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

WIN uS, u Clcsu pioll vi nOui eight lNtlAt per
cent. annually, while persons having money at in
lterest are prohibited, ~ law from receiving more
than six per cent
4 Now, here is an instance OF discrimination he
tween property employed in different ways, which,
lii is believed will generalyhe conceded to be just
Ii is distinction founded in the fact that, though
both modes Of employment may be equally useful
to the public the one yields larger profit than the
other, and consequently is capable Of bearing
heavier tax
4 discrimination should be made, it is submit
ted between the different kinds Of property, with
reference to their relative advantages to the public
at large For instance, by our revenue law a tax
Of one dollars on the hundred dollar value is inn
posed upon pleasure carriages gold and silver plate
jewelry and Injuries Of the like kind; while tax
Of but twenty cents, is imposed on hundred dol
| lars worth Of land And this because of the fact
that one is mere luxury, while the other is ne
cessary; the diminishes the public wealth, the
other incrcasest Yet the principle Of al ralorem
taxation, would make no distinction between them,
but place an equal amount of taxes upon equal
values of each And shall it be said that land
upon which human habitations are built and bread
is made for the sustenanee Of life and from the pro-
auctions Of which commerce and manufactures and
indeed all Of the occupations Of men, derive vitality
and support shall be placed upon a footing Of
equality, as regards taxation with pleasure car
gnu tnc Ike ARTICLES OF
property that minister merely to our luxurious
tastes, and withdraw from useful employments the
amount OF capital invested in them
There are still other considerations that should be
kept IN view, in the shaping Of proper system Of
revenue, wholly inconsistent with the idea of
making no discrimination between different kinds
Of property
\ very considerable number of our citizens make
no surplus from the employment Of their property
/, hnVnnl .f
law that would impose tax upon every article Of
property without distinction, would have the effect
to deprive them Of some Of the prime nccessaries
Of life The interests of the people Of this State
require, IN my opinion, that many articles Of pro-
perry should be entirely exempt from taxation.
Thus far the principle upon which it is proposed
to collect the revenue Of the State. has been con
sdered with reference to its application to the yaI
GUS objects Of property and the different modes of
their employment It Is proposed now, tocansidcr
the rule as applicable 70 persons in their several
occupations requiring the employment Of the mem
tai and physical powers alone.
The proposition, that, in the collection Of reve-
nue., i i unjust and expedient to discriminate in
: hyor Of or against any particular class Of per-
sons i is submitted, will be found equally as fall
lacious, as that which would forbid dserinint
ton between the different kinds Of property
The injustice and expediency Of such rule can
not be clearly illustrated than by citing an
instance Of its application in present revenue
law One Of the provisions of that law, imposes q
tax Of one percent the income from the various
learned professions the salaries Of State and Coun.
Is officers, Of the officers Of corporations and indi-
yidual employments, when tic amount received 81
any one person exceeds sJ0g
Here there is no discrimination made between
the lawyer and tile mechanic the physician and the
oyerseer the Stale or county officer whose ab0r is
performed within doors and tie Railroad engineer.
I who, in conducting the locomotive Is exposed 10
the inclemcncies q the weather and the many dan
gers incidentto hi profession they are all Teltg
, alike under this ralc Of equal taxation.
Such rule, maintain IS erroneous in its appli-
cation to persons; that il i erninently just and
proper il the inpostons Of taxes to discriminate
~ favor Of particular classes ~ pfrsn,.s engaged
III certain pursuits Willie regard Il a alt1-eth
CT proper, 70 imrD a Tux upon the income Of per-
sons engaged ID many 81 tlie learned professions
upon sslaricd officers of tile state aud COUNTIES and
Of some corporations ! consider il Is ineSpe,lia1
t. impose any tax Al ail upon tie mechanical and
like einploymcnts, Tor Tie that, The former
: are capable Of bearing q tay wiile tie later are
not, III consequence d the ilet tia. such employ
e ments are. as vet, ia their infancy giih u, and
| usually yield but little more than bare support
!. ior tile persons engaged III them liey are rather
the proper objects Ji the fostering and pfotee-
ton of the government than lii suijccts u taxa
ton.
In collection Of rcgenuc from the proceeds of in
dlYual occupations, especial regard should b. lIad,
lst 10 the lucrative character 81 tile tmplOyments
"a hecomparatiyr ease amt freedom from risk with
Which the labor pertaining 70 them i performed
Bird their relative advantages % the public Al large
and consequent claim upon the government for pro-
lection; and determinations should bc made Tor
or against the particular CASES Of persons engaged
n them, accordingly q these considerations may
! Indicate.
Il were difficult indeed, to lay down any general
rule a taxation suitable 70 every eondi .1noI soe
cty aud adapted 10 Tie ever chanin. circumstances
Of people However this may bg. IL confident.
u believed, that upon fill considerations Of The
, subject i will clearly appear that ecHsraI ard
unqualified system ii al cdf0reM taxltiJn Is not
adapted 10 the condition ii our people III which
event, there would be no necessity f,r al amend.
ment q tile constitution e produce conformity to
such a system
Il will Be borne IN mind, that ihCre Is II the CON
siitation no limitation upon thu power u the Ieg.
isiaturc q increase 81 reduce tie t4Acs upon slave
r pro, eTty, whenever the one or the other may be-
come necessary 70 produce just relation between
Tie amount " taxes collected from that and other
kinds 81 property The limitation consists in re.
curing uniformity 81 The poll tax upon white
persons and layes, white malos only between thc
ages Of q and - years, and an slaves between
the ayes II u aid 30 years being subject 70 such
tax
Whether this provision be just one or not, can
ID 20 WY be more satisfactorily determined tlan
by a consideration Of Is practical operation. The
slaves u the State, according % an estimate made
from The late census, may bc rated II 3lj.0DO Ii
number While the white population numbers
some 10000. The amount u taxes collected
from Tie former a. appears from The conpiroIlcrs
books Is si21.sG2. and ffOm the latter SIS. 332.
for the present year. The sums when spppftioned
among our entire population u EACH would allow
~ cents for every slave 80 cents Tor each white
v person
4 Nov, When The advantages derived from the
government, by the various classes u our citizens
II considered il = submitted chat the provisions II
our constitution referred 60 Is, in IL practical op.
Grafton, & above illustrated substantially just o.
wards Aft
q. Z. 4 e. ! 4 u 4