Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1860-02-25
The Inequality OF Taxation between
Eastern and western Virginia.
rRr.,,,, IL. Nigall.lr,r- IInrnld I.

From she wellsburg Herald.J
A correspondent in the Richmond ER-
quirer appears to have made the surprising
discovery that about the year 1865 the
Western portion of Virginia will demand
an overhauling of the State Constitution,
and that, having the requisite numbers,
I they will not only call the necessary Con-
vention, but make Unconstitutional amend
ment, to the effect that shareholders shall
be taxed in proportion to the value of
their slaves, instead of being, as now, pro-
tected by comparative exemption from tax
es. The tax at present prescribed by law,
on all slaves over IL years of age, is equal
to the tax on $500 worth of land; and
slaves under IL years of age are entirely
exempt. Now, every one knows, that
knows anything about it, that the market
value of able-bodied slaves, over IL years
of age, is from $1,000 to $4,000, and up
wards; and those under that age are worth,
in the market, propOrtionably. This law
cannot, according to the present COnstitu-
ton, be altered before the year 1865. It
imposes great hardship on the Western
part of the State, which, having compar-
atiyely few slaves, rs is seen by the follow
ing table:
Trans-A leghany, Kiss
Valley, 1851
Z0l5O3
Tide-W 1SS2S2
and a great preponderance of whites, has
to pay much more than a fair proportion
of the taxes. Thus, the tax on negro
now, no difference how valuable, sup
posing land to be taxed Mt 40 cents on the
500 worth, would be just $l,20, whereas,
every consideration of equality and jus
tice, requires that he should be taxed Mt
least four times that amount. Only
doubling the valuation of the older slaves,
and Yalueing the young at $500 each, and
taxing them in the same proportion as land
40 cents to the $IO0,-and it makes
difference of $6l2,3s4 per year, to be paid
by the shareholders, in addition to what
they were previously taxed.
The present aggregate tax slaves SOL
Additional tax under new arrangement. Gl2sSS4
Total tax slaves after
This is certainlg heavy tax, and, on pa
per, it looks almost too steep to be sur
mounted by the comparatively small slave
holding population, only some $4,000, we
believe, but it is fair, and will, without
doubt, be insisted upon, by the landed
interest of the State generally, as well
East as West. In the West, it will be in
sisted upon at all hazards, and never re-
linquished, nor should it be. Equality in
taxation is what we want, be the taxes
-
degrading and oppressive. The writer
of the article in question, intimates that
such a law, for equaliSing taxation, will
have the effect of driving the slaye-pro-
perty out of the Commonwealth. If this
result should follow the law, we are not
sure but it would be worth more to the
State than the money realized from the
taxation; and it will hardly be an objec-
ton that will apply with much force any
where West of the Blue Ridge. In some
sections, it will be an argument in favor
of the law. The surplus darkics will, of
course, not be given away, or their value
sacrificed in any other way. Their own
ers will not cruelty themselves in any
such way. They will realize on them,
and invest the funds in more profitable
stock, thus benefttiug the State and en-
riching themselves. The object of the
author of the communication is to warn
the delegates from slaye-holding sections,
of the propriety of ecodomy in making
appropriations, having in view the proba-
bility that, after 1865, their constituents
will have them to pay. There is force in
IA, Ioc.;o HIT E,Eo 10 en- Of him