Richmond daily times. [volume] (Richmond [Va.]) 1850-1853, 1852-02-26
LEGISLATURE

IsEOloi1A
The proposition of Mr.. Price of Greenbrier
to exempt cattle, sheep and hogs from taxation,
has been the subject of debate in the House OF
Delegates for several days past. We have been
prevented by other engagements from watch
ing the whole progress of the discussion, but we
had the pleasure on Tuesday of listening to the
speeches of Mr.. Scott of Fauquier and Mr..
Lewis of Harrison, on the subject
Mr.. Scott commenced by referring to the fact
that the House of Delegates and Senate We're
organized upon different principles of represen-
tation; a tax bill had to be framed which should
meet the appreciation of the Senate, and it was
absolutely necessary, if they desired to avoid
protracted session of the General Assembly,
that spirit of harmony and Cancellation should
prevail between Its two branches. He did not
regard the proposition of the gentleman from
Greenbrier as bringing up fairly the question
of exempting agricultural productions from tax
alton, inasmuch as it included cattle, sheep and
hogs in that category. He expressed his sur
prise at this movement, as well as at the source
whence it originated. If there was any one
thing that the East had right to expect under
he new regime, it was that cattle, sheep and
hogs would become the subjects of taxation
In the late reform Convention, the gentleman
from Greenbrier and others from the same sec
ton of the State, had often dwelt upon the in
creased amount of fakes which the West would
pay, and when asked what We're to be the sub
jects oft, their uniform answer had been, 'our
cattle on a thousand hills 1t had been argued
that as young slaves were exempt from taxation
because oftheir want of value, by parity of
reasoning, young cattle ought also to be exempt
ed. This argument Mr.. Scott thought was
founded upon false assumption. He contend
ed that slaves even of tender age have value,
and that their exemption from taxation is based,
not upon the opposite assumption, but upon the
principle that reproductive labor should not be
taxed Allusion had been made to the fact that
the slave property of the commonwealth is ex-
cepted from the rule of ad valorem taxation; but
there was good reason for this. An nd valo-
rem tax on slaves would be manifesty unequal
and unjust for the that the value of slaves
is not regulated by the value of their labor here
There is a constant demand for our slaves in
Dor there regulates the market price here
Hence the constitutional provision which takes
from the Legislature the powerto tax this spe-
cies of property according to its market value.
A proposition had been made in the Convention
to exempt cattle also from ad valorem taxation
but had failed the distinction already pointed
out in favor of slaves having been fully recog-
nized by the Convention.
Mr. Scott admitted that he had objections to
imposing tax upon any species of prop
erty, existing in excess in particular localities.
but situated as we were, we could not avoid d J.
ing so. The best that could be done was to ap-
proximate as nearly possible to equality in the
distribution of the public burthens. Mr.. S. said
that heavy excess of the land tax was paid by
the East The Trans-Alleghany district now
paid more on horses, than the Piedmont dis
trict, because the tax was a specific one, laid
without reference to value, but when the ad
valorem principle should be applied to horses,
he believed that Piedmont would pay more than
Trans Allegheny. He read a statement show
ing the amount of taxes paid by the East and
West respectively on clocks, watches, coaches,
pianos, harps, plate, interest," income, licenses
&c.i sFrom this statement it appeared, he said
that upon all the principal articles of revenue
CACopt OilCt tucIo WIS INEQUALITY Vi ldAdIlOI III
favor of the West. Was it not fair to counter
balance this inequality if possible, by tax on
cattle, &c! Gentlemen had argued, that if the
cattle of the West was taxed, the agricultural
products of the East ought also to be taxed: that
owing to the want OF a market, the productions
of the Western soil were converted into cat
tle and that it would be unjust to tax them
and at the same time to exempt the agricultural
products of the East. This view he thought was
rather specious than sound The reason why
the lands of the East were devoted to agricultu-
raj products, was that those productions were
valuable whilst just the reverse was the case in
the West. And when we come to assess value
on land the East pays for the value of its agri-
cultural products, while the West is compensa-
ted for the want of a market by the low amount
Gifts land tax. To impose a fair and just tax
upon agricultural productions, you must equal
ize the tax upon land, making it the same upon
every acre-you tax production-when you tax
land.
Mr.. Scott expressed his regret that this prop
osition to exclude cattle from taxation, should
have emanated from the gentleman from Green
brer, ardent and consistent friend OF internal
improvement, for he looked upon it as likely to
prove a deadly blow to that system. No more
effective mode could be adopted, of rendering
internal improvement hateful to the East, than
a proposition to exempt this large property of
the commonwealth from taxation, because it
exists in excess in the Western portion of the
State. Was it polite in Western gentlemen
to insist upon the exemption, when by SO doing |
they would drive from the support of our great
schemes of improvement, number of gentle |
men who have heretofore opposed the whole
system, but who have recently indicated their
willingness to unite with us in the prosecution
OF our most important enterprises! Eastern Vir
ginia had never regarded herself as particularly
interested in the internal improvement policy.
She has the ocean, broad rivers and level plains;
she never felt the same necessity the West
for artificial channels of trade. She has here
tofore been accustomed to see inequalities in our
tax bills, but she looks forward to a change I'M
der the new order of things.
Mr. S. said that it was from no expectation of
benefit either to the county he represented or