Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1852-04-13

cantc aiia. II prohibits expressly tie douSs
and vao--n capital invested in public
private securities r:aiinr an annual income in money II
carHut be .cc with the Injustice cl c"nus inning ag
cultural capital acn 10 The scah!ng rcd grinding process
o dcI',e taxes.
..cugr4 productions should be exempted (com ;aS=F
because they The necc5saics n IT,. To tax nece'sati'
adds 10 te cst o all Tie products ri aof, by iE'Feass
tlc Cos, .! living 10 le abute which mus DC c"nii!i
ted ~ corresponding acreas" in lis "'aa2s necessarily
en.e1- into the OF al! the pr"iuc.s Of his llbur
Our "dvcEsFirs admit HE proptiey of the agricultural eS
emoa hy resting the claim vi the live socE exemption on
The assertion. that i've stock agricultural predictions
This rnlnd has been s,:ncty assumed by more than one
iebatcr here though the most experienced among teh en-
dravoaf IL avoid exposure by meapy steal distinction
tween identity aud assimilation, resemblance 10 arcc!-
tur'i productions LIE: examine he validity OF H'cac
arguments Arc cattle agrcu,a.a production Let us
<srtnd little 10 particulars and somewhat the power
Of analysis What is agriculture In is rymulngy II IS
The tle the culture o tic field Ii is The application Of
skill and force 10 stimulate the sail 10 increased production.
The products Of Tie Sl vegetables useful 10 the human
family rs food; contributing pleasures by hc. beauty
aud ia iancc, ti'ei' tins aud odors but without tho pow
cr "i ocOm"ilDn vollun The Simplest ;rG n ;atarG
ganzltiUn, the individuals Of the vegetable kncdrn.-
Ii We ascend step in the scale of creuto discover
lis ncS' stage OF Organized matter matera. uTsanz1
'n having hc power oilncomoon endowed with instinct
and constituting the members OF The animal kncom.-
Far FROM aen. Identical with lie members ii the vegetable:
kiagto' Icy exist in relation If actual anagcns, has
s wants Necessities and apIeies which mpe theuto prey
On Inc vegetable kngdo furnished with and with
instincts which tenciuna iii them TO draw Their subsistence
from c vegetable kny!on-lheY the natural eaclcs,
inc deadly io@s ot agricultural productions.
igins 10 the force Of these obvious truths, the czpe-
enc,i dcbltels from the West seek To make uva Of the
subtle doctrine Of assimilation and assert that the cattle OF
II" West bear 10 their agriculture, the relation which is
oIac to Eastern agriculture BY tobacco and the cereal
ranS because they into money the proucis
ol their farms without first feeding them live stock. If
this true, il might b. shown that they cnoy cxcn
ION IN Mat forn equal TO the exemption "i Eastern crops
Our crops Of annual growth pcrshahla in their nature
"g r0f!!r 20 decay consumed in tie usc and generally
sold within the year OF harvesting wen soj they become
capital and assume form subject 10 taXaton thus
l,Ivi IL of uun nd II
The practical operation of our system secures 70 The cat
Tie grower similar exemption for the OF year. II
bullock be @1rdeL crop that crop must b. OF
al growth The crop of 1852 must grow in 1852. The tax
is assessed in tho bcrnrs OF the year. the first day OF Feb
rlay, the value nt the bullock 1T that time. Say that
this value is eight dollars he pays the tax eight dollars
through 1852 But before February 5a3 the bullock is sold
fer ,'vcvc dollars wh the accreun the cumulative value
crcp Of 1859 withodt nny additional When the
commissioner in 1853 the bl:k ia sid and gone
and The accTcon the cumulative value the crop of 1852 has
| altogether escaped taxation.
!! there be not actual sale il is because the cattle grow
.r uhS 10 his advantage tn retain the bullock anensn
ted and Invested capital. /. being Convenient and
profitable IL retain the bullock !o another year 10 effect
sn" and ,oI uni Tor some other nrea.ehl Of he purchase
money The retention is equivalent 10 constructive sale
amd rcaVestmcnt and the IL refened in 1851 The
is assessed lie value Of The animal ia Fcbru:fy The
cumulative value Of 1853 escapes taxation throughout that
yrr and The 5uiIack Is sold before another assessment
Thus the crop Of each year in the animal enjoys an eXemp-
ii1n for the year. Just as our crop In cereal grain enjoys an
exemption Tor tie year.
GcntieGcn complain hat In consequence Of hc. remote
by rcds live stock and for that reason they maintain that
their cattle bear their agriculture the relation which
tho CEREAL gazing bear 10 our agriculture.
Il il 20 b. remembered that the disadvantage G position
If Western Land is compensated in the Of assessment
taey paying the average Of 81 03 per while the
;ev ana East nav on the ayerss OF about SS Der acre.
II has been insisted that tho aptitude for lie
Of live stock is the only clement Of value in Western lands
and is taken into the estimate OF assessment Of value; bu,
Ibis deemed be founded in error since land. OF
fertility aGi OF highest assessed value in tic West ap
rrupriae o,:er than grazing The feeding Of live
stock. But if the position were true, it would not follow
thai the cattle OF the West bear 10 their agriculture the
!aon which agricultural products bear to propose
! 20 hesrow lha, subec; candid consideration.
