Lynchburg Virginian. [volume] (Lynchburg [Va.]) 1829-185?, 1852-03-01

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mi, nothing relating to the Appomatton eontrover.
sy. except advertisement. r..
TnxattOm.
On our first page. we give speech Of
the talented young delegate from Patrick,
Mr.. Staples. upon the proposition of Mr.
Price, Of Greenbrier, TO exempt cattle.
sheep and hogs from taxation. Although
wear not prepared TO sssen, fully to his
views, they are ally maintained. and his
closing remarks breathe liberal and pa
triotic spirit. The adjustment of the de-
tails ola tax-bill. so as to produce an equi-
table and uniform system.is n labor full Of
difficulty and embarrassment. Indeed, the
subject Of taxation-i's philo,ophy-its
bearing upon industry and production, are
the most puzzling questions that the po-
liticsl Economist encounters. All partici.
pate in the blessings of govcrnme nj. and all
should share. according to their means. its
burthens-but so varied are the pursuits
OF men, and so muliiform the subjects of
production and trade, and so irregular the
results Of commercial speculation, tina, the
attainment of uniformity is next to. If not
entirely. impossible.
The immediate proposition before the
Legislature is one of much importance to
farmers and graziers. but the absolute ne.
eessity for u larger revenue to the State,
than il has ever yet demanded. imposes
upon them the duty of additional contribu-
tions. Doubtless other clauses of the bill
will bear ashardly upon other classes of
citizens. II, however. it is deemed nece.-
sary to impose tax upon this. species of
property. We think there should be such
cxccptions,as would relieve those who are
unable to pay.
That the reader may have both sides of
the question before him, we present n
sketch of the remarks ofMr. Scott, orFau.
q"ier, t'kcn from the Richmond Times:
Mr. Scott commenced by referring to
the fact that the House of Delegates and
Senate were organized upon different
principles Of representation; a tax bill had
TO be framed which should moct the ap-
probation Of the Senate, and it was abso
luicly necessary. ifthcy desired to avoid
P-otractcd session of the General Assem-
bly,. ihata spirit of Harmony and concilia-
iion should prevail between its two bran.
shes. He did not regard the proposition
ofthc gentleman ftom Greenbrier as bring
ing up fairly the question Of exemp,ing ag-
riculiural productions from taxation, mas
much as it included cattle, sheep and hogs
in that category. He expressed his sur.
PRISE nj this movement, as well as at the
source whence it originated. Irtherc was
any one thing that the Eist had a right
to expect under the new regime. it was
that cattle. sheep and hogs would become
the subject Of taxation. In the late reform
Convention. the gentleman from Green
hricr and others from the same section Of
the State had often dwelt upon the incrca.
scdamount oftaxcs which the West would
pay. and whcnaskcd what were to be the
subjects fit, their uniirom answer had
hecn. "our cattle on a thousad hills" II
had been argued that as young slaves were
rxempr from taxation because of,hcir wan,
Of value. by parity of reasoning. young
cattle ought also to lie exempted. This
argument Mr.. Scott thought was founded
upon false assumption. He commended
that slaves even Of tender age have n value
and that their exemption from taxation is
bascd' not upon the opposite assumption,
hut upon the principle that unproductiye
labor should not be taxed. Aiusion had
been made to the fact that tie slave prom
crty ct the commonwealth is excepted from
tho rule ofad valorem taxation; iu, there
was good reason for this. An al valo.
rom tax on slaves would be maniEcstlv un.
equal and unjust for the reason that the
value Of slaves is not regulated by the val.
ne Of their labor here. Therei is a con.
stnnt demand for our slaves in the South.
rrn States, and the value Of their labor
there regulates the market price here
Hence the constitutional provision which
takes from the Legislature the power to
tax this species Of property according to
its market value. A proposition had been
made in the Convention to EXEMPT cat,l,
also from I'D valorem taxation, but had fail
I'd. the distinction already pointed out in
favor Of slaves having been fully recogniz-
III hy the Convention.
Mr.. Scott admitted tina, he had objec.
mons to imposing tax upon any species of
property, existing in excess in particular
localities, but situated as we we're, we
could not avoid doing SO. The bes, tina,
could be done was to approximate as nea--
y Is possible to equality in the distribu.
ton OF the public bur,hen. Mr.. S. said
that heavy excess ofthe land tax was
paid by the East. The Trans Alieshanv
district now paid more on horses, than
the Piedmont district. because the tax was
specific one. laid without reference to
value, but when the al valorem principle
should nc applied to horses, he believed
that Piedmont would pay mere than Trans.
Allsgnny. He read a statement show.
my the amount Of taxes paid by the East
and West respectively on clocks, watches.
coaene:' pianos harps. plate. interest. in.
srpeaicd' ne said. that upon all the prin-
" revenue except one. there
was inequality Of taxation in favor of Tho
West. Was 1t nor fair to coun,crbal.ncs
this inequality il possible. by tax on car
lie, Ncl Gentlemen had argued. that IL
the cattle Of tho West were taxed. the ,o-
ricultural products ofihe East ought to Be
taxed; that owing to the want of a market.
the productions ofthe Western soil were
converted into cattle, and that it would be
rynst TO tax them and at the Same time to
exempt the agricultural products of the
East. This view he thought was rather
spscicus than sound The reason why the
lands oi the East were devoted TO agricuI-
sarsi productions. wrs that those pro.
dne''"ns were valuable whilst just the
rrverre was the case in the West
And when We come to assess a value on
land, the East paws for n. ..i, r: