Spirit of the age. [volume] (Raleigh, N.C.) 1849-1865, 1854-11-29

W oohSNeCY dhom the people, Inan Is {
necessary to defray the economical expenses i
of a good government. Taxation is indispen- {
sable; but 1t Is one of the first duties of the {
statesman to endeaser to equalize the bur-
dens, as well as the benefits of the system
OF late years, demands upon the Treasury
have increased, andbur financial system has
assumed a more important aspect. The tax
for county purposesis collected entirely on
land and polls ana The amount paid into the
public treasury, oRthese two items, is small,
when compared with the tax paid for county
purposes. An examination into the existing
revenue laws will show that they operate
~unequaliy. In may eases, the discrimina-
ton a between objects of taxation is
strikingly unjust.
AS a general rule 1T is believed, that the
tax on the estate ofRach person should be in
proportion to its value, subject to such ex-
eeptlons as circumstances and fundamental
principles may justify. Inasmuch as pro-
perty, on the one haEd, ought not to be made
the test of public privilege, neither, on the
other hand, ought The absence of property to
exempt the person hom bearing a just share
of the public burdel. Therefore3a capita
ton tax is imposed4 Slaves are regarded,
to some extent, as both persons and property.
The following wise PROVISION of our State
Constitution, which daghtnot to be departed
from, defines the poV&r of legislation on this
subject:
l. .Capitation tax ball be equal through
out the State, upon a individuals subject to
the same.
2. All free male3over the age of twenty
one and under the = forty five years, and
under tie aeesof SoS wears shall be subject
to capitatlon Tux provided that here
in contained SHALL prevent exemptions of tax
able polls, as heretofore prescribed by law,
in cases of bodily infrmfty.'
1t will be SEN that slave property must
form an exception in framing an ad UalOrem
system of taxation. White males alone are
subject to a polltax, while a poll tax is i'm
posed on both male and female slaves, and
the period o~ftaxaion begins nine years earlier,
and continues five years longer on the latter.
Thus, it will apiear. that by taxing both
sexes, the amount of revenue collected from
the tax on slaves IS double the amount collec-
ted on white polls, in proportion to the en-
tire population f the two races and the
difference in the duration of the period for
which they are hxed, is equivalent to one
hundred per cent more. 1t is, therefore, OBJ
vlous, that in proportion to the whole mum
Der of each race. the poll tax paid on slaves
is three times as much as that paid on the
white population So it will be found that
this provision of Ehe Constitution has impos-
ed a tax on slaves, in the twofold character
OF persons and property, and that an adj UG-
torem tax cannot be imposed on that species
of estate.
Persons and property being the principal
objects of taxation, they should bear a fail
and just relation 70 each other in a system Of
revenue. 1t is believed that after excepting
slaves, each persons estate, real and person
al, Including money, whether at interest OF
not, ought to be taxed alike, according tC
value. This would require every person t.
contribute in proportion to the value Of his
Or her estate, and would equalize the public
burden between the various classes, upoI
principles of justice. l know of no BETTE
rule to ascertain the ability of the owner t
pay, or the degree Of protection his estate re
qulres from Government, than by resortins
to the actual value Of such estate. This sys
TEN need not interfere with taxing certain
employments and the income of certain pro
fesslons, as is now done. Such persons a.
do not possess personal estate of the value O
$3.50 dollars ought to be exempt from pro
perty tax, and an exemption ola like amour
might be made in favor of all others. 1t j
believed that a system Of revenue based Of
these principles, is denYadedhA public policy
session Of the General Assembly. [ anpointe
Hon. Thomas Ruffn one of the Commissioner
to revise and digest the public statute laws {
the State, but he declined to accept, and tn
duties OF the commission were completed b
Messrs. Moore and Biggs, who have bestowe
upon the subject much labor and investics
ton. The result will in due time be con
munlcated to the General Assembly. Thi
subject will require careful examination, an
must necessarily protract the length of tn
session.
The Charters Of two of the p~rincipal Bank
OF the State, will soon expire, and it become
/, the duty OF the General Assembly, either
recharter them or to establish others to SUI
ply the deficiency in the paper circulation
tnat would result from closing the bushes
J OF these institutions. The amount of banl
f ing capital, best adapted to the convenienc
7 anu substantial prosperity of the State. is
difficult question to determine. It'll is believed
however, that the amount at present employ
ed, Is not adequate to the wants of the puI
lie. Banks or branches, are needed at som
! points where, at present, there are none. an
at other places where they already exist, a
= increase OF capital, and in some cases, a
addition to the humble of Banks, would see,
TO be demanded. Undue contraction and G.
panslons of the amount of the paper current
ought, as far as possible, to be avoided. III
VI HoteS oi q less QenOmlnatlO
thar three or five dollars, should be prob
blted and wholesome restrictions impose
E to protect the public against the evils of
a deprecated currency.
A well regulated Judiciary system ia nece
sary to the security of the rights of person
and OF property. N Carolina has been pr
/ emlnently blessed in the administration Of ia
/ tlce IN her courts. This has doubtless be,
8 more the result of the integrity and wisdom
S her Judges, than of the perfection of the sy
lem itself. 1t is believed that the -Supren
t Court ought to consist of four Judges, iDste,
OF three. With the present number, when Il
E court is divided, and the majority are for owe
ruling the decision of the court below, countir
r the Judge who tried the case, the weight
s authority as far as the number of Judges
e concerned, is equal on both sides. Yet, in SUI
Y cases, the decisiontbelow Is reversed. and j,
5 portant legal questions finally adiudicated.
e the court consisted of four JUDGES. then on
equal division of the court the decision hello
would stand. To adiudicate the question =,
reverse the decision below, would require Il
n concurrence of three of the judges Of Ii
Supreme Court.
t IL IS Oelived that public convenience :
4 qulres that two additional Judicial Cireui
d should be formed, and the correspondents nur
t Der OF Judges and Solicitors appointed.
Inc Attorney Genera! is at present reonirt
TO perform the duties of Solicitor of the tbi,
circuit. He ought to be relieved of tho
$ dutles' and a Solicitor appointed to perfor
s them. The Attorney General for Tho TN
II beinO. Shnuld ros;Jo - D.