Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1860-04-03

feary Wednesday, it would be compelled to have
Il night session in consideration Of the short
time between this and the Court To meet on
Monday
Speech Of MIR. Hoffman. OF Harrison.
In tic House er' Delegates, 20tA Nrch, 1850,
on the proposition to exempt from taxation
y0ung animals, and tie annual increase ??t
cutie, sheep and logs, 0ccasi"Med by their
yrowth or Jatteni"g.
Mr.. HOFFMAN sail--Mr. Speaker In
what have to say relative to the partial en-
.cmpton IF animals from taxation, it is peril
ncnt to allude 10 that species of property which
is exempted by the Constitution. Its tiny
purpose, however, to moot that matter at all
| captiously, or indeed in any manner other
| than it bears directly Oh the question immcdi
ately before the House, and is Indispensable
to the development Of my views GU that SUBJ
iect. Yet let it not be supposed tlIat the peo-
pie whom represent are inSenslble 10 the IN.
dignity which that discrimination in taxation
against them implies, Or content perprtually To-
bear the unequal burden which it imposes on
! them. But inasmuch as no redress is row
within their reach, they do not red mre ne
To discuss the subject otherwise than aS nave
! indicated.
Slaves are found almost entirely IN other
sections Of the State than that from which
come The people Of the Nortii-wcst-wiih
non-Slavcholding States contiguous IN the North
and West, each allnrlns an accessible anu Sc
cure asylum for fugitive Slavr,-arc ~ situated
that they cannot safely acquire slaves, or re.
tain the few they aread have.
Though that species Of property is, pre-
sumo, unQucstionabiy the most expensive 10
the government, within our borders, it is III Il
! very great measure cXonrratcd from the pay
mcnt Of that revenue which Is necessary 10
sustain the government, and other property is
therefore the more heavily taxed for its support.
/ The Constitution cXc,npts ,rom taxation all
! slaves under twelve years old. and, | suppose,
at lc.,st half the value Of all slaves above t!.4t
age The actua! value Of the slaves in the
I Commonwealth, Is estimated by the Auditor
Of Public Accounts, is 1913, 1925. The
/ value as estimated for taxation, is SSl. .9J4 UU0.
: The value not taxed is $23l ,l9+,213. The
value Of all the other property in the Common.
wealth taxed ut the rate uf forty cents un the
/ hundred dollars of value, is 1923, stu, 9U7.
lslayes were taxed rs other property. the
/ amount Of revenue which at their pieScnt value
and the existing rate Of taxation they would
annually produce, would be $l,252, ,592. The
sctual amount Of tax which they i0 produce is
! only S327, ,sO4. The amount Of revenue lost
! by their partial exemption, and made up by
al Increased imposition i'll other property, is
s9o+.1 1S9. The whole amount of tax OH the
other personal property directly taxed, to
which have alluded, is Si93,2
Thus, we see, the amount in value Of slave
property on which no tax is paid, is nearly
three times the amount Of the slave property OH
which tax is paid, and nearly twice the amount
: Of all the other personal property to Which
! have alluded.
Grain and tobacco are principally cultivated
/ in the Eastern sections Of the State. In the
{ Trans Allegheny section-thc North-W West. cs
! pecially-owng to the character Of the sur
face and the soil, and the want in many paris
of that region, of the means of tranSPorta-
ton to market, these commodities cannot
be, to any considerable extent, advantageous
! w produced and sold; and cattle are, of nrccs
sity, the staple product OF the field. Indeed, the
same persons who own the slaves that are, for
the most part, exempted from taxation, princi.
pallv produce the grain and tobacco that are
also exempted; while those who have not slaves
are constrained to raise cattle or other animals
| that are taxed.
The statute law now in Enrce-aS also the
| bill under nsiderutiOn-cxemptS from taxa
ton all oyster beds and fisheries. all wheat
corn and tobacco, and all other products Of
the field, except cattle and some other animals
| which are taxed at their full value In short,
the law excmpts entirely every principal as-
ricultural staple Of most, If not all, the East-
ern districts of the State, and taxes to IL; ut
most value the only great staple OF the country
west of the Allegheny mountains.
Il is sometimes SAID that, inasmuch as other
sections raise cattle, sheep and hogs, the West
should not complain. But cattle, hare said,
are our stapte, and they are tdred, while
wheat, tobacco and, perhaps, other agrcultrl-
rul and horticultural products are tie st"i'iTs
ofOther secti0as, and they are not tared. But
| if one citizen can and does raise and sell grain
and tobacco, while another cannot or does not
do so, but Of necessity or from choice raises
cattle, sheep or hogs, is it the less unjust to
exempt the former and tax the latter because
they are ncighborS or residents Of the same To-
cality than if they dwclt in SECTIONS wide
! apart?
Cattle, sheep and hogs are at all times in the
nature Of agricultural products. When, how
ever, they are kept from enc year 10 another
for the purpose of Improvement, according 10
their condition rs so kept over, they may be
regarded as stock in business, and-hnl Tor other
exemptions that should be cOuntcrbalanccd-
as such, according To their value in each pre-
ceding year. ought, perhaps, TO be taxed in
each successive year-aS grain and tobacco kept
from year TO year in the expectation ot an in
crease OF value. Or for any other business pur-
pose. ought probably TO be likewise taxed alter
the first year.
But the young u( such animals a> are grown
and iattenc'ton the products of the lueadnwS,
pastures and other iidds, Tor reasonable.
time, and each years increase afterwards,
occasioncd by grazing or otherwise feeling
and conducting to their growth and iaiten'
ing, stand upon exactly the saline footing
with other annual agricultural prodncts, and
for the same reason that they are exempt
ed ought likewise to bc exempt. The grain
gathered in the garner. or ground and stored
in the warehouse, and the grass when stacked
in the field or stored in the barn, are not taxed
When, then they are fed and converted into
the flesh of animals, to be consumed at home,
or sold abroad, for food in Il different form,
there is no reason why they should occasion to
the husbandman burden Of taxation which in
another form they would not do
Why are negroes under twelve years old ex-
empted from taxation! Is it because they are as
surncd to lie unproductive? lfso-though the as.
sumption be onl in part correct-the same reason
forbids the taxation of colts and other young
animals intended for labor, and calves and pigs
and other young animals leared for food Be-
sides, the former are owned generally BY the
ricl-neTcr by the absolutely poor; while the
latter are often, perhaps mostly, owned by the