Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1860-01-25
The Sfaqoato.
For The Standard.
AID vAI,OREM TAXATION. .

AID vALOREM TAXATION.
No. 4.
Mr. HoLpHy;--A faithful performance Of my
part Of the contract with the Necs and Press, rem
ders it necessary that the constitutions OF those
slave States not commented on in my last, should
be now noticed.
Fgorida-The provision in regard to taxation to
be found in the constitution of this State, is in the
following words:
~The general assembly shall devise and adopt
Kvstem II revenue, having regard to an equal and
uniform mode of taxation, to be general throughout
che State.
"No other or greater amount Of tax or revenue
shall at any time be levied than may be required
for the necessary expenses Of government"
There is no restriction in that; and the legisla-
ture is not prohibited from taxing all the property
Of the State equally and uniformly.
Ala6ama.-In her constitution, the only artlc
we find, is in the following words: =,
rs. All lands liable to taxation in this State sha
be taxed in proportion to their value"
Nothing is said Of personal property, and IL y
legislature of Alabama is not prohibited from taxi T
slave property like any other property.
Mississippi-The constitution of this State CO.
tains nothing in regard to taxation, and her legsl
ture is left to the exercise of its wisdom in this
spcct g.,
Louisiana 1913 of the constitution J.,
Louisiana, reads thus:-
Taxation shall be equal and uniform througho It
the State All property on which taxes may )
levied in this State shall be taxed in proportion >
its value to be ascertained as directed by law ! ,
one species of property shall be taxed higher tt
another species of property of equal value, on VIII
taxes shall be levied; the legislature shall h; g
power to levy an income tax and to tax all pers, IS
pursuing any occupation, trade or profession"
The above clause makes its obligatory on &c
legislature to lay an ad ualore,n tax.
Teraa-The constitution of this State says:
"Taxation shall be equal and uniform through 1T
the State. All property in this State shall be Cd
in proportion to its value to be ascertained as d.
rected by law; except such property as two-th ds
of both houses of the legislature may think pr ,er
to cxemept from taxation. The legislature all
have power to lay an income tax and to tax all er-
sons pursuing any occupation, trade or profess m;
provided, that the term occupation shall no be
construed to apply to pursuits either agrcultu' or
mechanical
"Thc legislature shall have power to proviti. by
law for exemptng from taxation two hundred and
fifty dollars worth of household furniture, or her
property belonging to such family in this Stat
The above is very unquestionable sentim on
the part of the people of Texas to the ustl IS of
an al palorem system of taxation. Is Texas tshy
on the institution! p
Arkansas-In regard to taxation, the co THU
tuition of this State provides:
"All revenue shall be raised by taxation, to be
fixed by law.
"All property subject to taxation shall be taxed
according to its value, that value to be ascc aimed
in such manner the general assembly shall rcct,
making the same equal and uniform through It the
State. No one species of property from ich
tax may be collected shall be taxed higher t.
other species of property Of equal value p' 'ided,
the general assembly shall have power to t. mer-
chants, hawkers, pedlers, and privileges j such
manner as may from time to time be prescr ed by
law; and provided further that no other reater
amount of revenue shall at any time be levi than
required for the necessary expenses of COVE nent,
unless by concurrence of twothirds of both houses
of the general assembly.
"No poll tax shall be assessed for 9th > than
county purposes.
mo other or greater tax shall be levied on the
productions or labor Of the country than mi be re-
qured for expenses Of inspection"
The special attention Of the Salisbury b aer, is
invited to this last clause. The people of Al .nsas
and every one else except the advocates Of pecu
liar system, of opinonion that 1t is III Use to
tax the labor of the country. The Banne, seems
to think differently. Of that however, shall
join issue hereafter.
Such, Mr.. Holden are the provisions in IT, con.
situations of all the slave States except our vn in
regard to taxation. Your readers will see at in
seven of these to wit: Maryland, Tennessee Flurl-
da, Louisiana, Texas, Arkansas, and Nilsson !, the
taxation of all taxable property according to 'val-
ue, an ad ralorem principle, is made OF CATO
ry their several legislatures by their res, ctive
constitutions They will further sec that the
constitutions of six more to wit Delaware, nth
Carolina, Georgia, Alabama, Mississippi, and Ken
lucky, there is found prohibition in regard j. the
taxation Of slave property. I will hereafter how
that in many of the States whose constitution say
nothing in regard to taxation, the nd rdlore, sys-
tenn has been applied to all kinds Of property.
Your readers will further see, and the PEG. ,e OF
our State will see and think of it. and repe it,
that VIRGINIA and NORTH CAROLINA are the My
slave States in this Union, in which their Lei sla.
lures are restrained by their organic law from AK
ing slaves as property The provision in the IN.
stitution of Virginia in regard thereto is much
just and equal than the clause in our constitu ~
for the reason that it approaches as pos. lie
to the al ralorem principle. AU other taxable 20
perty in Virginia. under the constitution o. i al
State, must be taxed according to its value.
Yet, with these facts staring in the face &c
are told by the Warrenton Necs, in italics, sc e
the Legislature power to tax slaves at pleasure,
we establish lever for the uprooting of slavery n
this State, Of which free-soilers will take i'll
vantage" If the foregoing authoritative dictum is
not sheer and positive nonsense, then the people
thirteen slave States who have delegated this d;
gerous power to their Legislatures, are simply foo
In our opinion, however, the people OF Delawa. !
Maryland, Tennessee, Kentucky, Missouri, Arka i
sas, Louisiana, Texas, Mississippi, Alabama Gee |,
gia, South Carolina and Florida know almost 4,
much about the protection of their property fro
the aggressions Of freesolism, as do the editors
the Neacs and Press
The provision in the constitution of our ow
State in regard to taxation, reads thus:-
"Capitation tax shall be equal throughout til
State, upon all individuals subject to the same"
"All free males over the age of twenty -one years
and under the age of fortyve years, and all slave
over the age Of Twelve years, and under the age
fifty years, shall be subject to capitaton tax ant
no other person shall be subject to such tax: Pro
cided, that nothing herein contained shall proven
exemptions of taxable polls heretofore prescrib
ed by law, in cases Of bodily infrmity"
An attentive perusal Of the above clauses suggest
afew simple propositions, to which desire to cal
the attention Of those newspapers so violently op
posed to "tinkering with the constitution" as vel
as the attention of all others who are, for any rea
IN Eno4 1(