Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1860-04-24
Daily gntelligFnfer,
Speech OF j. S. Hoffman, Esq, OF IIar-
riSOn County.

| QUALITY OF OUR TAXES.
Mr. Hoffman said-Mr. Speaker:-In
what have to say relative to the partial
| exemption of animals from taxation, it is
pertinent to allude to that species of prop
erty which is exempted by the Constitu-
ton. 1t is not my purpose, however, to
moot that patter at all cautiously, or in
deed in any manner other than it bears
directly on the question Immediately before
the House, and is Indispensable to the de-
yelopment of my views on that subject
Yet, let it not be supposed that the people
whom / represent are insensible to the in
dignity which that discrimination in taxa
ton against them implies, or content per-
pctually to bear the unequal burden which
it imposes on them. But inasmuch as no
redress is now within their reach, they do
not require me to discuss the subject other
wise than as have indicated.
Slaves ars found almost entirely in other
sections of the State than that from which
I come. The people of the Northwest
with non-slaveholding States contiguous
on the North and West, each affording an
accessive asylum for fugitive slaves-are
| so situated that they cannot safely acquire
1 slaves, or retain the few they already have.
Though that species of property is, L
lpresumc, unquestionahly the most eXpcn-
siYe to the government, within our borders
it is in very great measure exonerated
from the payment of that revenue which
| is necessary to sustain the government,
and other property is therefore the more
heavily taxed for its support.
!" The Constitution cXempts from taxation
all slaves under twelve years old, and,
! suppose, at least half the value of all
slaves above that age. The actual value
of the slaves in the Commonwealth, as
I taA hNr fhn AuIitnr Of Public
Accounts, is 1913, 3,l48,275. The value as
estimated for taxation, is 1885, ,OOO.-
| The value not taxed is S23l 1912 The
value Of all the other property in the
| Commonwealth taxed at the rate of forty
cents on the hundred dollors of value, is
! Sl23. $50, ,607.
| If slaves were taxed rs other property,
| the amount of revenue which at their pre-
sent value and the existing rate of taxation
they would annually produce, would be
/ 1852, ,592 The actual amount of tax
which they dO produce is only 1927, ,S04 =
1 The amount of revenue lost by their par
| tial exemption, aud made up by an in
creased imposition in other property, Is
| $924,769. The whole amount OF tax on
| the other personal property directly taxed,
| to which have alluded, is S493,239.
Thus, we see, the amount in value of
! slave property on which no tax is paid, is
nearly three times the amount of slave
! property on which tax is paid, aud nearly
twice the amount of all the other personal
property to which have alluded.
Grain and tobacco are principally cul-
| tiyated in the Eastern portion of the State.
IN the trans-Allegheny section. the North
west, espccially-owing to the character
of the surface and the soil, and the want
| in many parts Of that region, Ofthe means
of transportation to market, these COM
modities cannot be, to any considerable ex-
tent, advautageously produced and sold;
and cattle are, of necessity, the staple pro-
duct of the field. Indeed, the same persons
who own the slaves that are, for the most
part, exempted from taxation, principally
produce the tobacco and grain that are
also exempted; while those who have not
slaves arc constrained to raise cattle or
other animals that are taxed.
The statute law now in force-as also
the bill under sideration-exempts
from taxation all oyster beds and fisheries
all wheat, corn and tobacco, and all other
products of the field, except cattle and
some other animals-which arc taxed at
their full value. In short, the law exempts
entirely every principal agricultural staple
of most, if not all, the Eastern districts of
the State, and taxes to its utmost value
the only great staple of the country west
! OF Tue -AlIeSIdul iiOuhbt'''iS'
1t is sometimes said that, inasmuch rs
other sections raise cattle, sheep and hogs,
the West should not complain. But cat
tie, have said, are our staple, and they are
tarcd, while wheat, tobacco and, perhaps,
other agricultural and horticultural pro-
ducts are tie staples of other sections, and
then are not tqred. But if one citizen can
and docs raise and sell grain and tobacco,
while another cannot or does not do so,
but. of necessity or from choice, raises
cattle. sheep or hogs, is it the less unjust
to exempt the former and tax the latter be-
cause they are neighbors or residents OF
the same locality than if they dwelt in
sections wide apart?
Cattle, sheep or hogs are at all times in
the nature of agricultural products
When however, they are kept from one
year to another for the purpose of i'm
provement, according to their condition as
so kept over they may be regarded as
stock in business, and-but for other eX-
emptions that should be connterbalanced
LAS such, accoEding to their value in
each preceding y&ar, ought perhaps, to be
taxed in each successive year-as grain
and tobacco kept from year to year in the
expectation of an increase of value, or for
any other business purpose, ought pro-
bably to be likewise taxed after the first
year.
But the young of such animals as are
grown and fattened on the products of the
meadows, pastures and other fields for a
reasonable time, and each years increase
afterwards occasioned by grazing or 9TH
erwise feeding, and conducting to their
growth and fnttening, stand upon exactly
the same footing with other annual agri-
cultural products, and for the same reason
that they are exempted, ought likewise to
be exempt. The grain gathered in the
garner, or ground and stored in the ware
house, and the grass when stacked in the