Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1860-04-25


the fact that citizen elects to use the luxury
and pay the tax is regarded as sufficient proof
that he has other resources out of which he pay
the tax without oppression upon himself or detr-
ment to the general interest of the commonwealth
by decreasing its capital. But this is not the only
element to be regarded in apportoning the burdens
of taxation; many others are to be taken into con-
sderation, especially the fact that to put the owner
of perishahle property equality respects
taxation with the owner of that which is permanent
and incapable Of destruction of the same moned
value, he must not only realize enough profit there
from to paw his taxes and still have the same in
remaining that the latter has after paying his
taxes, but he must realize enough profit to lay by
a certain portion annually, so as to accumulate
enough to replace what he now owns when it has in
time deterorated in value or been entirely destroy
ed and after deducting from his profits both his
taxes, and this annual saving, still be on equal
footing as to income with the owner of the more
permanent and fixed species of property after he has
deducted his taxes from his gross profits.
But fellow-cizens the real object of all this agi-
tation is apparent; it is to effect change in the
present basis of taxation of slaves. This anoma-
lous species of property has been taxed under and
according to the present mode of taxation from 1884
until the present time; material change has been
made. The convention which incorporated the
clause with regard to the equality of poll taxes into
our constitution in 1885, were trying no thing;
it was an experiment of more than fifty years which
luStlneQ the grave ana reverend men VINO assem-
bed in our last State Convention to reform the
stituton in inserting in the organic law itself the
clause regulating poll taxes. True it NAV be that
"a froward retention Of custom is as turbulent a
thing as an innovation" but we are bound to pre-
sumo that system adopted so long ago and sane
toned by such high authority and long contin-
uance, must have had some foundation in reason
and true principle. We present to you, frecmen of
North Carolina with the more confidence few of
the which have suggested themselves to us,
why the present system of taxation upon slaves
should be continued, and why it is highly improper
and impolitic to apply the al rdlorem system of
taxation to this species of property leaving out of
consideration entirely the compromises of 1885.
We think we have established that no sound sys
tenn of taxation will impose tax upon any unpro
ductive species of property, since such tax must
necessarily fall upon the capital of the State and
become oppressive to individuals. Our constitu-
ton it at present stands, exempts even from poll
taxes slaves under the age of twelve and the
age of fifty years. Now it is not asserted that all
slaves under twelve and over fifty years unproft
able, but these are periods arbitrarily assumed as
those at which slaves become generally profitable
and beyond which they ordinarily cease to be of
value sources of income; but may with safe
ty assert that slave at twelve years of age has not
yet paid back the expense incident to his and
rearing and at fifty he will with difficulty repay
the expense and time which the laws both of God
and man demand should be expended upon his de-
Ginning years.
Slave property. then is only exempted from taxa
ton when it ought to he exempted, and when the
result Of taxation necessarily must be either de-
of the capital of the State or expulsion of
that species of property from midst.
But we apprehend that our present mode Of tax
ing slave population can be justified upon principle
The foundation upon which slavery rests in North
Carolina and in the whole South is, that we find
amongst our population class of persons having
tha moth md tba of md no
mental capacity and se!Econtrol Of childhood, with
physical confirmation peculiarly adapted to the per-
formance of labor and want of energy and unwil-
ngneSS to perform such labor is essential to
their own maintenance. The laws of this and other
Slaveholding States put this class of population I'M
der the guidance and ownership of the master, in or
der that he may govern and control them, compel
them to labor, for them from the cradle to the
grave, and enjoy the fruits of their industry his
reward
Slaves, then are not and cannot he ignored as
portion of our population, nor they be regarded
in legislation as property alone the laws of North
Carolina regard them property in so far forth as
it is necessary for them to be so regarded in order
that the master may compel their obedience and Ia
Dor and enjoy the fruits Of that labor. Public
pcdency denies to the African the right of suffrage
and indeed in no respect will put him equality
with the white citizen but it does not deprive him
Of his personality, and indeed it would to de-
should he had TO his personality than his character
as qualified property.
Every tax laid upon the slave since he owns no
property and can own none, is n captaton tax;
if you tax him according to his value it is still
captatOn tax nor can any mode he devised for
taxing slave property which is not in effect the
imposition of a poll tax
Now we allegc that every objection which can be
urged against heavy poll tax upon the white pop
uation of this State can be used with equal force
against the adoption of heavy poll tax on our ne
gro population. A large captaton tax upon white
population isregarded and rightly regarded, tend
ing towards oppression because it necessarily falls
upon labor. That is, the of no property must
pay it out of the proceeds of his labor and thereby
diminish his means for supporting himself and rear
ing his family and increasing the strength of the
State-taking of his old age, and amassing
something, if possible, to give start in life to his
descendants. Now caption tax upon slaves also
falls upon the labor Of the State. The stakeholder
is compelled, by public opinion and the law Of the
land out Of the proceeds Of their labor to cohe and
feed his slave. to take of them in infancy and
old age; and he retains what remains of these pro-
cccds after these deductions his reward for gov
erning and experimenting this class of population.
The labor of the State is at last the wealth of the
State, and no revenue system can be consistent with
sound policy, which tends to discourage that labor
or to Cypress any laboring class.
But the slave population of this State is now
taxed WRder the constitution than three times
as much as the white population, and upon exam
nation of statistics in the Comptroller's office it
will be seen that the 100000 of slave population in
North Carolina in the actual operation of sys
tom pay more than twice the tax of the 100000 of
white population making the rate of taxation i'm
posed upon the slave population more than four
times as much as that imposed upon the white pop
ulation. Nor must it be forgotten in cinsidering
the taxation which slave property pays that lands
and slaves at present constitute the sole subjects
upon which our County Courts can impose excuses
for school and county purposes; and, besides, the
tax of eighty cents imposed by the revenue law,
they pay under systems of county taxation an ave-
rage of over one dollar more They pay a tax for
the poor for the unatic asylum, for schools and for
other county nnrposes. but the oMner cannot nor