The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1860-11-28

bTttleu, since tue natural frlfhHs OF educa-
tion are to be found among those WIN are
engaged in the advancement OF religion and
morals
Before closing with this subject, | would
make brief mention OF the two Military Insti-
buttons recently established at Charlotte and
Hillsborough. Though not so classed. they
maintain standard of education. in the
branches taught, fully as high as that which
obtains in our best colleges. | respectfully
commend these institutions to your favorable
consideration, as worthy OF the patronage Of
the State.
BOUNDARY LINE.
An Act Of the Legislature, at its last SEES.
sion, made provision for running and re-
marking the boundary line between North
Carolina and Virginia. BY virtue OF the
powers invested in me by The Act, | made
several Intellectual efforts TO procure a Com
missioner to act on the part 81 this State with
such Commissioner as might be appointed by
the Governor Of Virginia. II is believed that
the compensation allowed by the law. is in
adequate to procure the services ot a compe-
tent person to discharge The duty assigned.
The importance and delicacy of the office,
cannot well be o,er-estimated, and the best
talent should be employed in It's execution.
In the course of my correspondence with
the Governor Of Virginia on the subject, |
was advised that there was then a PROPOSE
ton before the Legislature d that State for
running the line throughout, it entire length.
Whether the proposition was adopted or not,
| have not been informed. This was the first
intimation had heard that the line was not
already distinctly marked in other parts
than those designated in our Act.
1t is important ;hst the location of the line
should be clearly understood by The people
Of the two States. for which reason | would
respectfully suggest the adoption Of such
Legislation as may be thought necessary TO
accomplish that object.
Since the last adjournment uf the Legs
lature the Hon. Thomas Rullin resigned his
Office Of Judge Of TIE Supreme Court, in
consequence Of his health's failing 10 suth
an extent as TO conflict, in his opiInon, with
an efficient discharge Of his duties The re.
tirement OF this able and flithfai officer, fur.
nshes a suitable occasion fur b public &C.
acknowledgement Of the inestisabIe value u
his services To The State.
The vacancy thus caused, was temporarily
filled By the Governor aud Council II State,
BY the appointment Of the Hon. Nathi4s +.
Manly TO that Office; upon the acceptance Of
which lie resigned bis Office Of Judge Of lie
Superior Court, and the Hon. George How
ard was appointed to I'LL Tie vacancy.
The Hon. David F. Caldwell anJ the Hon.
Jesse G. Shepherd. also resigned their Office.
a Judges Of the Superior Courts. The Hon
James w. Osborne was appointed TO fiji the
vacancy caused by the resignation Of the
former, and the Hon. Robert 5. French, that
Of the lstler.
twill desolye upon you. at ynur present
session, TO al these vacancies by permanent
appointments.
TAXATION AND REVENUE.
During the present year, the question Of taxa
ton and the principle upon which taxes should b,
imposed, have occupied TO very considerable ex
tent, the attention u the people Propositions
have been presented, IN the public discussions o
the day layoring the mode Of taxing property ac
corCing To value III some instances. with limited
power in the Legislature Of discrimination, and II
others without the power Of discriminating eithcl
in favor o. or against any particular class IF pcr
sons or any particular species Of property Al 0
alteration Of tie Constitution q tie State as to Re
quire Of the legislature to tax slaves according 4
value, instead IF III enumeration, A. al present
The principle Of taxing properly. according I,
value, may, certainly, hc introduced with adran
tige, II limited extent, In every efcnuc s,steln
and could We imagine condition u society Wlier,
the circumstances. &c lneR, aid tier mode Of III,
were tie same, ard the property owned ~ them
d like nature and kind, il might be introduced
generally. with equity and justine. But il d ap-
pretended that such state 81 society viii nut II
bound anywhere TO exist and certainly not IN NORTH
Carolina
The kind d property owned 81 our people, all
/ the uses - which applied arr widely taiiant II
their character ~ TO- Wih tier mode IL iii.
/ their occupations aHd pursuits. some own pro
/ peIty q useful and necessary kind and whiri
tends. IL u n-e p increase Tie pablc wealth ard
The general comforts 81 iHe others such as Z not
necessary. and which. in is empl8ymcnts fOsters
The growth IL luxury, ministers merely u thC
pleasures and to- oitca, 10 tie vicious propensi.
tie n eur nature
NOW, 70 at upon tic general principle III taxing
AZ property uniform percentage upon the value.
without regard ~ IL character " Kind, and Tie
uses % giHellt may u applied whether i be En-.
plQyed 10 creating and multiplying the means II
human existence. ~ ID the wasting u lie and the
&
luxurious in1aigsneies. whether 10 the encourage.
aett q tlat honest industry that strengthens both
body and mind or tie growth Of vice and idleness.
Tat Weakens both. i % my mind 70 violate the
plaine.t principles "A political economy. 70 dsre.
gard the intelligent experience Of mankind. and 10
saeFlise the best interest d society " the dclusye
teariiilss u / lal,e philosophy.
y g elaiiaei Ut this plan u taxation that il IN.
wolves principle d equality Ii certainly does
ard therein lis tis argument against Il Il would
treat = equal those things which n themselves
are not egual snd whicli the public welfare re-
qurcs should - treated with tqoaI favor ~ the
government i would impose an equal iax On q
given amount invested ~ the merchant II bugaf
and cgiiee, which afe among le accessories Of life
aad tbs same amount iBsestcl b lie retailer u
ardent .pTit ID thg neTcani. Z pertaining Is Ill
toeaiion an equal TAX upon books q useful ~.
ssflciie and otlers IL Ike value that tend 10 the
cultivation u i sitiate8 q z Ii tine Il souId 81.
liierate the ordinary Distinctions hetween yiItufe
au1 ties, wliieh > moral people SEOUL keep con.
SANITY il yieW. IL every branch y Z slatiOn