The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1854-12-01

charge OF Ibis Company a desirable object, and
: when completed will afford important commercial
4 advantages.
/ The appropriation for the Improvement OF Tar
i River has been paid to the Commissioners appoint.
ed TO superncnd that work. 1t is believed thai
the appropriation will be found insufficient 10 com
4 plee this desirable Improvement.
j The Fay eteville and Western Plank ROAD has
! been extended. Plis valuable Improvement has
paid good dividends and affords great facilities TO
the public. The report OF the President and Di-
rectors OF the Company having that road IN charge
! Is herewith transmitted.
! The Western Turnpike has also been extended,
and Is work afording great convenience to the
portion OF the State in hich II is located
| The Stock Of the Mcdowell and Yancey Turn
pike has been subscribed, and par Of the State s
subscription has been paid.
The Reports of the Cape Fear Navigation Com.
pany, and Of the Western Plankroad Company,
are herewith transmitted. Also the Report OF the
President of the Petersburg and Of The GreenvIlle
and Roanoke Railroad Companies and the Re-
| port Of the President and Directors Of the Roam
] oke Navigation Company.
| A9reeably to the provisions Of the act passed
at the last Session Of the General Assembly, 10
incorporate the Atlantic and North Carolina, aud
| the North Carolina and Western Railroad Com.
panles, arrangements made with the Presi.
dent and directors of the Moth Carolina Rail
| road Company, for the Survey of a Railroad route
from Beaufort Harbor to Goldsboro', and also for
the Survey OF route from Salisbury TO the Ten
nessee line. In pursuance Of these arrangements,
Col Waller Gwynn was appointed Chief Engin-
eer to superintend their execution. The Surveys
OF both OF these important improvements have
been made. The able Repor: Of the Survey OF
the Eastern Route has been made, and is herewith
transmitted. The Report of the Western Route
will be transmitted when finished.
The attention Of the General Assembly is res
pectlully invited 10 the subject of common public
highways. Good roads very important to
every community The present mode Of assess.
ing the labor, TO construct and repair the common
highways, is unjust and unequal. The labor per.
formed Is tax. 1t frequently occurs under the
existing law, that persons possessed of large
tates, contribute little labor in repairing
roads, while heavy cxactions are made OF others
whose means are very limited. This is wrong
Persons ought TO contribute in proportion TO the
value Of their estates. a.... ....- ~. ..#s..
The amount Of public debt, on the 3lst of DC.
tober, 1854, two million, eight hundred and
ninetysx thousand, two hundred ami seventy dol.
lars, thrty.one cents, ($2, ,e96 .27O 3l.) This
does not include two hundred and ffly thousand
dollars, (&25O, ,000) Of the Bonds of the Whining. |
Ton and Raleigh Railroad Company, which were |
endorsed by the State, because the Company reg. |
ularly meets the interest, and from time 10 time,
is paying portion of the principal of its debt.
The Report Of the Public Treasurer showing
The condition Of The finances Of the State, will in
due time, be communicated.
The Report OF the Comptroller, from the fiscal
year ending October 3lst, 1853, is herewith trans
mitted.
In regard 10 Revenue system, | repeat the
accommodation contained in my message al the
commencement of the last session of the General
Assembly. No more money should be collected
from The people than is necessary TO defray the
economical expenses of good government Tax
alton is Indispensable; but il is one of the first
duties OF the statesman 10 endeavor 10 equalize
The burdens, well as the benefits, OF the sys-
tenn. OF late years, the demands upon the Trea.
sury have increased and our financial system hal
as sumcd a more important aspect. The tax for
county purposes is collected entirely on land and
DOLLS; and the amount paid into the Public Trea. {
;ury, on these two items, small, when compared
with the tax paid for county purposes. An ex- |
into the existing revenue laws will show
hat they operate unequay In many cases, the t
made between objects Of taxation a
S sFikingly unjust. a
AS general rule, it is believed that the tax on /
he estate OF each person should be in proportion
@ It's value, subject to such exceptions circum. il
tances and fundamental principles may Justify k
nasmnch as property, the one hand ought S
ot 10 be made the test of public privilege neither
II me olher hand ought The absence OF property a
} exempt the person from bearing Just share oil
ne public burden. Therefore, capitation tax is /
nPosed Slaves are regarded to some extent, p
$ both persons and property. The following wise Y
revision of our State CONSTITUTIONS which ought S
ot to be departed FROM defines the power of leg !,
laIlon on this subject: <,-z .z-.s-- -.... = St
l. Capitaton tax shall be equal throughout
le State, upon all individuals sutc to ,he same CT
2. All Tree males over :he age of twenty one tn
ears, and under the age of forty five years, and az
| slaves over the age Of twelve years. and under bl
e age OF fifty years shall be subject to capaon "
X, and other person shall be subject to such OF
x provided that nothing herein contained shall be
event exemptions of taxa ole polls. as heretofore
escrlbed by faw IN cases Of bodily nirmiiy.''I Sc
1t will be seen that slave property must form lei
exception IN framing an al Ual0re1n system of bl
xatton. White males alone are subject 10 poll
Y, while poll Tax is imposed on both male and CO
male slaves, and the period of taxation begins pa
ne years earlier, agd continues five wears long
Oh the latter. Thus it will appear, that, byi tai
King both sexes the amount OF revenue collect TED
from the tax slaves is double the amount da
ilected on white polls, in proportion the entire
pHat'on oil the two races and the difference in ur,
duration of the reriod for which hey are taxed Pu
equivalent 10 one hundred pet cent more II the
therefore, Obvious that. IN proportion toihei fid
ioe number OF each race, the poll tax paid on
YES is three times much as that paid on Tn
while population. So IL will be found that tins pre
nj I ho bas;