Weekly standard. [volume] (Raleigh, N.C.) 1858-1865, 1860-04-25

az f.ct tB,t !. citizen elects to use the, luxury
and pay the tax is regarded as suihcient PROOF
that he has other resources ont ofwhicn ne can pay
the tax without oppression upon himseh OF ue .,
mont to the general interest of the commonwealth
bv decreasing It's capital But this is NOT the only
element III be regarded in apportioning the burdens
of taxation many others to be taken into con-
sideration. especially the fact that to putthe owner
of perishable property on an equality asrespects
taxation with the owrer Of that which is permanent
and incapable of destruction OF the same moh'eo
value he must notonly realize enough profit there
from to nav his taxes and still have the same m
come remaining that the latter has after paying his
taxes but he must realize enough profit to lay by
a certain portion annually, so as to accumulate
enough to replace what he now owns when it has IN
time deteriorated in value or been entirely destroy
ed and after detlucting from his profits both his
taxes and this annual saving still be on an equal
footing MS to income with the owner of the more
permanent and fixed species of property after ne has
deducted his taxes from his gross profits
But felowcitizens the real object Of all this agi-
taton is apparent; it is to effect change in the
present basis of taxation of slaves This anoma-
ious species of property has been taxed under and
according to the present mode of taxation from 1884
until the present time; no material change has been
made The convention which Incorporated the
clause with regard to the equality of poll taxes into
our constitution in 1895, trying no new thing;
it was an experiment of more than fifty years which
justified the grave and reverend men who assem-
bed in our last State Convention to reform the con.
stution, in inserting in the organic law itself the
clause regulating poll taxes True, it may be that
ga frowartl retention Of custom is turbulent
thing as an innovation" but we are bound to pre-
sumo that system adopted so long ago and sane
toned by such high authority and so long contin-
uancc must have <had some foundation in reason
and true principle. We present to you, freemen of
North Carolina with the more confidence, few of
~, hiohh how cfo1f IN nc
why the present system of taxation upon slaves
should be continued, and why it is highly improper
and impolitc to apply the ad ralorem system of
taxation to this species of property, leaving out Of
consideration entirely the compromises of 1885.
We think we have established that no sound sys
tenn of taxation will impose tax upon any unpro-
ductve species of property, since such tax must
necessarily fall upon the capital of the State and
become oppressive to individuals. Our consttu-
ton as it at present stands exempts even from poll
taxes slaves under the age of twelve and over the
age of fifty years. Now it is not asserted that all
slaves under twelve and fifty years unproft
able, but these are periods arbitrarily assumed as
those at which slaves become generally profitable
and beyond which they ordinarily cease to be of
value as sources of income; but we may with safe
ty assert that slave at twelve years of age has not
yet paid back the expense incident to his and
rearing, and at fifty he will with difficulty repay
the expense and time which the laws both of God
and man demand should be expended upon his de-
| clining years.
Slave property. then, is only exempted from taxa
| ton when it ought to he exempted, and when the
| result of taxation necessarily must be either de-
of the capital of the State expulsion of
that species of property from our midst.
But we apprehend that our present mode of tax
ing slave population can he justified upon principle
The foundation upon which slavery rests in North:
| Carolina and in the whole South is. that we find
amongst our population class of persons having
the strength and the passions of manhood. and the
mental capacity and sclfcontrol of childhood, with
physical confirmation peculiarly adapted to the per-
formance of labor and want of energy and unwil-
lngness to perform such labor is essential to
their own maintenance. The laws of this and other
savehoding States put this class of population
der the guidance and ownership of the MASTER in or
| der that he may govern and control them, compel
them to labor for them from the cradle to the
grave, and enjoy the fruits of their industry his
| reward.
Slaves, then, are not and cannot be ignored as
portion of our population, can they be regarded
in legislation property alone the laws of North
Carolina regard them as property in so far forth as
it is necessary for them to he regarded in order
that the master may compel their obedience and Ia
Dor and enjoy the fruits Of that labor. Public ex
pcdiency denies to the African the right of suffrage
and indeed in respect will put him on an equality
with the white citizen but it does not deprive him
mand that for purposes of revenue more regard
should be had to his personality than his character
as qualified property.
Every tax laid upon the slave, since he owns no
property and can own none is captation tax even
if you tax him according to his value it is still
capation tax; nor can any mode be devised for
taxing slave property which is not in effect the
imposition of poll tax.
Now we allege that every objection which can be
urged against heavy poll tax upon the white pop
ulation of this State be used with equal force
against the adoption of heavy poll tax on our ne
gro population. large capitation tax upon white
population is regarded and rightly regarded, as tend
ing towards oppression, because it necessarily falls
upon labor. That is, the owner of no property must
pay it out of the proceeds of his labor and thereby
diminish his means for supporting himself and
ing his family and increasing the strength of the
State--taking care of his old age, and amassing
something if possible to give start in life to his
descendants. Now a caption tax upon slaves also
falls upon the labor of the State. The STAKEHOLDER
is compelled by public opinion and the law of the
land out of the proceeds of their labor to cohe and
feed his slave, to take of them in infancy and
old age; and he retains what remains of these pro-
ceeds after these deductions. his reward for gov
erning and experimenting this class of population
The labor of the State is at last the wealth of the
State and revenue system be consistent with
sound policy, which tends to discourage that labor
or to Cypress any laboring class.
But the slave population of this State is now
taxed under the constitution more than three times
as much as the white population, and upon exam
nation of statistics in the Comptroler's Office il
will be seen that the 100000 of slave population in
NorthCarolina, in the actual operation of sys
tenn pay more than twice the tax of the 600 900 OIL
r white population making the rate of taxation i'm
posed upon the slave population more than four
r times as much as that imposed upon the white pop
ulation. Nor must it be forgotten, in cinsderine
the taxation which slave property pays, that lands
and slaves at present constitute the sole subjects
a upon which our County Courts can impose excise.
tax of eighty cents imposed by the revenue law
they pay under systems Of county taxation an ave
d rage of over dollar more They pay tax fol
the poor for the lunatc asylum for schools and fo
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