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

Mr., ScoTT has, ut our request, furnished us
with the following notes of his argument upon
the Tax Bill. We wish to say to this gentle
man, that, though we are compelled to divide his
remarks between two OF our daily issues, never
theless, the entire speech will appear in our
next country paper. Let us add, that it will
afford us great pleasure to publish the views Of
any other gentleman on the other side, rs it is
our desire to furnish our readers with complete
views OF this interesting question
Remarks of MIR. Scott, of Fauguier,
Made IN Committee Of the Whole on the propo-
sst'on TO tar The Productions of Agriculture
Mr.. ScoTT said, he felt reluctant to trespass
again upon the attention of the Committee, but
a strong conviction of the impolicy of taxing
the productions of agriculture, and a deep sense
of the injustice that would flow from it, forbade
him to remain silent
On the proposition of the gentleman from
Greenbrier (Mr Price) to exempt cattle from
taxation, the propriety of this tax had been to
some extent considered, but the defeat of that
proposition gave no indication of the fate that
awaited this. The vote had been close, and
some gentlemen who then voted with the ma
Jorlty, avowed the intention of voting afterwards
to strike the productions of agriculture from
from kanawha, (Mr. Patrick) the mover of
this amendment, was himself one of these, and
So he regretted to repeat the former vote afford
ed no test as to the opinion of the committee
on the question now under consideration.
MIR SCoTT said he had heretofore sufficiently
explained his views on the question of the cat
tile tax he did not desire to reopen that ques-
ton. Heregretted that it had given rise to so
much sectional feeling. The desire to protect
the sections form which we come, and advance
what we conceive to be the peculiar interests
of those whom we Immediately represent, was
natural; but still n due regard for these conside-
rations was not incompatible with entire Justice
to others.
For himself, i'll voting to retain cattle in the
list OF taxable subjects, he sought advantage
for his immediate constituents. In the county
OF Fauquier very large capital was embarked
IN the business of grazing, and not less, perhaps,
than fifteen thousand bollocks annually found a
market there, and to these were to be added n
large number of cattle homo raised; so that, in
all probability, there was not another county
in the State from which larger revenue would
be derived from this source.
1t was said on the other side that a larger
number of cattle was held in the Western, than
In any other of the grand divisions of the State,
and they apprehended, therefore, that larger
portion OF the burthen of this tax would fall
upon that division. But this was very far from
being certain. In the first place, the cattle in
the several divisions had never yet been accurate
~ enumerated; large herds were known to be-
held in; he Valley and in the Piedmont and
it remained to be shown by the returns Of the
commissioners, in the discharge of the duties
proposed to be required of them by this BILL
where the excess does, intact, exits. In the Sc
cond place, the tax is no longer to be specific,
when each head, wherever, found, would be as
sessed at the same rate but it is to be 'ad ralo-
rem,' according to which each head is to be ra-
ted at its proper market value at the place of
the assessment; so that although the larger num-
Der may be found in the Western division, tho
larger value in the others may make up the de-
iciency.
In the late convention, when the apportion-
ment OF representation was under discussion, and
our Western friends We're demanding so stovt-
ly implicit submission to the numerical MAORI
ty, our observations upon the existing inequality
OF the contributions to the treasury of the differ
ent divisions were constantly answered by the
assurance that under the new system of taxa
ton about to be adopted, the inequality would
at once be greatly lessened, and at no distant day
wholly disappear. And when we asked to be
informed from what source the anticipated in
crease of revenue, in the West, was to flow,
with one accord they pointed to their "cattle on
q thousand hills"
1t was, therefore, not without surprise, that
he now witnessed this struggle. In the Con-
vention, certainly, an universal expectation was
entertained that, under the new system, a part
of the revenue was to be derived from cattle,
and it must be conceded that the same expec-
tation prevailed generally throughout the State.
Mr. ScoTT said in his judgment there could
be no more fit subject of taxation. 1t was kind
OF property peculiarto no locality confined to no
section, but spread everywhere, and upon an
exact enumeration, he believed, it would be
found to be more equally diffused over the sew
eral divisions than any other upon which it
was proposed to lay assessments.
Besides, it must be recoected that very
large proportion of the property ofthe State con-
sisted IN cattle, to exempt which, therefore,
would be not only to exempt large amount of
active capital, when capital in every other form
was to be taxed, but would be strangely to ex-
empt that capital when employed in a manner
toyleld the most productive returas.
If the apprehensions of gentlemen should be
verlhed by the result, that is to say, if it shall
be proved that the larger part of this tax will
tall upon their section-yet, Mr.. ScorT said,
1t would not furnish any we'll grounded objec-
ton against the tax. 1t was impossible to frame
a tax bill which would work exact equality. If
any one species ofproperty could be found diff
fused equally over the State so as to furnish an
exponent of both sectionaan individual wealth,
the entire revenue might be levied from it, and
even justice be melted out to all. But here no
such property was to be found. The State
comprised large area, of greatly diversified as
pect'. inhabited by persons engaged in every
imaginable pursuit, and possessing the different
species of property in very unequal proportions.
10 Distribute, therefore, the burthens of taxa
tion' with any fair approximation to equality, it
was necessary to embrace many subjects in the
tax list, and as often as an assessment wa, made
on one species OF property, held in excess in
one quarter, an assessment should, in turn, be
levied upon another species held in like excess
IN another quarter. Thus a system of compen-
sation would prevail, and the nearest practicable
approach made to the attainment of that Justice
and equality which every regulated govern
ment was bound to respect, and which gentle