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


dollars worth of land. That bullock. that
eve, and that shoat, are consecrated hv
the labor of my hands, and the sweat q
my brow. Tax them, and the spirit AZ
THAT Constitution which looks upon don.
bic taxes with no degree of allowance
and which you have sworn to protect and
support, will be violated and DESTROYED"
The application oil. the redttcti0 lo0 Qbsns1,,rn
palpably exhibits the unsoundness of the
position. And will dismiss this branch
of tho subject, with the suggestion, that
an income salary or license tax operates
upon persons and not upon properly, and
hence we do not levy an income tar when
we tax agricultural productions as proper,
ty in being at the time of the assessment
1t will be observed, that il have not sue.
cessfully answered this constitutions ar
gument in favor of the agricultural exemp-
tons, having heretofore shown. that live
stock bear the same relation to the West
srn farmer that cereal grains, tobacco and
cotton do to the Eastern farmer, and that
for all purposes connected with the pc;
litical economy of the State, live stock
and cereal grains, tobacco and cotton, have
been classified together, and placed on the
same footing it necessarily follows, that
whatever Of remaining force there may
yet be in this constitutional objection to
taxing the one. applies equally tothe 9th.
err If, therefore, 1t be unconstitutional to
tax agricultural productions, 4 Is equally
Unconstitutional to tax live stock; and
the friends of the amendment, were they
disposed to do so, might, also, appropri-
ate this argument.
The gentleman from Halifax, Mr.. How
erton, in order to show that it would not
operate unequalIy or unjustly, to tax live
stock and exempt wheat, cotton and to-
bacco, has made use of an illustration,
which, think, when rightly considered,
will be found to be against, rather than
in favor OF the correctness of his position.
He supposes that farmer having two
sons gives to each 81 900, one ofwhom
remains in the East, and expends $500 in
land and $500 in slave property. The
other moves to the West, and invests
$500 in land and $500 in live stock
The gentleman from Halifax then suggests
that, if live stock should be exempted,
ouly half the capital of the Western son
would be taxed. while, by the provisions
of the constitution, tax would be laid on
the entire capital Of tho Eastern SON.
At frat glance this looks plausible, but
upon examination, it will be touno 10 DO
an unfair illustration of the question pre-
scnted. The gentleman exercised an ar
bitrary power when he selected the pro-
pcrty to be purchased by the two sons.
Suppose, on the other hand, that the East
crn son, instead of slaves purchases ag-
ricultural productions, and YOU tax live
stock and exempt these productions land
. this is what that gentleman is now seek
I ing to do y then, carry out the gentlemHn's
views and adapt his illustration to them,
( and it will be found that the entire CAPT.
tai of the Western son would be taxed.
and only halfthe capital of the Eastern
But adopt the views of the friends Of the
. amendment, and tax both live stock and
agricultural productions or exempt both
from taxation, and equality will be at
tanned. Adopt the former Alternative, AAd
the entire capital of each will be taxed:
adopt tho latter, and half the capital of
each will be taxed and half exempted
The inequality and injustice of taxing tho
one species of property and excmpting the
other, is manifest in this Some farms in
| the county of Harrison, land tho Same
state of facts exist in many other coun.
ties, and devoted exclusively to the rear
ing of live stock while other farms in
the same county are devoted entirely to
the production Of grain and hay for mar
ket. Now, il you levy a tax on live stock
and exempt grain and hay from taxation,
you will tax the first farm and its entire
produce and every article of value possess
ed by its owner while large amount of
value, an amount equal to his entire an
} nual crop, and, it may be, the crops of ten
years preceding, will be exemptcdin tho
hands Of the owner ofthc otherfarm.
This bill destroys that equality and un-
iformity of taxation, provided for by tho
ad valorcm system and we seek. by this
amendment, to restore it. The friends OF
this bill seek to make invidious distinc.
tions between the industrial pursuits of the
commonwealth and tho friends Of tho
amendment, desire and seek to place all
industrial pursuits, whether in the East
or in the West, on the same broad plat
form of equality and uniformity OF the
governmental burthens. The friends Of
the bill say-taI some and exempt others
The friends ofthe amendment say-tax all
or exempt all, and in either event they
will be satisfied and contented. How
sectional. selfish, and exclusive the posi-.
ton of the one how noble, patriotic and
cnviablc the position of the other Tar
alton shall be equal and uniform throughout
The Commonwealth. This is the fat Of the
Constitution the people have sanctioned
1t and we have sworn to obey it.
1t has been urged in this discussion by
the distinguished chairman of thecommiE.
tee, that equal benefits would result 70
the citizens of the East and West. by the
exemption of grain, tobacco, and cotton,