Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1859-05-21

paid nearly or quite 0ne-tnuu on tue tevenue u VIC
State M to 1850 shall continue to enjoy some par
tial immunity from taxation," n well - other |
property.
Then we sec the fathers in the early legislation OF
the Stzte discriminating in the imposition Of taxes
not because they were Indifferent to equality IN tax
alton, in consequence Of the small amount oil rcve.
nue. necessary to 30 raised, (as has BEEN susgesasd
by sone) but because they saw, as did the trainers
Of the old constitution that no general and uniform
system of taxation could be devised that would in
its administration be equal and just upon all tax
payers: and hence it is We see no provision IN the
old constitution regulating the mode Of taxation;
and the amendment to the constitution requiring
captaten tax to be equal on whites and blacks, was
made to secure from innovation policy determined
and fixed by the fathers Of the State, contemporary
with the formation Of the federal constitution; the
propriety and necessity Of which was indicated by
the position given to slaves in that instrument in
relation to the basis Of representation rom slave
States in the Congress Of the United States, and
would no doubt have been incorporated in the Old
constitution Of the State, had been formed saose-
quent to the federal constitution. The wisdom,
prudence and propricty Of the policy Is 50 manifest
that It is with surprise we hear it said by North.
Carolinian that it Is "a libel upon the principles Of
democratic republican equality. and an insult to the
intelligence se!Erespect and patriotism Of our IA
Tiers" How an insult to our fathers! They did
the decd.
falacy of the grounds on which the justice AVID pro-
priety of ad ralorsm is advocated, and its assumed
practicability is equally fallacious-
No system of valuation that can be devised can
make it equal. No one set of assessors can assess
all Of the property in the State in one year, and
they could it would cost too much money. II there
are assessors appointed in each county, there will
be no equality in the estimates through the Statc
and that too, would cost round sum annually;
and If each individual estimates his own property,
(which strikes ME as the most practicable, because
himself only can know the amount Of his debts
which will have to he deducted from the value Of
the property he possesses toshow the Of his
estate then while the honest man will place fair val
uation on his estate the cupdity Of others will cause
them to place too low . value; and perhaps the
pride Of some and the indebtedness Of others will
| induce them to fix too high . value. There must
necessarily be great inequality in valuation, no mat
tor how It is made.
Nor can all Of the property IN the State be taxed
without discriminating greatly to the prejudice Of
some To illustrate, suppose NJ. Il has farm
worth $25, COO, which he sells to Mr.. H., on time,
saw two years. Mr. II. gives Mr.. H. his bonds. bear
ing interest and receives deed for the land Mr.. IL
puts the 5onds in his pocket takes his family and
negroes aud goes to the State Of Texas there settles
himself on tract Of land that he buys on credit
| he viii find no difficulty in doing 50. because his
negroes and the exhibition Of Mr.. HIS bonds will
| give ample confidence Who then will pay tax
on the 81, 900 worth Of land sold by Mr.. Il Not
Mr. H., because he owes for it not Mr.. il, because
he is not citizen Of the State What Is the con-
sequence? why the State loses the tax on $4,000
worth Of land for two years. This is no improbable
case but it is almost certain that many similar cases
amounting to hundreds Of thousands Of dollars will
annually occur, to the great prejudice Of the tax
payers Of the State, and highly detrimental to the
| public revenue.
I'D ralorem will be highly injurious to the in.
debted class Of the community, and place them in
an awkward and most painful dilemma, from which
they cannot escape. Credit and confidence to somc
is worth as much as their property. Their prosper.
upon the amount of confidence and credit they have
from the community in which they live. The man
indebted, therefore, must when he gives in his tax
list make up in his mind to which Of the two evils
he will submit l. G give in what he Is worth. ip
Guiding his debts and pay tar on them, or risk his
list his probable Indebtedness by the amount given
in, compared with the value Of the property he
holds; and should that comparison show him muc.
more indebted than before supposed by his crcti
tors, the consequence is inevitable. They lose con
fidence, press him for payment destroy his means
to Carry on his business and It will frequently happcr
that poverty and ruin will DC the result Is il right
is it just is it prudent to subject good cxcns I,
such necessity or to such an eSposurcs
Nor will the poorer classes be benefited or t',Ci
tax lcsscncd. The poor man now only pays pol
tax, but under ad rdlortm he will have to loo,
about and estimate the value Of his horse and mark
ct cart his cows and calves his hogs and sheep, hi
plantation UTENSILS his HOUSEHOLD and Kitchen i,,rI
ture the bcdhe sleeps on, and the cradle he rocks hi
baby in the poultry in his yard and every other thin
that he owns that is worth adimc and then give in o
oath to theta list taker the value in dollars and cent
of all these things to be taxed in addition to his poll
But it may be said that poll tax will be rclucC,l b
ad rolorem, and therefore, the poor mans tax o
his property added TO his poll will not bc as mGc
no poll tax now, being over - years oil all sue
and widows who have any property at all, will &C.
, | tainly pay more tax than they do row.
, Id rdlorem will be both troublesome and unp!ca.
ant to tax payers. To be compelled annually ,
take an inventory Of all the property VIC own wi
he troublesome; and to Tx value on It under oatl
and place the amount in figures on the tax list &
the gaze Of every body-our own sworn estimate
what We are worth! will be not only unpleasant
! but revolving to the feelings Of most men.
, A system Of al ra!orem taxation in North Carol
/ ma would be impolitic It cannot be adopted witt
out abolshing captation tax so far - negro propc
= ty is concerned II the Legislature abolish capt.
ton tax If indeed it has the right to do SOY the
t white polls will not be taxed at al, condition
things that very few owning property would be ui
ing to submit to, because We should deem Il not o.
ly unjust but unfair, that persons owning no pro
: erty, and therefore paying no tax should have u
same weight at the ballot box those who bear Il
r burdens Of the government Then to enable Il
Legislature to tax negroes property the constit
!. ton Of the State must be amended How Is that
70 be done? By Legislative cnactmcnts think that
q Legislature Of North Carolina will ever make SUI
n an amendment and If it is done at all, Il must
a done by . general convention. Is there any sa
man who believes that . convention would inc,
"a organize and strike from the constitution Of d
Of State the article requiring "capita,ion tax to
N equal throughout the State upon all individuals
" ject to the same" and do no more! Would Il not
certainly as it destroyed the present relative poti
" Of whites and slaves in the mode Of taxation p,
e coed to . change Of the basis Of representation
n white populatonl The one would as certainly
q low the other IS the falling Of . monument VII
or its pedestal b undermined. Take from negro pr,
We sty ID personal quality, which il has always ma
i'd tanned In our revenue system before - well a. sr
ts the amended constitution, and the strongest ar,
e ment in support Of federal basis for repr sen ali
iS snrrendered Ia ahnl;ah th~E bss NJ,