Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1862-11-21


what you have seen than from what can recon-
mend. shall therefore venture but one sugges-
ton upon the subject because OF what have heard
By ordinance No %. of June 1861, which is now
part of the Constitution of the State, 1t IS provld-
ed that land and slaves shall be taxed ccoIding to
their value and the values of both taxed alke and
that the tax on slaves may be laid on their general
average value in the State or on their value IN
classes in respect to age sex and other distinctive
properties in the discretion OF the General Assem-
BLY,, and the value be assessed in such modes as
may be prescribed by law. Now while lands, even
of the qualities, but situate in different places,
from their local and mmovable character are prop
erly assessed at different rates. because of their rel
alive proximity to markets and for other substantial
causes land for such reasons the General Assembly
ITSELF can neither accurately value real estate, nor
do so by any general State commissioners yet
some steps may be taken towards eaualiZing the
tax on slaves, which, under the present mode of as
sessnents may be- and | understand is, various in
many counties Of the State, because of the different
standard of valuation adopted by the owners and
tits very desirable that the tax should
be uniform, and suggest az the most likely means
to accomplish that object the proprety OF classify
ing slaves by their ages, by and age, and af
fixing for two years the taxable value of each class.
In consequence of the movable quality Of this spe-
ces of property, it is not subject to the Irregular
ty of assessment, which attend land; the value of
slave property at any one place in the State is, for
and it is not difficult therefore to make the tax both
equal and uniform by the classification of slaves in
the manner already mentioned
Under the discretionary powers vested by the
Constitution in the Legislature to exempt the nfrm
and distinguish the mechanic from the field abOrCr,
it appears to that the legislative assessment, dis
creety made, will conduce better than the present
mode to a uniform taxation throughout the State.
Each county is interested that the taxable value Of
slaves should be alike in all the counties and what
ever tends to equaZe the tax on slaves, tends to
equalize that on land, inasmuch both species of
property must be taxed alike on their respective
values precedent for this mode Of taxing slaves,
however imperfect, may be found in the legislation
of 1882, ch. s.
In order to meet the interest on the public debt,
and to make up the sum doe from counties, where
the tax cannot be collected on account of the pres
ence of the enemy, | recommend an increase of at
least twenty-five per cent on the present amount Of
taxation The great abundance Of money and con-
Sequent high prices Of property would, think, en-
able the people to pay it checrfully. also recon-
mend that tax OF twenty-five per cent. be laid
upon the nett profits of all persons who have, dur
ing the present year. speculated in the nccessareS
of life, such as corn, -four bacon. pork, shoes,
leather, cotton cloth and yarn and wooden goods,
and to he continued during the next year longer
if necesSary the proceeds to be applied to the sup
port of wives and children or widows Of soldiers
whose property as listed on the tax books, shall
{ II below a certain sum. This law if properly
forced and guarded against false swearing, would
he made to answer n valuable purpose, and would
be enncntly Just in its effects.
am clearly of the opinion that Treasury notes
should be issued, if be possible avoid it, think it
would be better 1" pay interest bons than to fur
ther swell the volume OF paper in circulation:
The following statement al the debt of the State
the seth day of September, 1862:
Bonded debt, SI4,SI2,OO5 90
Temporary loans, 2,5ju,t4g 10
Int. unpaid on Coupon Bond debt 4G2,VU5 As
" Temporary loans and
Bonds without Coupons, 52,35l O6
Amt Treasury notes IN circulation, S,lSG,jj0 so
Total s.rgSS SCI 0l
Taxes reed from permanent for $751; $S465n 10
" ls62, 7!5,7"5 50
ThcfnC of attributable Those counties and parts
Of counties the possession u the enemy The deduction
for the next will BE- still greater, owing to his adj
vance, the obstruction Uf property DC The report Of the
Board at Claims the subject OF the finances herewith
transmitted.
In of the very great labor imposed upon the
Treasury department and the variety Of duties embraces
recommend the the Office Auditor Pub
lic ACc,utS continue long be deemed
sarr, Whose duty shall b. investigate and settle all
claims against The State &c When the term Of the rrc-
sent Board If Claims shall expire it will still be necessary
10 have such office existence during the
tiuuance of the war, aud perhaps for many wears after
Should lie deemed advisable establish the office of
tor then recommend that the Board Of Claims be
comnu.d, and authorized hold short sessions quarterly
and their pay be arranged in proportion To their labor.
also recommend that The Literary Board be allowed to
appoint Treasurer, take charge uf funds with
salary I" lie liked by the Board This duty present
the Stale Treasurer and the law requires HIM
keep the fund.- ard evidences Of debt &c separate and
apart from other funds his hands The duty could
be performed by the Board officer. Wien The
of this fund Is considered he annual disbursements being
double that of tho hole State Government two years ago.
with the further fact that twice reasonable salary of
Treasurer has been lost annually for COmlc-
aud proper officer look after and collect the debts
the Board feel assured that the adoption Of the suggcs
would be of material advantage 10 its interests.
beg leave 10 make certain suggestions in regard 10 the
militia and 10 aiding the Confederate authorities in
forcing their efforts maintain the efficiency of
The ordinary penalties prescribed by Militia laws for
the punishment of offences diSnbeence of orders DC
adapted to peace times found entirely inadequate
wishing l" spare our citizens The dSage'abc spectacle o
Confederate soldiers traversng the country to gather mp
delinquent cOnscpts, dcserers and abSen,ecs from the
army without leave decided to employ the Militia for
that purpose In general ii has answered admirably most
of the Officers having displayed great zeal and efficiency
in gathering rapidly all persons subject TO military duty
without offending the Sensbities of people But, in
instances dcScrters and other Sinking characters
have set the officers at defiance and are enabled evade
arrest BY the assistance of others who conceal them feed
Them and IN some cases. resist the officers in the discharge
of their duty
offence against the law the conceang, aiding,
aud assisting dcSercr To avoid recapure is puniSha
Bile in courts To aid the military authorities in
resting such persons recommend that act be passed
for the punishment of any who shall aid and assist
the in prevent their recapture and also
Ma more severely the orders by
1t also becomes my duty gentlemen, bring your
tenton several serious paters connected with the admin
istratiun of Justice in the State.
There is great danger of awlessness running the
land and III the great abundance of military rulers and
arbitrary authority, people beginning 10 forget that
there still such thing in existence as Girl dGc which
is the master of all. Though preeminently
Yative and awabidng people, society is already be-
ginning to suffer serious dgTment from the violent and
luwdeyiDg tendencies OF the times Murder arsOn dis
regard of obligations oppression and injustice
in districts than they have ever been known
Not long SINCE am informed, Confederate officer
fused TO permit the execution OF of hdbfGS cNS
within his camp issued by competent authority and drove
the officer with denuncatOns and abuse from his presence
1t should be pride is duty and safety to show
enemies abruad and lawbreakers home, that
the same glorious old Common law which fathers hon.
ored and seved in the midst of suffering and calamity,
is still moving with power and majesty renghening
protecting and sustaining people, us IL ever will
steng and lusc Who respect it. The General
Assembly last session, acuaed doubt, by the
most patriotic motives passed suspendnS the
lar sessions of the supreme and Superior Courts OF Law
and Equity. This act, considered by many uucOnsutIon
al iIdumnnt lLn laast uf II mnNEIsc