New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1860-06-12
TAXATION IN VIRGINIA.


in Western yirginia, by sweeping tax upon free
abor, imposed at the last session of the Virginia
Legislature. The subject Of this tax has been
pretty thoroughly ventilated in o communication
published in The Whseliag Ireltigencer, and copied
into other journals of Western Virginia. Previous
taxation had already been arranged in spirit OF
decided fayoritsm to the shareholders. The State
Constitution, as revised and amended in 1850, ex-
empted from taxation all slaves under twelve years
of age. while it fixed upon those over twelve an
average valuation of $500, which is far below their
current market value. Under these provisions,
between two and three hundred millions of dollars
invested in slave property are exempted from taxa
ton.
Under the system of internal improvements pro-
secuted thus far exclusively for the benefit OF the
Eastern or slave-abOr section Of the State, the
forty eight millions Of dollars, with the prospect Of
large additions to complete works already be-
gun; and 10 make provision for this debt present
and prospective, the last Legislature was under
the necessity of imposing new taxes.
In this emergency one would have supposed that
the exempted capital invested in slaves would
have been made TO pay its share of the State ex-
penses, especially as it was for the benefit Of the
slaye-labor section that new taxes had become
necessary. Instead Of this, recourse was had to
an income tax levied on free labor. The former
income tax fell exclusively upon sanries--incomes
derived from labor " in some mechanic art, trade
" hsndicraft, or manufacture being expressly ex-
empted from it. BY the new act, incomes re-
ceived during the year in the service of any cor2o
ration, company, firm, person" if less than $3.50
are to pay one-hall Of one per cent; between that
sum and $500, one per cent; between $500 and
81 ,G0O one and a half per cents and over 81 900,
two per cent. 1t lie estimated that the rolling
mills and nail factories Of the city of Wheeling
employ when in full operation fifteen hundred
hsrds, who each receive on an average $500 a
year. This at one per cent is "a per man, 80, 900
in the whole to which add the poll tax Of so eeats,
and we have 1920 per snnum levied upon
the operatives Of the rolling and nail mills. The
tax thus levied on these 500 free working men is
equal in amount TO the tax levied on 5000 slaves.
Each Of those slaves would produce, after deduct
ing The cost Of food and clothing and the tax paid,
at least $3.50 per onnum net income to the owner;
and yet this income from slave labor is wholly
exempted from the burden imposed upon the
i, come which the free laborer derives from work.
ing with his own hands A merchants clerk,
bookkeeper, head machinist, or foreman in any
manufacturing business, who receives salary of
$1,000, must pay S22 80 of State tax. slave
holder may own nineteen slaves, all mechanics,
who bring him in net income of $500 each or
S5,ie0in the whole, and pay in taxes upon them
oily S23 80.
According TO the Hon. r. NJ. T. Hunter, the
- master at the South, who owns the labor, Yields
" the power of the Government, and does Justice
"to all" The imposition of tax like that above
described can leave little question that the slave.
owners WELD the power of Government AS to the
other point of doing justice to ALL the laboring men
of Western Virginia are not quite 50 clear
Hitherto THEY have suffered themselves to be led
captive by the name of Democracy But for
twenty years past the Democratic party in yir.
ginia as elsewhere, has been the mere tool Of the
shareholders. AT length symptoms are beginning
to appear of the formation of Free Labor party,
to which the triumph of the Republicans in the ap-
preaching Presidential election would undoubtedly
give strong impulse.