Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1859-03-16


taxation upon all the citizens and property in the
State If taxation can be equalized under the pres
emit constitution, why has it not been done? If it
cannot be capitalized under the present constitution,
ought not the constitution to be altered? l hope
some Senator will answer these questions
But Mr. Speaker, the defect in our revenue sys-
tenn is attributable to the restriction upon the Gen
eral Assembly, embraced in the article of the con-
stituton which the bill under consideration propo
ses to amend and the evil can never be remedied,
NOR taxation equalized until the constitution is ~
tered.
The public debt must be paid, either by portion
only or the whole of the citizens and property of
the State As the debt was incurred for the benefit
of all Justice demands that all should contribute to
the payment of it. But if it must be paid by por-
ton cny of the citizens and property, in whose IA
vor should the discrimination be made? If any dis
C. limitation be made, should it not be in favor of
o;e who have derived least benefit from the pubic
debt? And should not those who have been m5st
benefited pay most of the debt of the State?
If the public debt must be paid under the present
revenue laws, the great burthen Of taxation will
doubtless rest upon the shoulders of those who are
least able to bear it. and who have derived eastben-
eft from the expenditure Of the public money. Some
Senator will ask, who has been most benefited by
mourning the public debt? There can be but one
to that question: and that is, that the slave
owners OF the State being the largest producers and
consumers have unquestonably derived the greatest
benefits from internal improvements, on account
of which the public debt has been made. But the
slave-owners of the State have not only been more
benefited by internal improvements, as the lar
gest producers and consumers but the works Of in
ternal improvement have been mainly constructed
by slave labor, and consequently very large sum
of the public money has gone directly into the hands
of slave-owners. 1t is, therefore, fact which can
not be successfully controverted that the owners of
slaves have been both, directly and indirectly, more
benefited than any other class of properV-holders
in the State. If slave-owners have been more bene-
fitted than any other class of propertyholders,
presume every fair minded man will admit that they
ought to contribute to the payment Of the public
DEBT at least in the proportion which the slayeprop
ery ears to the aggregate amount property IN the
State. But will they pay their just proportion OF
the public debt under our present revenue system
According to the most reliable information on that
subject there are in this State 35S376 slaves, worth
at average value of $500 each, about one hundred
and eighty millions of dollars. OF this number on
ly $50, 925 arc taxed The amount of taxation upon
this one hundred and eighty millions of dollars in
slave-property is $75, 462 80.
Thus it will be seen, Mr. Speaker, that although
slaves constitute at least from Onc-third to onehalf
of the aggregate amount of property, value, in the
State, it pays into the public treasury, under the
present system, less than onc-seventh Of the public
revenue Whereas, it ought to pay an amount
equal to the proportion which it bears to the aggre
gate property of the State, which would be from one
third to onehaf of the aggregate amount of revenue
raised property But in order that the inequali-
ty and injustice of our revenue laws may appear in
more slaring light let pursue this investigation
a little further, and repeat the difference in the
amount of tax paid on a thousand dollars worth Of
land and thousand dollars in slave property, for
State and county purposes. The average tax
throughout the State on hundred dollars worth OF
land for State and county purposes is 43 cents and
the average tax on black poll at average value OF
5000 each for State and county purposes about one
dollar and twenty cents, from which it appears that
while $1,000 in land pays 81 80, $1,000 in slaves
pays only 50 40 notwithstanding slave-owners have
derived more benefit from the public debt than any
other class of property-holdcrs.
think, Mr.. Speaker, that have shown conclu
slvely that the present revenue system Discriminate
very unjusy in favor of the owners of slave proper
ty and against the owners of every other species
property in the State and that all do not contribute
their just proportion to the support of the govern
ment and the payment of the public debt
If justice demands that all should contribute tc
the support of the government and the payment o.
the public debt, in proportion to the protection en-
joyed and the benefits received and the General As
to equalize taxation on property, without doing
gross injustice to her citizens ought not this bill
pass, the restriction be removed and the power Civ
en- to the Legislature to equaliZe taxation?
But while the principle of equality in taxation il
admitted to be correct, by nearly or quite every
member of the General Assembly, they refuse t.
adopt the only means by which it can 5e attained
and, as reason for refusing to vote for this bill
which would accomplish it. raise various objections
to altering the constitution, which will now pro
coed to state and examine.
The first objection is that the people are satsfct
with the constitution it is and therefore it ough
not to be altered.
The objection wears some plausibility on its face
to casual observer but stricter scrutiny will dis
cover the seshncss which lies concealed behind it
1t is true, there has been no general movement il
favor Of the alteration proposed, because, until re
Gently, there has been no very urgent necessity 70
it. in view of the financial condition of the State
In 1885, when this innovation and discrimination
cngrated upon the constitution the entire rev
enue of the State was less than seventy-ive thou
sand dollars. AT that time the amount of tax whicl
the people were called upon to pay was so inconsd
cradle as to be entirely disregarded by them An
it was matter of but slight Importance in pecu
mary point of view, whether the revenue was col
lected from all or only portion of the citizens an
property in the State. We were then clear of debt
and there was no apparent necessity for contractin
debt
Under these circumstances the convention of 1888
incorporated into the constitution the restriction
upon the General Assembly, and, as as necessar
result, the discrimination against very large me-
jority and in favor of very small minority of tn
people of the State, which this bill proposes to strk
out. 1t was placed in the constitution with bu
very little if any discussion, either before the cor
ventiOn at the convention or DrOr to the rattle.
ton of the amended constitution, so far as hay
been able to learn from the debates and journals
the convention, or the newspapers Of that day.
The amended constitution was submitted to th
people of the State, and they ratified the action
the convention, without the matter being DISGUISE
or brought to their notice, and without detectin
the fact that they were forging fetter for then
selves and their children. In view of these fact
the great body Of the people of the State have
right to insist that this restriction shall be removes
and the discrimination against nineteen-twentiett
and in favor of onetwentieth of them shall b
stricken down, and to demand that equality to whc
they are entitled under the fundamental principle