slave of the value Of fifty dollars pay tho same revenue as
the slave Of value of $500 would pay. But not con-
tented with exemping certain property entirely and forcing
the Legislature specifically certain other property
they LEFT the Legislature power 10 exempt from taxa
ton such other property may choose and 10 levy dis
cmIua.ivc all v.orem tho residue; and sir had
jus, leave have specific tax as 10 have dscrlmnave
advalucm tax Tor il is equally unue TO cay tDrse sa
taxed per upon his value OK shall be taxed
two per cent upon his value and he sheep shall go Free rs
it's say the horse shall pay 20 cents the OK shall pay ~
cents and the sheep shall pay nothing.
Sir in this particular the new Constitution Is worse than
tho od-ns,ead of forcing do right compcls us TO
do wrong So far as negroes ne concerned taxation IS
fixed law and nothing left Tor US but u"
carry that law into execution. Our sphere Of action m
tied 10 property other than siaves und The question now
arises shall ndopta system OF exemption ana dcfinna
ton or ehe1 Or shall adopt that broad and catholic
principle OF taxing the total value OF an estate without cS.
emption or discrlnlnainnf
There never time In our history when we should re-
antd more sacredly the advice OF the nsious Jeerson-
Ito make frequent Fundamental prlncipes-
advice so important that il cannot be ovefracd The ooser
vance Of principle is important in every relation OF NE
e,ch individual who successful have some great
leading ruo govern his action and 10 test Its correctness
In the science of mathematics we have certain leading rues
by which solve the problem and then test the correctness
of the solution In The legal profession there arc certain
great rules Of construction which have been preserved
through all ne for The protection OF The citizen from the
crude Irregular and arbitrary notions OF Judges md jurors
How much more important it is that rules Or principles
should be observed n legislation where life liberty fortune
and character rest for support in the lost resort
far out At SEN without chart or compass, helm or an
Choir rs would have government where principle was
not regarded and where interest," caprice the crude notions
of right and wrong and of temporary expedency hold con-
trolling sway. ;,
This question of taxation may TO be very small
matter but 1t involves great principles therefore, we
ought 10 give most deliberate consideration we are
now organizing government. We are not preparing
for the cxgences of the momeu-or our mere tempo
rary ncce,ss-bn, for our Permanen; and future weaTe
the gentle shower but we erecting building win n
founa inn and expansive roof 10 protect from the mcrcrse
btst and ptss family and descendants
Oar action will only he scanned b. contemporaries
bu, those after will look 10 II tor precedent;
and every alteration amendment 10 our exist
ing Constitution will call up for consideration and sub
lsct il the most rigid scrutiny
Lcus therefore, in first step, adhere wit. tcEacty
and nness 10 equitable and righteous principles ana NOT
DC rn breach 10 made in those barriers which wisdom
and Justice have erected for tic protection Of the citizen
against arbitrary power and oppression. Sir liberty tscll
hath other guardian angel than principle, no other castle
for its protection other htfr 10 Inc hnrns oi
which 1t Gun hang.
1t is the object Of government IN grant lis charter tor
privileges expire nj the next session Of me succeed
ing Legislature hut establish fixed rules and principles,
securing them In peleity The taxing power Is n
best arbitrary poweri in fact It Is ono Of the most nbi'
ary In government; and without some rule 10 m
or restrict may be made work great oppression and
wrong. The power 10 take from citizen his property,
without his consent Curther than consent implied by his
being member of the govcnment is enc when Ought 70
be exercised with the regard TO handed Justice
Can this be done BY exemption and Discrimination What
rule determine The character and extent Of the dlscn.
nation Where is it 10 commence Where Is 1t to end =
What guaranty have you of its equal and Just operation
on all The citizens; And If il could have such operation,
where wou be lis necessity For then il would not change
the amnua q" taxation paid by any Individual but only
transfer il from article to what great benc-
IL could BE- the farmer know that tho products OF ms
farm not taxed II he had TO pay precisely the SAME
amount ii they Exemptions and determinations
In taxation nothing or less Than tax upon
The Individuals choice. fo allow the citizen the unroscIr
ed right TO- choose for hn1se tho property ne Is TO possess
Do taxed upon if his fancy directs him to other proper
w. ne is enjoy II free from taxation This Is much Ike
tic ,radionary story Of Oliver Cromwell granting tho prayer
of certain petitioners When The petition was
presented 10 him. no cried out "Grlnted granted but II
catch them mass I'll hang the last ono Of them The
citizen desires the right 10 acquire such property as may be
necessary his comfort ond happiness or os may slt HE
notions and peculiar fancy The privilege Is granted TO him
by the Bill Of Rights yet his discriminating system says to
him "u if fnd you With particular kind OF property III
tsx youn Mr. Chairman. oil erriag mortas es
our nro corrupted and reasoning powers per-
yerled thcro amongst Us VINO are perfect 10
be made ruler and judge over the rest It seems to ms Eli
that the system OF government is wses and best which Sc
cure. 10 each individual the full unmoested and undisu'bsd
endowment Of oil his peculiar notions that in their exer
else he another Then why say TO the PeaccGl
and orderly citizen who has his whole vested in ho
seq "You .ha pay heavy government, for holding
and enjoying this kind of property ant 10 another czsn
neither better by BY Practice whose whole estate
/, composed Of tobacco and cattle fCu sa hold your pro.
perry free from tasa'onT
Blu, Il Is commended that some exemptions ought 10 be
for the henet oil the poor man. BuI air car any euCs
svstem devised that will give temporary practical
benefit 20 lilo entire poor Of ;o country fo be reneH'-
bcred hn property ike other things is very unequaly dis
,rlbus and while you providing for one poor man. yo
nre dis essing another IN order 10 make this matte: :l
s;mne md cssiy to DO understood lei lis reduce 10! ary
nent s.ke) The government 10 miniature Su1pose sF !a
We have small government, with only i'ee lex paying
c;,izens-namcy A. and C-and that tho amount Of reve
nue necessary support this small government, is bu: the
cum OF dollar. All of these tax payers are poor men
Poor owns property Of the value OF 1900 and poor and
own property each the value of $500 The total value Of
these three would be $780, ard the general ad yaoam
system would that twelve and half cents 10 the
hundred dollars vauf and would pay fifty cents and and
would pay twenty-five each But suppose you exempt
saw two hundred dollars worth OF property 10 each payers
then poor and would pay nohne but poor A. instead Of
half would now have pay the Who'll" expenses OF the
aovernment-in.tcad Of paying fifty cents he will pay
doar-instead of paying 2f per cent the hundred dol
nrs he will pay fifty the hundred dollar. vnue
OF his taxable property Ii will suffer ourselves. view
with urprcudced eyes. this general ad vaorem system
which admits OF exemptions discriminaons will
soon sse that the poor is the last In the world that
should compain 1t is but carrying into execution that great
scrptural principle, of "Where little is given little is
CURED" dollar in poor mans pocket Is good
dollar in rich mans pocket and he will pay one cent
that dollar chaerfuy the rich would pay thou
sand cents on one thousand dollars.
And cir when he swaps this guaranty against fraud
and oppression for minor exemption discrimination
In bis favor like Esau he sells his birth right for Of