Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1860-01-21
The Standard.
For the Standard.
For The Standard.
AID VALOREM TAXATION.
No. 4,

part of the contract with the Ne,cs and Press rem
ders it necessary that the constitutions of those
slave States not commented on in my last, should
be now noticed.
FOrida-The provision in regard to taxation to
be found in the constitution of this State is IN the
following words:
1.-The general assembly shall devise and adopt
system Of revenue, having regard to an equal and
uniform mode of taxation, to be general throughout
the 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 leglsla-
ture is not prohibited from taxing all the property
Of the State equally and uniformly.
ALabana-In her constitution, the only article
we find is in the following words:
as All lands liable to taxation in this State shall
be taxed in proportion to their value"
Nothing is said of personal property, and the
legislature of Alabama is not prohibited from taxing
slave property like any other property
Mississippi-The constitution of this State con-
tains nothing in regard to taxation and her eglSia
ture is left to the exercise of its wisdom in this re-
spect.
Observation-Disclosures 123 of the constitution of
Louisiana, reads thus
Taxation shall be equal and uniform throughout
the State. All property on which taxes may be
levied in this State shall be taxed in proportion to
its value to be ascertained as directed by law. No
one species of property shall be taxed higher than
another species of property of equal value on which
taxes shall be levied; the legislature shall have
power to levy an income tax and to tax all persons
pursuing any occupation, trade or profession"
The above clause makes its obligatory on the
legislature to lay an al CGtOTem tax.
TSras-The constitution of this State says:
Taxation shall be equal and uniform throughout
the State. All property in this State shall be taxed
in proportion to its value to be ascertained as d-
rected by law; except such property as two-thirds
of both houses of the legislature may think proper
to eXemept from taxation. The legislature Shall
have power to lay income tax and to tax all per-
sons pursuing any occupation, trade or professions
provided that the term occupation shall no: be
construed to apply to pursuits either agricultural or
mechanical
1.-The legislature shall have power to provide by
law for eXempting from taxation two hundred and
fifty dollars worth of household furniture other
property belonging to such family in this State"
The above is very unqueStOnable sentiment on
the part of the people of Texas to the business of
AZ al raL0rem system of taxation. Is Texas 1shy
on the "insttution? -
Arkdusds--In regard to taxation, the constitu
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 asccrtained
in such manner as the general assembly shall direct
making the same equal and uniform throughout the
tax may be collected shall be taxed higher than
other species of property of equal value provided,
the general assembly shall have power to tax mer
chants hawkers, pedlers, and privileges in such
manner may from time to time be prescribed by
law; and provided further, that other greater
amount of revenue shall at any time be levied than
required for the necessary expenses Of government
unless by concurrence of twothrds of both houses
of the general assembly.
''No poll tax shall be assessed for other than
county purposes.
No other or greater tax shall be levied on the
productions or labor of the country than may be
quired for expenses of inspection"
The special attention of the Salisbury Banner, is
invited to this last clause The people of Arkansas
and every else except the advocates of pecu
liar system, of opinionOn that 1t is unwise to
tax the labor of the country. The Banner seems
to think differently Of that however we shall
join issue hereafter.
Such, Mr.. Holden, are the provisions in the con.
situations of all the slave States except in
regard to taxation Your readers will see that in
seven of these to wit: Maryland, Tennessee, Flor1-
da, Louisiana, Texas, Arkansas and Missouri, the
taxation of all taxable property according to its val
ue or on an dd rdl0re principle, is made o6ligato
ry their several legislatures by their respective
constitutions. They will further see that in the
constitutions of six more to wit: Delaware South
Carolina Georgia. Alabama Mississippi and Ken
lucky, there is found prohibition in regard to the
taxation of slave property. | will hereafter show
that in many of the States whose constitutions say
nothing in regard to taxation the nd raiorem sys-
TEN has been applied to all kinds of property
Your readers will further See and the people of
State will See and think of it. and repeat it.
that VIRGINIA and NoRTu-C CAROLINA are the ONLY
slave States in this Union, in which their IcgisIa-
lures are restrained by their organic law from tax
ing slaves as property. The provision in the con-
stituton of Virginia in regard thereto is much more
just and equal than the clause in our constitution
for the reason that it approaches as possible
to the al ralorem principle III other taxable pro-
perty III Virginia, under the constitution o. that
State, must be taxed according to its value.
let, with these facts staring US in the face we
are told by the Warrenton Ners, in italics, Give
the Legislature power to tax slaves at pleasure and
we establish lever for the uprootng of slavery in
this State, of which free-solers will soon take adj
vantage" If the foregoing authoritative dictum is
not sheer and positive nonsense then the people of
thirteen slave States, who have delegated this dan
gerous power to their Legislatures, Simply FOOLS
In our opinion however, the people of Delaware,
Maryland, Tennessee, Kentucky, Missouri, Arkan-
sas, Louisiana, Texas, Mississippi Alabama. Geor-
gia, South Carolina and Florida, know almost as
much about the protection of their property from
the aggressonS OF treesOiism, do the editors of
the Neacs and Press.
The provision in the constitution of our own
State in regard to taxation, reads thus
"Capltatlon tax shall be equal throughout the
State, upon all individuals subject to the same"
All free males over the age of twentyone wears,
and under the age of forty five years. and all Slaves
over the age of twelve years, and under the age of
htty years, shall be subject to capitation tax and
no other person shall be subject to such tax: Pro
c'ded, that nothing herein contained shall prevent
exemptions of taxable polls, heretofore prescrib
cd by law, in cases Of bodily infirmity."
An attentive perusal of the above clauses suggests
few simple propositions, to which desire to call
the attention of those newspapers so violently op-
posed to "ttnEering with the constitution" as we'll
as the attention of all others who are for any rea-
son, IN favor of the peculiar system existing with
us. The propositions are
LIST. Is it obligatory on the General Assembly of
our State to lay any capitation tax at all?
"a Ii 1t is not obligatory on our General Assem-