Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1859-11-11

ton 9087 average of county So 20 State 81 o. Whole
population, black and white, 1868, average ST 69-of
State 68 cents-near about oneha OF the inhabitants
of the county are slaves and thus responsibilities are
shirked The average in Edgecombe to Federal popu-
laon is 81 49, In fact the actual amount of taxes Ill
proportion to aggregate populaton,to Federal popu-
'aton-to white population as hcproporon
of slave population Does this look as though
slaveholdng counties were allowed to throw an undue
share of taxes upon the non-slaveboldng counties
Gulford county, with 1868 white population 1886
slaves, 1874 total, and 1880 Federal population,
pays for each individual of all her population 66 cents
for each her Federal population 7Oa cents for each
of her white population 70 cents. Contrast this ndl
vdua taxation with that submitted to in this and other
savehodng counties OF the East or West and see what
justice there is in the attempt to excite prudlces either
on the basis of section class If the attempt is made
to show that the East fails to pay her full proportion and
more then let the returns Of revenue be the witness be-
tween and those who assert If the other hand
the save-hoIding counties as such in either section be
represented derect in this respect then let the same
arbiter decide
Let US now turn to another branch of the subject
to-wit the, supposed immunity comparative immu-
nifty from taxation said to be unusty enjoyed by the
of slave property in that negroes only sub
ected to capitation tax in like free white
persons are. Is this so in practice? The census of
1850 shows that the county of New Hanover pos
sesses a population OF 8,2Ol whites $50 free ne
groes and 1851 slaves Now let Us look at the polls
listed for taxation last year, as follows: White polls
l,O09; black, 4,879 free negroes, A. Thus pract
caly, the poll tax collected from negro slaves is
that from white ns-immeasuraby greater than
that collected from that generally most dangerous and
least useful class of our population, Free Negroes. New
Hanover is a fair sample
Again. recurring to fact stated at earlier stage
in this inquiry would call attention to the fact that
present taxation is mainly rendered necessary by
the existence of State debt which debt was incurred
for the construction of works of internal improvement
the ostensbe object of which works to deveope the
resources ofthe State Now it is plain law of trade,
or commerce, or political economy that from fixed and
permanent improvements like these, only fixed and per-
manent property receive any marked increase in
value The market for and the eof real estate is fixed
to locaty-foatng property like slaves has access
to any market and power to change itself to any oca
ty; thus the market value Of slaves is little affected by
the opening of any all OF railroads. Wemay, by
subectng this property to an extent of liability not
contemplated by its owners when our present debt
contracted, do something to drive this species of
able property capital away, at any rate discourage
every general movement among people to take an
interest In it, but cOnne it to the local
ket bring under the control of the influences which
apply to real estate.
There never was tax bill perfect Should ever a
| II H.
that that of all the bills that denounced will
be the pet theme of denuncation. Upon it, and upon
the devoted heads of its trainers, will be poured forth
walls red with uncommon wrath" The tax bill Of the
last legislature is not perfect If it were so, it would
be far more vecmently abused than it is has BEEN
In our own opinion think it ought to approximate
more nearly the ad Uaore dea-we think the Trainer
of all bills ought to keep that before them more
team they do 1t ought to be applied wherever practi-
cable wherever it can be done without violation of
good faith the sacrifice OF existing facts and interests
to abstract notions. Put sea-turtle the deck of a
vessel the mizzen and let him start travel
until he to the mast aforesaid You may then 20
down to the cabin, certain OF finding the aldermanic
shefsh reptile precisely where you left him. If you
sleep, you will be occasionally half aroused by heavy
fall and flop overhead and on examining into the mat
ter you will find MIR. Turtle still walking at the heel OF
the mast-keeping his straight course on principle "
we suppose 1t would appear that he had cOncev
ed the magnificent idea of removing that " consttu-
tiona obstacle the mast Masts are looked upon as
useful and wise mariners do not often sacrifice them
simply to let turtles walk in straight lines, however
cheertuy they may let them go for the good of the ship
Although more than one State of this Union has
avowed the determination to regulate taxation on the
dd valore principle yet not one has adhered consist
emily to it in practice There revenue law which
does not impose certain specific taxes which in their
very essence are the anpodes of ad Ualorem duties
taxes. No tax bill be framed that will be just to
all interests in North Carolina while it adheres turtle
fashion to the straight line of ad Uaorems There are
anomalous persons and objects of taxation which cannot
thus be reached Preached could the amount proper
to be paid be duly and fairly assessed. !
" AS general principle in favor ofthe ad valo
rem SYSTEM where it be applied consistently with
justice and sound policy but would sacrifice neither
of these last named ends merely for the qualification
any pet notion of or of other persons the
means by which such ends can be best attained. We
do not think these ends be best attained at all by
sacrificing the recognizing understanding and organic
law in existence when present debt was contracted
AS for another and final matter-the tax upon sala
ries We think that admits of change and improve
ment but will it benefit the employee who has salary
of $500 to 81 900 to put heavier tax negroes
Men so situated either hire what servants they require
about their houses, if they any they are seldom
more than enough for domestic purposes Every one
knows that the hirer pays the ax-so does the user
his own negroes. Let gentlemen with small salaries