Cooper's Clarksburg register. [volume] (Clarksburg, Va. [W. Va.]) 1851-1861, 1852-06-09

That Convention did not, like the gentle
man from Mseklenburg. look with fear
and trembling TO the practical effects OF
the ad valorem system of taxation. III so,
why was it adopted This system found
favor with the Convention. The mem
beers of that body thought it would be Just
and equitable in its operations, and endor-
sed and sanctioned it. as part OF the lun-
damental law of the State. And the clause
authorizing tax upon incomes, licenses
and salaries, was not inserted for the pur-
pose of relieving any property from the
hardship or inconvenience of ad vaiorem
taxation, as that gentleman seems to sup
pose but for the purpose of enabling the
General Assembly to reach class OF cit
i1ens, by a tax bill, who were engaged IN
a lucrative business, and were, in fact
wealthy, and possessed but small amount
of property and these considerations OF
public policy, dictated that it was insxpe-
dent to expose. by tax bill, to the gaze
of the world the pecuniary condition OF
those of our citizens, who were engaged
in mercantile and other commercial pur-
suits, citizens whose credit. not unfrequent-
ly, is their principal and chief stock In
trade. These, l apPrehend, were the
principal causes for its insertion. The
Constitution had declared, that all pro-
psrty other than slaves, shall be taxed in
proportion to its value" This was all
right, in the estimation of the Convention,
SO far as it went but it did not go far
enough. There were certain incorporeal
subjects, which were not reached by this
general provision, and which ought to be
taxed and to reach these subjects Gu
mulative clause was inserted, authorizing
the General Assembly to levy a tax upon
incomes, salaries and licenses.
Whatever, hereafter, may be determin
ed to be the causes which led to its inser-
ton, or whatever effect it may be consid-
cred to have upon other subjects of value,
yet it is certain to my mind, that it was
never intended. and can not be made TO
land or its issues. Admit that the Chair
man OF the committee was right, and that
this clause WAS inserted to relieve proper
ty from the hardship and inconvenience
Of the adj valorGm system and yet, it is
absolutely certain, that it was not intend
ed to, and cannot legitimately, be so con-
struOd, as to make it affect the tax upon
land or the tax upon the issues of land,
either directly or indirectly. When this
clause was adopted, that stern mandate
of the Constitution stood unrspealed,
which declares that "svcry slave who hai
attained the age Of twelve years, shall be
assessed with tax equal tn, and not eX-
cecding that assessed on land of the value
of three hundred dollars. Under this
provision, an ad valorcm tax is required
tD lN, L., Il nj MI - IA ON
slaves is made to depend upon the asses
sed value, and the amount of tax upon
land. Whatever, then, may be the effect
of the 25th clause, upon other species oil
property, it gives the Legislature no pow.
er to release land from the hardships Of
ad valorem taxes, by isvying upon its ow'
ner or occupant an income, salary or Ii
cense tax. If the converse of the propo-
sition were true, then away goes youl
much priced Eastern guarantees. Land
and slaves are exempted, express Censti-
tutional provision from the operation Of
the clause relied upon by the gentleman
And, so far as land and slaves are con.
ccrncd, it were all one. that this 25t
clause should be struck from that in,tru
mcnt.
But, again, and finally on this point
1t is further provided i'll the Constitution
that "a capitation tax equal to the tax as
sessed on land Of the value of two hundred
male inhabitant, who has attained the age
| of twenty one years"
The labor of man, mental or physical
enters as component part into every con
ceivable subject upon which = tax bill car
operate. The application of human indus.
try and human skill to the elements and
raw materials Of nature, in such manner
as will cause them to best administer to
his wants, crafty his desires. and please
his fancy. is the prominent characteristic
and the highest achievement of civilized
man. All laws which have been enacted
concerning nle~m ct tuuml, are prGdicatcd
on the fact that the owner has achieved
the right(ul possession Of the property on
which they operate, by mental or physical
exertion and toll. Now, sir, admit the
correctness Of the constitutional position
assumed by the worthy chairman of the
Finance committee, and, by his own pro.
cess of reasoning, will prove that, I'M
der the existing Constitution, no tax can
be levied on the property of the people
ofVirginia. Here is the argument-I will
state it fairly. The spirit of the Constitu-
ton is opposed to the imposition of dou-
3e taxes. Land and slaves are taxed, and
to tax the issues of land aAd slave labor
would be double tax, and contrary to
the spirit Of the Constitution. Grant it
and what follows Where will the Cen
eral Assembly find property on which to
levy tax for the support of Government
You cannot tax my horse. Myself and
my servant have fed, tutored him, and
learned him to obey the commands of his
master. He is fine, noble fellow, spirit
ed and we'll trained F.; but much of his pres
,..,lL,n .. LIZ. ---.-..l. L