What is the relation whic! live stock bears 10 Western
agriculture? Let cndedvOr To ascertain 5y !0Ohn. nto
actual condition Of things. am farmer and planter
in the county Of M-cklenburg own landed estates there;
Iu in their natural state unaSSsicd and unmpovcd by
hunn clins they yield no revenue or income They haze
capacity for the production OF tobacco and tho CEREAL
grains. That capacity is estimated In the of
heir value" and carries them far above ;c average value
oi Western lands Eut without manure, without the app
cation Of skill and force they yield income In obeci
the divine mandate we earn our living by the sweat
Of brow. pay heavy these lands and hope,
not dsingly To make them valuable, compelled
70 employ on hem rtiouaby large capital exceeding
the assessed value q" the land invested in labor teams,
provcmcnts xments and whatever else experience deno
s.racs DC essential successful Iuge. All this proper
onatey large capital is essential 10 cultivate my crops
hcnl harvest house and secure them, to prepare
them " market and effect their transportation and sale and
on il all, pay another heavy tax.
How different the condition OF the Western ag1icultnraist
His country fertile in soil! delicious in c!nuc beaGa in
scenery Il the nrofse and buu!u gift Of benevolent and
benciic.nt Divinity. The spontaneous productions of ma
cheer and animate his joyous existence. Grass is his
crop rae her5age springs and lnxuics
on the margin 81 The mpcd ryuc 1t spreads out over the
unuiting fields climbs the mountain sides, and in
veve; green The beautiful SUBMITS which rect In the skies
The eemng abundance Of the rich harvest invites the sck.
am! the husoandnan And he does what have done;
uoks upon the wide field of nature II avail himself Of
the best de Of securing the Advantages wiihn his reach
And again, he enjoys Tho nuahccncu OF Heaven nature
has asniuned for his use the appropriate aclnc 10 SECURE
his huryI Ihr md Inc his
the beating lamb skps in the lawn; the sleek gamhos
the rich pasture Tho lamb his aborcr OK his lc-
Cormc the bullock reapshis fields, his harvest trans
pots his products 10 the barns prepares them Tor SAFE ard
raes them in his strength 10 distant markets. performing
in the process the part or function OF the con-
vcng product of the fields into useful md deli
cion4 iaod for And here, sir behold tic recipient
of tits great cancc instead OF cherishng sentiment
of gratitude Heaven, slrnning and struggling to avoid
his Just contribution support The government OF his own
crsatun protecting him III The enjoyment OF the highest adj
v,ntages known to the social state.
In narrative have exhibited the relations which live
stock bears 10 Western agriculture. They stand in the
place and perform the function occupied aud performed by
labor end toms We pay tax on our labor and teams,
and ticy should cheer(uy pay tax on live stock. am
anxious make this idea perspcuoas. propose o present
il ia lis smprs: form; and 10 illustration. Let us
suppose two young men, each worth thousand dollars,
about To- establish themselves in ie Tho first invests half
his capll in land in Aleckcnbug, on which nc pays
tax. Without Labor and skill his land is unprohtab'e. ami
he invest his remaining capital in labor and stock on
which he nsp pays The second vests hall his
capital IN Western lands which yield spontaneous crop;
but that must be muwn and secured ana 10 accom-
plish that he his remaining capital in live stock which
perform the importnn. Office TO place hm, equality
with tho citizen OF Mcckltnburg he pay tax On the
/ second invesimeni2
The cattle il violently resisted in til" West, because
hey insist will have sectional operation Disadvantage
ns to themselves Nov il this true would il consti-
tue valid objection to the imposition o! the tax The
fact that ia sectional In Ill character, rIuousy niect-
nr the East i. valid objection TO its assessment The
slave tax furniture conch income and Interest taxes ne all
scconi in c character and mainly collected III the East
7c no gentleman from the West that account proposes
to remit them. With what consistency they insist on
I the remission Of The ca!naI-he only tax which even
they can suppose Will DC collected mainly In the West?
But be shown that The cauleax vi" have sec
onal operation dispto2"runatey oppressive 10 Tie West
The census tnhles 540 exhibited The fact that Ihere were
eighty thousand more ia The East than West And we hn vc
no reason upprehend tina: those proportions havo been
subjected changes important as TO ofsata oppressive
" npon our Western brethren On the contrary when we
look into the organization .! society find i!s de-
scp;iun of properly generally and equally distributed
ana iusei constitute equitable and eligible sub
sc %! taxation Be well when considered with respect 10
rllf-.s Ia !o grand divisions u! the Stac.
: 81 ,,rr: topics "ti:; earnestly comnrTh 10
!i en: s.ur7t0n a the r"7: s"nlares OF tie "cs'-
ca p,ur!c-tcpica "ic: ru! ~ far heh"! moment 'han
anv Temporary financial expeent The great rnd intense
srupsa which distinguished the history c the recent Con-
ycn,on found s origin in the principles OF taxation ano