Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1860-01-18
For the Staudar(
For The Standar
AID VALUREM TAXATION.
No. 5,

D.
Mn lIoLDES:-If the Salisbury Banner, in its
article Of the 10th inst, had confined itself to dis
cussing the merits of the Address of the Wake
County Working Mems Association" should have
hailed 1t with pleasure for it is the first attempt as
yet to refute the positions therein taken. The Ban
mCr, however, soon Sided from the merits and fell
upon position assumed by Others as to the imag-
mary evils likely to follow discussion of the reve-
nue. system. This the advocates Of the present
tax system seem to regard as their citadel; and
from it they are throwing Shells which in the end
VIII burst their own guns to the great dsmay and
establishment of the gunners themselves and with
out doing TIE slightest execution to those against
whom they arc directed.
The Banner may be assured that its article shall
ic duly considered, and answered so far as the
limited ta.entS graciously extended to us by the
,Eer~. enables us to do At present we have an nm
finished contract with the Necs and Press to furnish
certain information case of their failure 10 do so
This done, the Banners political economy shall be
examined, and his figures turned round and added
up.
The denial of the Meas as to any completely with
Its friend the Era, and the former and present
platform OF the Press on al raloreu taxation. will
also have to be hereafter noticed II is not the IN
tentioa ct a Native" to suppress anything in their
laVof-lor N anywlse to misstate their positions
Is ooth are PerSlStcntly doing by preaching from
text they arc afraid to publicly announce
Inc iFess and AeAes have been asked this uucs-
ton: How many of the slave States contain in
their constitutions restrictions their legislatures
Ill regard to the taxation of slaves? They have not
answered; and that the people of North-C Carolina
may see that 1t Is not heresy in other slaveholding
communities to allow to the legislatures some mower
IN regard to the taxation of slaves as property.
VIII faithfully quote the provisions in their several
constitutions in relation to taxation wherever such
provisions occur | use an edition of the American
lOnSflfnfIOU odd hr- I
The different systems of taxation in the several
States, with some few figures connected Herewith
VIII DC hereafter given, if it should become necessa
ry to proper understanding of the matter.
Dt"ndFe.-Ihere Is no constitutional provision
IN TINS State IN regard to taxation; and the Iersla
lure not restricted in their power to tax the few
slaves who alc still there, as property.
NaTyLand-Article Is of the Dccl,r,t;on of
Rights adopted by this State, is in the following
words:
That the levying of taxes by the poll is grieyous
and oppressive, and ought to be abolished. that
paupers ought not to be assessed for the support of
Tue government Out every other person in the State
or persons holding property therein ought to con-
tribute his proportion of public taxes for the SIM
port OF the government, according to his actual
Fcorth IN real or personal property vet fines dn.
ties or taxes may properly and Justly be imposed
or ald on persons or property with political view
lot the good government and benefit Of the commu.
nifty" The Italics are mine)
In the above article, the principle of ad aQloren,
taxation is distinctly announced, and the Iepisla
ture Is unrestricted in ciFecting it.
Representatives, 4, sections %, 90 a and pa
OF the constitution of this State relate To tayation
and are IN the following words:
"22. Taxation shall be equal and uniform throuob.
out the commonwealth, and all property, other
than slaves, shall be taxed in propoportion to its
value which shall be ascertaned in such manner as
may be prescribed by law" "S
"23. Every, slave who has attained the age O
twelve years shall be assessed with tax eona 70
not exceeding that assessed on land of the value
three hundred dollars. Slaves under that ag
shall not be subject to taxation; and other taxaS
property may DO exempted from taxation by tb
vote of majority of the whole number of member
elected to each house of the general assembly"
"24 A capitation tax, equal to the tax assesses
90 land Of the value Of two HUNDRED dollars sha