Richmond daily times. [volume] (Richmond [Va.]) 1850-1853, 1852-03-13

proposed to be exempted.
Mr.SeoTT said, under the present system, all
these subjects were to be retained on the tax
list; not one was proposed to be striken from it,
and, consequently, the existing inequality was
to be perpetuated, in all its present magnitude,
aggravated, as he would show, by the ad valo-
rem feature, which had been, as he thought, so
heedessly foisted upon the amended Constitu-
ton. Instead of striking out any of the une-
quail subjects, the evil had been further increased
by adding household furniture to the list, which,
with the two hundred dollar exemption, as now
prescribed, will fall with double weight on the
East. Retaining the ancient carriage tax, and
adding the new tax on household furniture, so
devised as to exempt from its burthen almost the
entire Trans Allegheny DIVISION was it not right,
now, to search in that region for some kind of
property held in excess there, and, upon the RUE
OF equivalents, lay an assessment on it !! 1T cat
tie furnished the desideratum, ought we to re-
ject them! Ought gentlemen from the West
seek to screen them! Now that they are pos
sessed of the long coveted power; now that the
control OF the revenue has passed from the East,
now thatthey have obtained the disposition ofthe;
honours and emoluments ofoffice, and the full fui-
ton of the spois of victory is it fair, when taxes
are wanted and burthens to be distributed, that
they should endeavor to hide from lis those thou
sand cattle-covered hills, to which they so exlut-
ingly pointed when the issue seemed doubtful of
the contest which producedthese results
Mr.. SCOTT said: His Western friends seem
ed not to appreciate sufficiently the advantage
they had gained in the dd valorena system of
taxation. And when he said his Western
friends" he meant not to include the people of
the Valley, for they, like their neighbours on
this side, were the sufferers by the change. The
advantage enured entirely to the North West
and the South West, to those regions from
which proceeded the stoutest opposition to the
cattetax. He had maintained in the Conven-
ton that the Valley was the natural ally of the
Piedmont, and more identified with it in interest,"
than with the Trans-Alleg hany, but he had fail
ed to impress his views on others, and now the
truth of what he then maintained was too plain
ly demonstrabe to be longer questioned. They
were to be affected alike by the new system Of
taxation, and they were interested alike in the
exemption OF the productions of the soil--in
both OF which respects they had the fortune to
stand opposed to their recent confederates of the
further West.
That the ad valorem system would operate in
favour of the West, was apparent from even the
slightest consideration.
Every species of property, common to the
several divisions, bore higher market price as
it progressed eastwardly. Horses and cattle
for sale. The cost of driving and the profit on
the trade were paid by the eastern purchaser
This was true of both horses and cattle, but in
respect to the former the difference was great
er. In the region in which he was reared, the
horse continued in comparatively rude state
but, introduced to this market, he was practised
to gaits, and broke to harness, and so had his
price doubled.
Upon the increased price the tax was to be
laid. An illustration of the working of the new
system may be found in its operation upon the
horse tax. As shown by the tables, the West
esn division paid in 1850 the largest portion of
this tax compared with the Piedmont it was
as ST 0,237 SO to $9,547 80. The tax on horses
being specific assessment of ten cents on each
head, it follows that the number of horses n the
two divisions was respectively 102,375 and 95,-
473. Assume the difference in the price of
horses IN the two divisions to be $40, lit will in
fact be found to be more than double)-
but tor the sake OF the argument, assume it at
$50, and value the Western horses at an aver
age of $40. The whole value, therefore, of this
species of property i'll that division will be 3d.
095000 90; and the whole value of the same
species in the Piedmont, valued at $50 per head,
will be S4,773,650 90. Taxed adj ualorem at
the rate of ome.tM Of one per cent, the horses in
the former division will yield revenue of S.
100 90, whilst those in the latter will yield re-
venue of 1851 so.
Mr.. SCoTT said: His western friends, he
thought, ought to be satisfied with the advanta-
ges they possess. In the hew modelling of the
constitution they had gained everything, we
had lost everything. They had imposed on us
system of taxation by which our already un-
equal burthens were to be made more unequal.
They had compelled us to address ourselves to
the immediate extinction of the large State debt
whilst this equality prevails to its utmost extent,
and before chance can be offered for its ameli-
oration-certainly before the works of improve
ment, for which the debt was chiefly contrac-
ted, can reasonably be expected to yield any re-
turns, in the shape of dividends to the treasury;
being ready themselves, hereafter, to enjoy the
revenue from that source when time shall make
these works productive.
At the same time when these imp ortant pc
cuniary advantages were achieved, they possessed
themselves of largely inreased political weight
IN this house ofassembly, with the reversion of
the other in speedy expectancy. And yet not
wlthstandng allthese things they will not consent
to pay poor tax upon their cattle-lest, per
chance, they may be made tocontrbute a small
excess OF the revenue to be derived from that
source.
But MIR. ScorT sad gentlemen complained
that he did them injustice in this-they say
they are Wiling TO pay cattle tax upon condi-
ton; but upon what condition? Why if we
will pay an additional tax 'ad ualorem' upon the
productions of the soil; that is tosay having paid
tax upon our lands according to theirvalue, and
a tax upon the labor with which we cultivate
the lands, five will pay another tux on the pro-
ducts OF these, they will pay TIA, along with |
us, on cattle.
No one can be alta loss to see how much the |
advantage of such bargain would enure to the
other side. By it the products of our lands in
the shape of wheat and corn would be taxed, and
the great products of their lands in the shape
Of the annual grasses would escape untaxed.
TO that effect was the proposition of the gem
tleman from Greenbrier, Mr.. Price and to the
same effect is the pending amendment of the
gen tIeman from Kanawha, (Nlr. Patrick)
The pretence is that cattle are an agricultural
production, or if not such, in the strict sense of
The term, they are said to be assimilated to it,