The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1860-06-12
Ad Val0rem.
WHAT 1T Is AND HOW 1T WOULD
WORK.


federal basis as early as practicable for the purpose
of so modifying the Constitution that every species
of property NAV be taxed according to Its value,
with power to discriminate only in favor OF the
native products of our State and the industrial
pursuits of her citizens"
Now it is clear that two modes of taxation are
here presented: the ad vaorem mode as to all pro-
perty in the State and the system of dlscrImlna-
ting taxes upon such things as are brought from
abroad into this State to favor the "natlve pro-
ducts of our State" &c. Everything In the State,
according to the proposition is to be taxed accord
ina to ats ualue, and such things as are brought
from abroad are to be taxed differently; that Is:
specifically and higher than property in the State
This meaning is as clearly conveyed as the Eng
lish language is capable of conveying any idea
The preamble to this resolution, places the mean
ing beyond controversy. 1t is as follows: "Where-
rs, great Inequality exists in the present mode OF
taxation and it is just and right that all property
should contribute its proportion towards the bur-
4dens of the State" Thus we see, all property as
to 0coatriGmte ats proportion torards the burdens
of the State" How is this to be done? By tax
ing it according to its value, as set forth in the
resolution. This is the exact language OF the
platform of the Opposition, and 1t gives no power to
exempt anything from taxation.
That this may appear still clearer, we extract
as follows from the proceedings of the convention,
as reported in the Raleigh Register:
4Mr Turner, of Orange, moved to take the vote on
AID Valorem, offering an amendment against taxing
such small matters tin cups plates &c Mr. Badger
proposed a change in his amendment, which was ac-
cepted. The amendment of Mr. Turner, of Orange,
was then adopted Mr. Henry, of BERTHE, then moved
reconsideration of the amendment entering his pro-
test against it, Mr. Barringer, of CabarruS, seconded
Mr. Henry. Mr. Rayner hoped Mr. Turner would with
draw it, The motion TO reconsider prevailed. Not
being withdrawn the amendment was rejected
THUS from their own proceedings, it appears that
the proposition of Mr. Turner to exempt from tax
alton such small matters tin cups, plates, &c,
was voted down. 1t was done, too, with 6elibera-
ton, Mr. Henry offering his protest against the
proposition.
This action shows beyond doubt, that the Con-
yention intended to exempt nothing from taxa
ton; for if such small matters tin cups, plates,
&c, are to be taxed it is fair presume that they
would exempt nothing.
Some of the Opposition orators are now trying
to make the people believe that Discrimination
n,eans exemption in certain localities where uni
rersal tax laid is not popular, but this is arguing
against the clear meaning of the English language
and against the unequivocal action of the Con-
yentiOn.
Again; if further proof of the true meaning Of
the platform be wanted, we have it from the news
papers of the Opposition, and their contributors.
The Raleigh Register of the 24th March has
the following:
"Agan, plough horses and race horses will be taxed
according value If the poor mans plough horse
IS valued 100, and has pay tax of one fourth
of per cent on it, he will simply pay % cents on
his horse while on the other hand, the rich mar
race horse valued at $1,000 would he taxed $3.50.
The Greensboro Patriot, of the 10th of April,
has the following:
"AbOve have stated what understand to be
the position of the West ad valorcmthat is, that
every species of property is to be taxed according to
its value not only land and negroes, but horses cows
sheep and hogs. leaving it with the Legislature in
framing a revenue law, discriminate only in favor
of the native product of the State and the industrial
pursuits of the citizens This is precisely the posi-
tion of Mr. Pool the position which he has taken in the
East, and the position which he will maintain in the
West. With Mr. Pool nd valOrem is precisely the same
thing in the East as it is in the West"
Now from these two leading papers of the OPP
position it clearly appears that the intention of the
Opposition is to tax horses, COWS, sheep and hogs
if the people adopt their schemes and place them
in power. In the last Legislature, Mr. Gorrel, an
intelligent and leading member of the Opposition
used the following language in speech on this
subject:
'There is large amount of Furniture plate, car
rages and bugges, wagons, carts merchandise, bank
stock money interest," &C, all going make up the
aggregate wealth of the State but which would enter
into the taxable property of the State, under the AID
ERlorem system of taxation
Thus it appears that all farming tools, as well
as furniture, wagons, carts, &c, to be taxed
under this system, according to MIR Gorrell, lead
ing member of the Opposition party.
The Wilmington Herald, leading Opposition
paper has the following:
1.-THE Journal informs its readers, in Yesterdays
issue, that Ad Nalorem that negroes shall be
taxed according TO their value. This is under
standing of these little Latin words. We have
been laborng under the impression, all along that ad
rdlorem, converted into English, according
value and that AID Valorem taxation simply the levy
ing Of taxes upon all property whether negroes land
anything else, according the value of said pro-
perry"
A writer in the Raleigh Register of April Dist,
under the signature OF Tin Cup uses the follow
ing language:
''But have before stated, want discrimina-
tionS in the tax lists, the amount of property
anxious, and claim the right pay ad raorem
upon tin cups, pewter spoons, broken potts. chick
ems and eggs and whatever else possess. If
own $50 or 800 worth of plumber, to pay a
fair ad vaorem tax upon that amount of plumber. We
are for ad vaorem from to IT,
A writer in the Murfreesboro' Southron IAN
Opposition paper) of the Goth April, over the
signature of Equality uses the following Ian
guage:
"Snce it must be remembered that in our section of
the State the prcipa business of yielding profit the
raising of stock and that is the principal wealth of the
peoples shall this class of property owners raisers
of horses, and cattle and sheep, be exempted from
taxation because the principle would require you to
the farm horse oxen? But why should the farm
horse be exempt when the land which is tiled BY him
is taxed?
Inclined to think that the prejudice against tax
ing this species OF property will give way when